Infinium Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09358961 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

INFINIUM GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Massey

P Miles

SECRETARY:

D J Massey

REGISTERED OFFICE:

Unit 4

Bartle Court Business Village

Rosemary Lane

Preston

Lancashire

PR4 0HB

REGISTERED NUMBER:

09358961 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

Investments

5

300,000

548,968

300,000

548,968

CURRENT ASSETS

Debtors

6

177,095

83,814

CREDITORS

Amounts falling due within one year

7

334,162

321,759

NET CURRENT LIABILITIES

(157,067

)

(237,945

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

142,933

311,023

CAPITAL AND RESERVES

Called up share capital

1,940

Share premium

247,324

Capital redemption reserve

60

Retained earnings

(106,391

)

61,699

SHAREHOLDERS' FUNDS

142,933

311,023

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 29 December 2025 and were signed on its behalf by:

P Miles - Director

1.	STATUTORY INFORMATION

Infinium Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered address can be found on the Company Information Page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Infinium Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents management services receivable, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the disposal proceeds and the carrying value of the asset and is credited or charged to Profit and Loss.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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

The tax currently payable is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income and expenses that are taxable or deductible in other years and it further excludes that are not taxable or deductible.

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 defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to profit or loss in the period to which they relate.

Financial instruments

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortized cost, net of impairment.

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.

Trade and other creditors are initially recognised at the transaction price and are therefore stated at amortized cost using the effective interest method unless the discounting would be immaterial, in which case they are stated at cost.

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

and 31 March 2025

5,440

DEPRECIATION

At 1 April 2024

and 31 March 2025

5,440

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

548,968

Impairments

(248,968

)

At 31 March 2025

300,000

NET BOOK VALUE

At 31 March 2025

300,000

At 31 March 2024

548,968

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts owed by group undertakings

113,444

-

Other debtors

63,651

83,814

177,095

83,814

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

303,396

89,617

Trade creditors

30

5,753

Amounts owed to group undertakings

-

193,367

Corporation tax

13,102

29,637

Social security and other taxes

733

511

Other creditors

1,881

574

Directors' current accounts

15,020

-

Accruals and deferred income

-

2,300

334,162

321,759

8.	CONTINGENT LIABILITIES

A group VAT registration was in existence during the year which included Infinium Group Limited and certain other group companies. At the year end, the amount due to HM Revenue and Customs in relation to the other group companies totalled £144,544 (2024-£98,240).

9.	OTHER FINANCIAL COMMITMENTS

At the year end, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £131,466 (2024-£Nil)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

P Miles

Balance outstanding at start of year

42,097

65,246

Amounts repaid

(25,303

)

(23,149

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

16,794

42,097

I D Gaskell

Balance outstanding at start of year

-

71

Amounts repaid

-

(71

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Interest is charged on the outstanding balance at the beneficial loan official rate of interest. The loan is repayable upon demand.

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	POST BALANCE SHEET EVENTS

After the year end, Infinium Group Limited, was acquired by Infinium Bidco Limited, a subsidiary of Infinium Topco Limited. As a result of this transaction, Infinium Topco Limited became the company’s ultimate controlling party.

This is a non-adjusting post balance sheet event and has therefore not been reflected in these financial statements.