Ontix Infrastructure Holdings Limited - Period Ending 2025-03-31

Registration number: 12443936

Ontix Infrastructure Holdings Limited

Annual Report and Consolidated Financial Statements

for the Year Ended 31 March 2025

Ontix Infrastructure Holdings Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Directors' Responsibilities	4
Consolidated Profit and Loss Account	5
Consolidated Statement of Comprehensive Income	6
Consolidated Balance Sheet	7
Balance Sheet	8 to 9
Consolidated Statement of Changes in Equity	10
Statement of Changes in Equity	11
Notes to the Financial Statements	12 to 23

Ontix Infrastructure Holdings Limited

Company Information

Directors

Mr Alan Paul Harper

Mr Christopher Paul Bake

Mr Anthony Tomlinson

Mr Thorsten Philip-Stuart Johnsen

Mr Neil McRae

Company secretary

Mrs Lisa Michelle Toms

Registered office

Second Floor
16 Hanover Street
London
W1S 1YD

Ontix Infrastructure Holdings Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the for the year ended 31 March 2025.

Directors of the group

The directors who held office during the year were as follows:

Mr Alan Paul Harper

Mr Christopher Paul Bake (appointed 27 February 2025)

Mr Anthony Tomlinson

Mr Thorsten Philip-Stuart Johnsen

Mr Neil McRae

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

.........................................
Mr Thorsten Philip-Stuart Johnsen
Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Ontix Infrastructure Holdings Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ontix Infrastructure Holdings Limited for the year ended 31 March 2025 as set out on pages from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Ontix Infrastructure Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ontix Infrastructure Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Ontix Infrastructure Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ontix Infrastructure Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ontix Infrastructure Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Ontix Infrastructure Holdings Limited. You consider that Ontix Infrastructure Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Ontix Infrastructure Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Franklin, Chartered Accountants
320 Garratt Lane
London
SW18 4EJ

29 December 2025

Ontix Infrastructure Holdings Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Ontix Infrastructure Holdings Limited

Consolidated Profit and Loss Account for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover	3	2,700,361	1,986,797
Cost of sales		(209,280)	(135,742)
Gross profit		2,491,081	1,851,055
Distribution costs		(8,426)	(3,865)
Administrative expenses		(3,992,411)	(4,003,513)
Operating loss	4	(1,509,756)	(2,156,323)
Loss before tax		(1,509,756)	(2,156,323)
Tax on loss	9	69,983	163,449
Loss for the financial year		(1,439,773)	(1,992,874)
Profit/(loss) attributable to:
Owners of the company		(1,199,298)	(1,746,166)
Minority interests		(240,475)	(246,708)
		(1,439,773)	(1,992,874)

The group has no recognised gains or losses for the year other than the results above.

Ontix Infrastructure Holdings Limited

Consolidated Statement of Comprehensive Income for the Year Ended 31 March 2025

	2025 £	2024 £
Loss for the year	(1,439,773)	(1,992,874)
Total comprehensive income for the year	(1,439,773)	(1,992,874)
Total comprehensive income attributable to:
Owners of the company	(1,199,298)	(1,746,166)
Minority interests	(240,475)	(246,708)
	(1,439,773)	(1,992,874)

Ontix Infrastructure Holdings Limited

(Registration number: 12443936)
Consolidated Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	10	812,584	832,215
Current assets
Stocks	11	11,897	13,278
Debtors	12	1,391,585	1,321,901
Cash at bank and in hand		968,002	149,716
		2,371,484	1,484,895
Creditors: Amounts falling due within one year	14	(4,520,978)	(2,743,569)
Net current liabilities		(2,149,494)	(1,258,674)
Total assets less current liabilities		(1,336,910)	(426,459)
Creditors: Amounts falling due after more than one year	14	(7,685,000)	(7,151,942)
Provisions for liabilities	15	(154,391)	(158,127)
Net liabilities		(9,176,301)	(7,736,528)
Capital and reserves
Called up share capital	17	200	200
Retained earnings		(7,934,116)	(6,734,818)
Equity attributable to owners of the company		(7,933,916)	(6,734,618)
minority interests		(1,242,385)	(1,001,910)
Shareholders' deficit		(9,176,301)	(7,736,528)

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

.........................................
Mr Thorsten Philip-Stuart Johnsen
Director

