Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07935458 Mr Paul Payne Mr Duncan Bartlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07935458 2024-03-31 07935458 2025-03-31 07935458 2024-04-01 2025-03-31 07935458 frs-core:CurrentFinancialInstruments 2025-03-31 07935458 frs-core:Non-currentFinancialInstruments 2025-03-31 07935458 frs-core:RevaluationReserve 2024-04-01 2025-03-31 07935458 frs-core:RevaluationReserve 2025-03-31 07935458 frs-core:ShareCapital 2025-03-31 07935458 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07935458 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07935458 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07935458 frs-bus:SmallEntities 2024-04-01 2025-03-31 07935458 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07935458 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07935458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 07935458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 07935458 frs-core:UnlistedNon-exchangeTraded 2025-03-31 07935458 frs-core:UnlistedNon-exchangeTraded 2024-03-31 07935458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 07935458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 07935458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 07935458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 07935458 frs-bus:Director1 2024-04-01 2025-03-31 07935458 frs-bus:Director2 2024-04-01 2025-03-31 07935458 frs-countries:EnglandWales 2024-04-01 2025-03-31 07935458 2023-03-31 07935458 2024-03-31 07935458 2023-04-01 2024-03-31 07935458 frs-core:CurrentFinancialInstruments 2024-03-31 07935458 frs-core:Non-currentFinancialInstruments 2024-03-31 07935458 frs-core:ShareCapital 2024-03-31 07935458 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07935458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 07935458
Infinity 8 Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07935458
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 880,000 741,053
Investments 5 178 178
880,178 741,231
CURRENT ASSETS
Debtors 6 185,007 188,295
Cash at bank and in hand 39,356 18,437
224,363 206,732
Creditors: Amounts Falling Due Within One Year 7 (310,899 ) (620,625 )
NET CURRENT ASSETS (LIABILITIES) (86,536 ) (413,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES 793,642 327,338
Creditors: Amounts Falling Due After More Than One Year 8 (654,075 ) (324,838 )
NET ASSETS 139,567 2,500
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 104,210 -
Profit and Loss Account 35,355 2,498
SHAREHOLDERS' FUNDS 139,567 2,500
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Duncan Bartlett
Director
23 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Infinity 8 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07935458 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual company.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 741,053
Revaluations 138,947
As at 31 March 2025 880,000
5. Investments
Unlisted
£
Cost
As at 1 April 2024 178
As at 31 March 2025 178
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 178
As at 1 April 2024 178
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 864 3,381
Other debtors 184,143 184,914
185,007 188,295
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,515 1,936
Bank loans and overdrafts - 78,101
Other creditors 303,186 527,197
Taxation and social security 3,198 13,391
310,899 620,625
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 654,075 324,838
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Page 5
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 654,075 402,939
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Revaluation Reserve Fair Value Reserve
£ £
Surplus on revaluation - -
Transfer to profit and loss - 104,210
As at 31 March 2025 - 104,210
Page 5