Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14110724 Mr Richard Adler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14110724 2024-05-31 14110724 2025-05-31 14110724 2024-06-01 2025-05-31 14110724 frs-core:CurrentFinancialInstruments 2025-05-31 14110724 frs-core:ComputerEquipment 2025-05-31 14110724 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14110724 frs-core:ComputerEquipment 2024-05-31 14110724 frs-core:FurnitureFittings 2025-05-31 14110724 frs-core:FurnitureFittings 2024-06-01 2025-05-31 14110724 frs-core:FurnitureFittings 2024-05-31 14110724 frs-core:PlantMachinery 2025-05-31 14110724 frs-core:PlantMachinery 2024-06-01 2025-05-31 14110724 frs-core:PlantMachinery 2024-05-31 14110724 frs-core:ShareCapital 2025-05-31 14110724 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14110724 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14110724 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14110724 frs-bus:SmallEntities 2024-06-01 2025-05-31 14110724 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14110724 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14110724 frs-bus:Director1 2024-06-01 2025-05-31 14110724 frs-countries:EnglandWales 2024-06-01 2025-05-31 14110724 2023-05-31 14110724 2024-05-31 14110724 2023-06-01 2024-05-31 14110724 frs-core:CurrentFinancialInstruments 2024-05-31 14110724 frs-core:ShareCapital 2024-05-31 14110724 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14110724
Infrafit Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14110724
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,196 26,180
17,196 26,180
CURRENT ASSETS
Investments 5 3,255 3,255
Cash at bank and in hand 1,726 456
4,981 3,711
Creditors: Amounts Falling Due Within One Year 6 (21,030 ) (13,375 )
NET CURRENT ASSETS (LIABILITIES) (16,049 ) (9,664 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,147 16,516
NET ASSETS 1,147 16,516
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,146 16,515
SHAREHOLDERS' FUNDS 1,147 16,516
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Richard Adler
Director
20/10/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Infrafit Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14110724 . The registered office is 32 Marlborough Drive, Sydenham, Leamington Spa, CV31 1GD.
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. 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 Straight Line
Fixtures & Fittings Straight Line
Computer Equipment Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2024 34,615 1,463 429 36,507
As at 31 May 2025 34,615 1,463 429 36,507
Depreciation
As at 1 June 2024 9,442 480 405 10,327
Provided during the period 8,667 293 24 8,984
As at 31 May 2025 18,109 773 429 19,311
Net Book Value
As at 31 May 2025 16,506 690 - 17,196
As at 1 June 2024 25,173 983 24 26,180
Page 2
Page 3
5. Current Asset Investments
2025 2024
£ £
Short term deposits 3,255 3,255
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 21,030 13,375
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3