Ontix Infrastructure Holdings Limited

(Registration number: 12443936)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	10	812,584	832,215
Current assets
Stocks	11	11,897	13,278
Debtors	12	1,464,296	2,265,453
Cash at bank and in hand		48,006	134,609
		1,524,199	2,413,340
Creditors: Amounts falling due within one year	14	(827,392)	(777,181)
Net current assets		696,807	1,636,159
Total assets less current liabilities		1,509,391	2,468,374
Creditors: Amounts falling due after more than one year	14	(7,685,000)	(7,130,000)
Provisions for liabilities	15	(154,391)	(158,127)
Net liabilities		(6,330,000)	(4,819,753)
Capital and reserves
Called up share capital	17	200	200
Retained earnings		(6,330,200)	(4,819,953)
Shareholders' deficit		(6,330,000)	(4,819,753)

The company made a loss after tax for the financial year of £1,510,247 (2024 - loss of £1,644,312).

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

Ontix Infrastructure Holdings Limited

(Registration number: 12443936)
Balance Sheet as at 31 March 2025

.........................................
Mr Thorsten Philip-Stuart Johnsen
Director

Ontix Infrastructure Holdings Limited

Consolidated Statement of Changes in Equity for the Year Ended 31 March 2025
Equity attributable to the parent company

	Share capital £	Retained earnings £	Total £	Non-controlling interests - Equity £
At 1 April 2024	200	(6,734,818)	(6,734,618)	(1,001,910)
Loss for the year	-	(1,199,298)	(1,199,298)	(240,475)
At 31 March 2025	200	(7,934,116)	(7,933,916)	(1,242,385)

	Total equity £
At 1 April 2024	(7,736,528)
Loss for the year	(1,439,773)
At 31 March 2025	(9,176,301)

Ontix Infrastructure Holdings Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	200	(4,819,953)	(4,819,753)
Loss for the year	-	(1,510,247)	(1,510,247)
At 31 March 2025	200	(6,330,200)	(6,330,000)

	Share capital £	Retained earnings £	Total £
At 1 April 2023	200	(3,175,641)	(3,175,441)
Loss for the year	-	(1,644,312)	(1,644,312)
At 31 March 2024	200	(4,819,953)	(4,819,753)

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Second Floor
16 Hanover Street
London
W1S 1YD
England

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31 March 2025.

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

The results of subsidiaries acquired or disposed of during the year are included in the Profit and Loss Account from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.

The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.

Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.

The group recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the group's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the consolidated financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	25% Straight Line
Communication and network equipment	25% Straight Line
Fixture and fittings	25% Straight Line
Dark Fibre	6.67% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the group will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
The Company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments.

Recognition and measurement
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

Impairment
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

3

Turnover

The analysis of the group's turnover for the year from continuing operations is as follows:

	2025 £	2024 £
Rendering of services	2,688,301	1,985,437
Grants received	12,060	1,360
	2,700,361	1,986,797

4	Operating loss

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	416,153	474,175

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

5	Government grants

Cambridgeshire County Council - CORE grants claimed

The amount of grants recognised in the financial statements was £12,060 (2024 - £1,360).

6	Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

	2025 £	2024 £
Wages and salaries	1,154,812	1,319,633
Social security costs	136,767	167,408
Other short-term employee benefits	12,633	16,853
Pension costs, defined contribution scheme	33,511	82,653
Redundancy costs	2,100	62,542
Other employee expense	14,885	29,800
	1,354,708	1,678,889

The average number of persons employed by the group (including directors) during the year, analysed by category was as follows:

	2025 No.	2024 No.
Administration and support	10	12
Sales	1	3
Other departments	2	2
	13	17

7	Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	168,000	427,356
Contributions paid to money purchase schemes	4,320	54,147
	172,320	481,503

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

8	Auditors' remuneration

	2025 £	2024 £
Other fees to auditors
All other non-audit services	875	4,000

9

Taxation

Tax charged/(credited) in the consolidated profit and loss account

	2025 £	2024 £
Current taxation
UK corporation tax	(66,247)	(143,050)
Deferred taxation
Arising from origination and reversal of timing differences	(3,736)	(20,399)
Tax receipt in the income statement	(69,983)	(163,449)

10	Tangible assets

Group

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Furniture, fittings and equipment
£

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2024

48,388

3,732,453

3,780,841

Additions

18,465

378,056

396,521

At 31 March 2025

66,853

4,110,509

4,177,362

Depreciation

At 1 April 2024

29,957

2,918,669

2,948,626

Charge for the year

8,559

407,593

416,152

At 31 March 2025

38,516

3,326,262

3,364,778

Carrying amount

At 31 March 2025

28,337

784,247

812,584

At 31 March 2024

18,431

813,784

832,215

Company

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Furniture, fittings and equipment
£

