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Registered number: 12303401
Infinity Care Home Ltd
Unaudited Financial Statements
For the Period 1 December 2023 to 31 May 2025
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12303401
31 May 2025 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,418 45,349
78,418 45,349
CURRENT ASSETS
Debtors 5 256,762 278,468
Cash at bank and in hand 273,618 40,494
530,380 318,962
Creditors: Amounts Falling Due Within One Year 6 (275,308 ) (102,049 )
NET CURRENT ASSETS (LIABILITIES) 255,072 216,913
TOTAL ASSETS LESS CURRENT LIABILITIES 333,490 262,262
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,604 ) (11,337 )
NET ASSETS 313,886 250,925
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 313,885 250,924
SHAREHOLDERS' FUNDS 313,886 250,925
Page 1
Page 2
For the period 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 her 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
Miss Laura Hopkinson
Director
24 October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Infinity Care Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12303401 . The registered office is 2a Park Road, Hyde, SK14 2LN.
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 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
2.4. 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.
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 period, 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 period was: 33 (2023: 11)
33 11
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 37,000 18,060 - 55,060
Additions - 46,250 10,000 56,250
As at 31 May 2025 37,000 64,310 10,000 111,310
Depreciation
As at 1 December 2023 6,729 2,982 - 9,711
Provided during the period 6,811 15,870 500 23,181
As at 31 May 2025 13,540 18,852 500 32,892
Net Book Value
As at 31 May 2025 23,460 45,458 9,500 78,418
As at 1 December 2023 30,271 15,078 - 45,349
5. Debtors
31 May 2025 30 November 2023
£ £
Due within one year
Amounts owed by group undertakings 256,762 278,468
6. Creditors: Amounts Falling Due Within One Year
31 May 2025 30 November 2023
£ £
Other creditors 109,605 21,493
Taxation and social security 165,703 80,556
275,308 102,049
7. Share Capital
31 May 2025 30 November 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Infinity Care Holdings Ltd is considered to be a related party and at the year end owed £265,762 (2023: £278,468) to the company.
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