REGISTERED NUMBER: 09519831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

INFRAMAT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N P Fowles

S D Jackson

A L G Maye

REGISTERED OFFICE:

Unit 1D

North Crescent

Cody Road

London

E16 4TG

REGISTERED NUMBER:

09519831 (England and Wales)

ACCOUNTANTS:

Hollis and Co Limited

Chartered Accountants

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

FIXED ASSETS

Tangible assets

5

11,012

13,938

CURRENT ASSETS

Stocks

14,445

4,076

Debtors

6

222,062

174,130

Cash at bank

361,508

194,295

598,015

372,501

CREDITORS

Amounts falling due within one year

7

254,777

243,482

NET CURRENT ASSETS

343,238

129,019

TOTAL ASSETS LESS CURRENT LIABILITIES

354,250

142,957

CREDITORS

Amounts falling due after more than one year

8

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

(2,119

)

(1,588

)

NET ASSETS

349,631

128,869

CAPITAL AND RESERVES

Called up share capital

10

40

40

Retained earnings

349,591

128,829

SHAREHOLDERS' FUNDS

349,631

128,869

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 7 January 2026 and were signed on its behalf by:

N P Fowles - Director

1.	STATUTORY INFORMATION

Inframat 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.

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

These financial statements cover the entity as an individual company.

The figures in the financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The directors have reviewed the ongoing forecasts for the business and the post year end management accounts and they believe that the company will be able to pay its obligations as they fall due, therefore despite the company reporting both net current liabilities and net liabilities in its balance sheet, the directors have concluded that it is appropriate to continue to adopt the going concern basis of preparation for these financial statements.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and Over period of lease

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Financial Liabilities

The company's loans payable meet the definition of a basic financial instrument, so they are originally recognised at the transaction price.

Debt instruments which are financing transactions at a rate of interest that is not a market rate.

Where debt instruments are classified as assets due after more than one year or long term liabilities, then the company measures these at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Where debt instruments are classified as current assets or current liabilities, then there is no present value adjustment to the initial measurement based on amortised 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

66,663

Additions

9,437

At 31 March 2025

76,100

DEPRECIATION

At 1 April 2024

52,725

Charge for year

12,363

At 31 March 2025

65,088

NET BOOK VALUE

At 31 March 2025

11,012

At 31 March 2024

13,938

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

209,714

162,080

Other debtors

12,348

12,050

222,062

174,130

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

60,759

61,201

Taxation and social security

146,702

102,674

Other creditors

37,316

69,607

254,777

243,482

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,500

12,500

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

18,378

39,018

Between one and five years

24,505

-

42,883

39,018

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,008

Ordinary A Shares

0.01

10

10

2,992

Ordinary B Shares

0.01

30

30

40

40