REGISTERED NUMBER: 05017870 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Infracare Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P S Andrews

A C Cook

SECRETARY:

L C Motamed

REGISTERED OFFICE:

3 More London Riverside

London

SE1 2AQ

REGISTERED NUMBER:

05017870 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

122 Feering Hill

Feering

Colchester

Essex

CO5 9PY

FIXED ASSETS

Investments

4

64,493

64,493

CURRENT ASSETS

Debtors

5

544,808

1,259

CREDITORS

Amounts falling due within one year

6

545,515

2,560

NET CURRENT LIABILITIES

(707

)

(1,301

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,786

63,192

CAPITAL AND RESERVES

Called up share capital

64,018

64,018

Retained earnings

(232

)

(826

)

SHAREHOLDERS' FUNDS

63,786

63,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 22 December 2025 and were signed on its behalf by:

P S Andrews - Director

A C Cook - Director

1.	STATUTORY INFORMATION

Infracare Group Limited 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

64,493

NET BOOK VALUE

At 31 December 2024

64,493

At 31 December 2023

64,493

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Infracare Capital Limited

Registered office: England

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

31.12.24

31.12.23

£

£

Aggregate capital and reserves

50,401

258,687

Profit for the year

337,802

296,913

Infracare Partnering Limited

Registered office: England

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

The investment in Infracare Partnering Limited has not been impaired during the current year as there is an agreement in place for the shares to be purchased at par value within the next 12 months.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

544,808

1,259

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to group undertakings

544,849

1,280

Other creditors

666

1,280

545,515

2,560

7.	RELATED PARTY DISCLOSURES

2024

2024

2023

2023

Amounts due from/(to

)

Movement in the year

Amounts due from/(to

)

Movement in year

£

£

£

£

Infracare Capital Limited

544,142

545,422

(1,280

)

(132,489

)

Infracare Partnering Limited

-

-

-

-

Ambrite LIFT Holdings Limited

(544,849

)

(546,108

)

1,259

131,839

Infracare LIFT Holdings Limited

-

-

-

-

Ambrite LIFT Holdings Limited owns 100% of the A shares in Infracare Group Limited and Ambrite LIFT Holdings Ltd owns 100% of the B shares in Infracare Group Ltd. Infracare Group Limited owns 100% of the issued share capital of Infracare Partnering Limited and 100% of the issued share capital of Infracare Capital Limited.

8.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Ambrite LIFT Holdings Limited, a company registered in England and Wales. Copies of the accounts are available from Companies House for Ambrite LIFT Holdings Limited.

9.	UNLAWFUL DIVIDEND

The company has made an unlawful distribution of profits through dividends. Under Section 847 of the Companies Act 2006, the shareholders of the company may be liable to repay the amount of £232 should the company cease trading.

At the time dividends were declared, the directors unknowingly made distributions from capital, and the directors undertake to make no further distributions until such time as there are reserves available for this purpose.