Infrastructure Services Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08929897

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,431		7,453
Tangible Assets	5		37,326		64,220

			40,757		71,673
CURRENT ASSETS
Debtors	6	565,595		609,275
Cash at bank and in hand		121,940		152,825

		687,535		762,100
Creditors: Amounts Falling Due Within One Year	7	(752,252 )		(781,242 )

NET CURRENT ASSETS (LIABILITIES)			(64,717 )		(19,142 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(23,960 )		52,531

Creditors: Amounts Falling Due After More Than One Year	8		25,000		9,000

NET ASSETS			1,040		61,531

CAPITAL AND RESERVES
Called up share capital	9		1,040		100
Profit and Loss Account			-		61,431

SHAREHOLDERS' FUNDS			1,040		61,531

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Infrastructure Services Group Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Colin Brown

Director

16th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Infrastructure Services Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08929897 . The registered office is The Old Office Urlay Nook Road, Eaglescliffe, Stockton-On-Tees, Co. Durham, TS16 0LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	33% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Infrastructure Services Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 5)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2023	14,567

As at 30 September 2024	14,567

Amortisation
As at 1 October 2023	7,114
Provided during the period	4,022

As at 30 September 2024	11,136

Net Book Value
As at 30 September 2024	3,431

As at 1 October 2023	7,453

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2023	108,348	33,466	141,814
Additions	5,242	-	5,242

As at 30 September 2024	113,590	33,466	147,056

Depreciation
As at 1 October 2023	56,450	21,144	77,594
Provided during the period	23,842	8,294	32,136

As at 30 September 2024	80,292	29,438	109,730

Net Book Value
As at 30 September 2024	33,298	4,028	37,326

As at 1 October 2023	51,898	12,322	64,220

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Infrastructure Services Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	556,411	606,814
Prepayments and accrued income	1,304	(1,515 )
VAT	7,880	3,976

	565,595	609,275

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,703	36,475
Other taxes and social security	3,847	4,066
Other creditors	1	8,521
Other creditors R Uponi	35,359	22,359
Accruals and deferred income	693,445	688,445
Directors' loan accounts	12,897	21,376

	752,252	781,242

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Inter co loan - Infrasense Ltd	(25,000 )	(9,000 )

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,040	100

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