REGISTERED NUMBER: 02765346 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

IN-FILL DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A W Ince

Mrs H Ince

SECRETARY:

Mr A W Ince

REGISTERED OFFICE:

Hartland

13 Mayfield Road

Bramhall

Cheshire

SK7 1JU

REGISTERED NUMBER:

02765346 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

35,723

37,805

Investment property

5

721,691

721,691

757,414

759,496

CURRENT ASSETS

Debtors

6

72,330

56,793

Cash at bank

15,763

15,097

88,093

71,890

CREDITORS

Amounts falling due within one year

7

111,610

113,609

NET CURRENT LIABILITIES

(23,517

)

(41,719

)

TOTAL ASSETS LESS CURRENT LIABILITIES

733,897

717,777

PROVISIONS FOR LIABILITIES

23,813

24,004

NET ASSETS

710,084

693,773

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

88,524

88,524

Retained earnings

621,460

605,149

SHAREHOLDERS' FUNDS

710,084

693,773

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr A W Ince - Director

1.	STATUTORY INFORMATION

In-Fill Design Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02765346 and its registered office is at Hartland, 13 Mayfield Road, Bramhall, Cheshire, SK7 1JU.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Rental income is recognised on an accruals basis.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

42,839

9,200

4,892

56,931

Additions

-

92

1,033

1,125

Disposals

-

-

(725

)

(725

)

At 31 March 2025

42,839

9,292

5,200

57,331

DEPRECIATION

At 1 April 2024

11,638

3,584

3,904

19,126

Charge for year

857

1,409

447

2,713

Eliminated on disposal

-

-

(231

)

(231

)

At 31 March 2025

12,495

4,993

4,120

21,608

NET BOOK VALUE

At 31 March 2025

30,344

4,299

1,080

35,723

At 31 March 2024

31,201

5,616

988

37,805

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

721,691

NET BOOK VALUE

At 31 March 2025

721,691

At 31 March 2024

721,691

Fair value at 31 March 2025 is represented by:

£

Valuation in 2020

88,524

Cost

633,167

721,691

At the balance sheet date investment property was stated at fair value as determined by the directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

52,412

52,055

Other debtors

19,918

4,738

72,330

56,793

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9,602

9,383

Amounts owed to group undertakings

200

200

Taxation and social security

17,562

12,448

Other creditors

84,246

91,578

111,610

113,609

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

88,524

9.	ULTIMATE CONTROLLING PARTY

The controlling party is In-Fill Design (Holdings) Limited.