ACCOUNTS - Final Accounts

Registered number: 09922326

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

COMPANY INFORMATION

DIRECTORS	A. J. Smatt
	B. Bloomfield


REGISTERED NUMBER	09922326


REGISTERED OFFICE	16 Wetherby Gardens
	London
	SW5 0JP

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 6

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

REGISTERED NUMBER: 09922326

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

FIXED ASSETS
Tangible assets	4		375		922
CURRENT ASSETS
Debtors	5	33,724		44,558
Cash at bank and in hand		3,659		2,106
		37,383		46,664
Creditors: amounts falling due within one year	6	(3,168,128)		(2,817,958)
NET CURRENT LIABILITIES			(3,130,745)		(2,771,294)
NET LIABILITIES			(3,130,370)		(2,770,372)

CAPITAL AND RESERVES
Allotted, called up and fully paid share capital	100	100
Profit and loss account	(3,130,470)	(2,770,472)
EQUITY SHAREHOLDERS' DEFICIT	(3,130,370)	(2,770,372)

Page 1

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

REGISTERED NUMBER: 09922326

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
18 November 2025.

A. J. Smatt

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	GENERAL INFORMATION

Communications Infrastructure Networks Limited (company number: 09922326), having its registered office at 16 Wetherby Gardens, London, SW5 0JP, is a private limited company incorporated in England and Wales. The Company's principal place of business is 90 Westbourne Grove, Paddington, London, W2 5RT.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Financial Reporting Standard 102, section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

2.3

GOING CONCERN

At the year end the Company had net liabilities of £3,130,370 (2023: £2,770,372) and incurred a loss of £359,998 (2023: £612,571).
The Company is dependent on the support of its parent, Coldharbour Holdings Ltd and its shareholder. The directors anticipate that this support will continue for at least 12 months from approval of the financial statements and for this reason the directors feels it is appropriate to prepare accounts on a going concern basis.

2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

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COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

2.6

CASH

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount an best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

2.8

CREDITORS

Short-term creditors are measured at the transaction price.

2.9

TAXATION

Tax is recognised in the Statement of Income and Retained Earnings.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	Cost
	At 1 January 2024 and 31 December 2024	2,187
	Depreciation
	At 1 January 2024	1,265
	Charge for the year	547
	At 31 December 2024	1,812
	Net book value
	At 31 December 2024	375
	At 31 December 2023	922

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COMMUNICATIONS INFRASTRUCTURE NETWORKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

DEBTORS

					2024	2023
					£	£

Due within one year
Amounts owed by group undertakings	9,730	9,730
Other debtors	16,419	29,726
Prepayments and accrued income	7,575	5,102
	33,724	44,558

6.	CREDITORS: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	87,568	119,437
Amounts owed to group undertakings	3,076,826	2,695,348
Other creditors	1,184	723
Accruals and deferred income	2,550	2,450
	3,168,128	2,817,958

7.	RELATED PARTY TRANSACTIONS
	The Company has taken advantage of the exemption in FRS 102 section 33.1A not to disclose transactions with group entities on the grounds that it is a wholly owned subsidiary undertaking. Included within other debtors is an amount due from a company under the control of the director of £10,010 (2023: £10,010).

Page 6