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REGISTERED NUMBER: 10840499 (England and Wales)

| INFINITY CHRISTMAS TREES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

INFINITY CHRISTMAS TREES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Mr B B Blandford

| Mr D F Brown

| Mr T A H Chaytor-Norris

| Mr C Pudge

| Mr J R Sclater

| Mr W J Standeven

| Mrs R A Wallis

| Mr S P H Wombwell

| SECRETARY: | Mr D F Brown

| REGISTERED OFFICE: | Unit 90 The Hop Pocket

| Bishops Frome

| Worcestershire

| WR6 5BT

| REGISTERED NUMBER: | 10840499 (England and Wales)

| ACCOUNTANTS: | UHY Calvert Smith

| Chartered Accountants

| Heritage House

| Murton Way

| Osbaldwick

| York

| North Yorkshire

| YO19 5UW

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,195 |  | 5,777 |  |

CURRENT ASSETS

Stocks | 7,335 |  | 7,540 |  |

Debtors | 5 | 150,140 |  | 164,547 |  |

Cash at bank and in hand | 46,599 |  | 62,439 |  |

204,074 |  | 234,526 |  |

CREDITORS

Amounts falling due within one year | 6 | 105,329 |  | 117,402 |  |

NET CURRENT ASSETS | 98,745 |  | 117,124 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,940 |  | 122,901 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 108,321 |  | 111,479 |  |

NET (LIABILITIES)/ASSETS | (4,381 | ) | 11,422 |  |

CAPITAL AND RESERVES

Called up share capital | 130 |  | 130 |  |

Share premium | 130,000 |  | 130,000 |  |

Retained earnings | (134,511 | ) | (118,708 | ) |

(4,381 | ) | 11,422 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

BALANCE SHEET - continued

31 MARCH 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

Mr D F Brown - Director

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Infinity Christmas Trees Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Support of the shareholders and directors who have advanced monies to the company has been obtained through agreement to defer repayment of the loans from 1 July 2025 to 1 July 2027. The directors therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% straight line

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 19,630 |  |

| Additions | 1,362 |  |

| Disposals | (1,471 | ) |

| At 31 March 2025 | 19,521 |  |

| DEPRECIATION

| At 1 April 2024 | 13,853 |  |

| Charge for year | 1,944 |  |

| Eliminated on disposal | (1,471 | ) |

| At 31 March 2025 | 14,326 |  |

| NET BOOK VALUE

| At 31 March 2025 | 5,195 |  |

| At 31 March 2024 | 5,777 |  |

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 81,275 |  | 120,215 |  |

| Other debtors | - |  | 235 |  |

| VAT | 17,694 |  | - |  |

| Prepayments and accrued income | 9,152 |  | 6,680 |  |

108,121 |  | 127,130 |  |

| Amounts falling due after more than one year:

| Deferred tax asset | 42,019 |  | 37,417 |  |

| Aggregate amounts | 150,140 |  | 164,547 |  |

| Deferred tax asset

2025 | 2024 |

£ | £ |

| Accelerated capital allowances | 510 |  | 480 |  |

| Tax losses carried forward | 41,509 |  | 36,937 |  |

42,019 |  | 37,417 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,009 |  | 5,280 |  |

| Trade creditors | 66,930 |  | 83,256 |  |

| Taxation and social security | 4,414 |  | 8,051 |  |

| Other creditors | 27,976 |  | 20,815 |  |

105,329 |  | 117,402 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 25,821 |  | 28,979 |  |

| Other creditors | 82,500 |  | 82,500 |  |

108,321 |  | 111,479 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans in more than 5 years | 554 |  | 6,488 |  |

INFINITY CHRISTMAS TREES LTD (REGISTERED NUMBER: 10840499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 31,830 |  | 34,259 |  |

| The bank loan is provided through the Bounce Back Loan Scheme. Under the terms of the Scheme, the Secretary of State for Business, Energy and Industrial Strategy has agreed to provide the company's lenders with a Partial Guarantee. The lender's ability to provide this loan is dependent upon the lenders receiving the Partial Guarantee.

9. | OTHER FINANCIAL COMMITMENTS

| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows:

|  | 2025 |  |  | 2024 |  |

| £ |  |  | £ |  |

|  | 38,431 |  |  | 45,419 |  |

10. | RELATED PARTY TRANSACTIONS

| Included in creditors falling due after more than one year is £82,500 (2024: £82,500) advanced to the company by its shareholders. The loans are interest free with repayment scheduled for 1 July 2027 (previously 1 July 2025).