REGISTERED NUMBER: 10840499 (England and Wales)

INFINITY CHRISTMAS TREES LTD

UNAUDITED 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

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

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.

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

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.

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

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

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