Registration number: 10281595

Infra Tech Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Infra Tech Limited

(Registration number: 10281595)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,362	3,237
Current assets
Debtors	5	23,402	57,433
Cash at bank and in hand		172,837	95,310
		196,239	152,743
Creditors: Amounts falling due within one year	6	(34,026)	(16,310)
Net current assets		162,213	136,433
Total assets less current liabilities		165,575	139,670
Provisions for liabilities		(869)	(570)
Net assets		164,706	139,100
Capital and reserves
Called up share capital		100	100
Retained earnings		164,606	139,000
Shareholders' funds		164,706	139,100

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director on 30 December 2025
 

......................................... Mr Stephen Hulme Director

Infra Tech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

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

The address of its registered office is:
7-9 Macon Court
Herald Drive
Crewe
Cheshire
CW1 6EA
England

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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax.

The company 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 company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Infra Tech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current 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 company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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
Office equipment	20% reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Infra Tech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 August 2024	5,704	5,704
Additions	1,044	1,044
Disposals	(857)	(857)
At 31 July 2025	5,891	5,891
Depreciation
At 1 August 2024	2,467	2,467
Charge for the year	633	633
Eliminated on disposal	(571)	(571)
At 31 July 2025	2,529	2,529
Carrying amount
At 31 July 2025	3,362	3,362
At 31 July 2024	3,237	3,237

Infra Tech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	20,348	34,933
Other debtors	3,054	22,500
	23,402	57,433

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	32,116	15,558
Accruals and deferred income	1,511	282
Other creditors	399	470
	34,026	16,310