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2024

48,388

3,732,453

3,780,841

Additions

18,465

378,056

396,521

At 31 March 2025

66,853

4,110,509

4,177,362

Depreciation

At 1 April 2024

29,957

2,918,669

2,948,626

Charge for the year

8,559

407,593

416,152

At 31 March 2025

38,516

3,326,262

3,364,778

Carrying amount

At 31 March 2025

28,337

784,247

812,584

At 31 March 2024

18,431

813,784

832,215

11

Stocks

Group

Company

2025
£

2024
£

2025
£

2024
£

Other inventories

11,897

13,278

11,897

13,278

Group

Company

12

Debtors

		Group		Company
Current	Note	2025 £	2024 £	2025 £	2024 £
Trade debtors		1,220,757	1,087,119	-	-
Amounts owed by related parties	20	-	-	1,335,588	2,088,196
Other debtors		29,468	19,015	19,218	8,765
Prepayments		74,750	71,151	47,613	45,469
Accrued income		363	1,593	-	-
Income tax asset	9	66,247	143,023	61,877	123,023
		1,391,585	1,321,901	1,464,296	2,265,453

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

13	Cash and cash equivalents

	Group		Company
	2025 £	2024 £	2025 £	2024 £
Cash at bank	968,002	149,716	48,006	134,609

14

Creditors

		Group		Company
	Note	2025 £	2024 £	2025 £	2024 £
Due within one year
Trade creditors		287,725	266,545	252,525	223,331
Amounts due to related parties	20	225,030	225,030	224,830	224,830
Social security and other taxes		231,544	183,993	231,544	183,993
Outstanding defined contribution pension costs		5,023	46,826	5,023	46,826
Other payables		3,002,698	1,338,374	113,470	98,201
Gross amount due to customers for contract work		768,958	682,801	-	-
		4,520,978	2,743,569	827,392	777,181
Due after one year
Loans and borrowings	18	7,685,000	7,130,000	7,685,000	7,130,000
Other financial liabilities		-	21,942	-	-
		7,685,000	7,151,942	7,685,000	7,130,000

15	Provisions for liabilities

Group

	Deferred tax £	Total £
At 1 April 2024	158,127	158,127
Additional provisions	(3,736)	(3,736)
At 31 March 2025	154,391	154,391

Company

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

	Deferred tax £	Total £
At 1 April 2024	158,127	158,127
Additional provisions	(3,736)	(3,736)
At 31 March 2025	154,391	154,391

16	Pension and other schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £33,511 (2024 - £82,653).

Contributions totalling £5,023 (2024 - £46,826) were payable to the scheme at the end of the year and are included in creditors.

17	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £0 each	-	-	-	-
Ordinary B of £0 each	-	-	-	-
	-	-	-	-

Allotted, called up and not fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £0.01 each	16,995	169.95	16,995	169.95
Ordinary B of £0.01 each	3,000	30.00	3,000	30.00
	19,995	200	19,995	200

Ontix Infrastructure Holdings Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

18	Loans and borrowings

Non-current loans and borrowings

	Group		Company
	2025 £	2024 £	2025 £	2024 £

Ultimate Beneficiary	7,685,000	7,130,000	7,685,000	7,130,000

19	Commitments

Company

Other financial commitments

The financial commitments are over a 10 year period
The total amount of other financial commitments not provided in the financial statements was £14,079,979 (2024 - £14,079,979).

20	Related party transactions

Company

Ontix Infrastructure Holdings Limited is the parent company of the following entities:

10795153 Ontix Sites No. 1 Limited 100% owned
12454949 Ontix Sites No. 2 Limited 100% owned
12453078 Ontix Trading Limited 100% owned

Loans from related parties

2025	Other related parties £	Total £
At start of period	225,030	225,030
At end of period	225,030	225,030

2024	Other related parties £	Total £
At start of period	225,030	225,030
At end of period	225,030	225,030

	Furniture, fittings and equipment £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	48,388	3,732,453	3,780,841
Additions	18,465	378,056	396,521
At 31 March 2025	66,853	4,110,509	4,177,362
Depreciation
At 1 April 2024	29,957	2,918,669	2,948,626
Charge for the year	8,559	407,593	416,152
At 31 March 2025	38,516	3,326,262	3,364,778
Carrying amount
At 31 March 2025	28,337	784,247	812,584
At 31 March 2024	18,431	813,784	832,215