Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false 64 2025-01-01 No description of principal activity 50 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02951516 2025-01-01 2025-12-31 02951516 2023-11-01 2024-12-31 02951516 2025-12-31 02951516 2024-12-31 02951516 c:Director1 2025-01-01 2025-12-31 02951516 d:MotorVehicles 2025-01-01 2025-12-31 02951516 d:MotorVehicles 2025-12-31 02951516 d:MotorVehicles 2024-12-31 02951516 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02951516 d:OfficeEquipment 2025-01-01 2025-12-31 02951516 d:OfficeEquipment 2025-12-31 02951516 d:OfficeEquipment 2024-12-31 02951516 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02951516 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02951516 d:CurrentFinancialInstruments 2025-12-31 02951516 d:CurrentFinancialInstruments 2024-12-31 02951516 d:Non-currentFinancialInstruments 2025-12-31 02951516 d:Non-currentFinancialInstruments 2024-12-31 02951516 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02951516 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02951516 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 02951516 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 02951516 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-12-31 02951516 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 02951516 d:ShareCapital 2025-12-31 02951516 d:ShareCapital 2024-12-31 02951516 d:CapitalRedemptionReserve 2025-12-31 02951516 d:CapitalRedemptionReserve 2024-12-31 02951516 d:RetainedEarningsAccumulatedLosses 2025-12-31 02951516 d:RetainedEarningsAccumulatedLosses 2024-12-31 02951516 c:OrdinaryShareClass1 2025-01-01 2025-12-31 02951516 c:OrdinaryShareClass1 2025-12-31 02951516 c:OrdinaryShareClass1 2024-12-31 02951516 c:FRS102 2025-01-01 2025-12-31 02951516 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02951516 c:FullAccounts 2025-01-01 2025-12-31 02951516 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02951516 2 2025-01-01 2025-12-31 02951516 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02951516 INFINITY EDUCATION LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
INFINITY EDUCATION LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INFINITY EDUCATION LTD FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Infinity Education Ltd for the year ended 31 December 2025 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes 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 https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Infinity Education Ltd, as a body, in accordance with the terms of our engagement letter dated 25 November 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Infinity Education Ltd and state those matters that we have agreed to state to the Board of Directors of Infinity Education Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infinity Education Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Infinity Education Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Infinity Education Ltd. You consider that Infinity Education Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Infinity Education Ltd. 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 financial statements. The Woodstock Accountancy Practice Limited Chartered Accountants 3a Market Place Woodstock Oxfordshire OX20 1SY 16 January 2026 Page 1
INFINITY EDUCATION LTD REGISTERED NUMBER: 02951516 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,915 |  | 19,909
|  |  | 19,915 |  | 19,909
Current assets |  |  |  |  |
Stocks | 5 | 15,975 |  | 15,975 |
Debtors: amounts falling due within one year | 6 | 590,823 |  | 478,705 |
Cash at bank and in hand | 7 | 328,268 |  | 4 |
|  | 935,066 |  | 494,684 |
Creditors: amounts falling due within one year | 8 | (874,402) |  | (754,512) |
Net current assets/(liabilities) |  |  | 60,664 |  | (259,828)
Total assets less current liabilities |  |  | 80,579 |  | (239,919)
Creditors: amounts falling due after more than one year | 9 |  | (8,334) |  | (28,334)
Net assets/(liabilities) |  |  | 72,245 |  | (268,253)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300,079 |  | 79
Capital redemption reserve |  |  | 21 |  | 21
Profit and loss account |  |  | (227,855) |  | (268,353)
|  |  | 72,245 |  | (268,253)
Page 2
INFINITY EDUCATION LTD REGISTERED NUMBER: 02951516 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 January 2026.
H Iwasaki
Director
The notes on pages 4 to 12 form part of these financial statements. Page 3
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Infinity Education Ltd (formerly Computer Systems in Education Limited), Company Number 2951516, is a private company limited by shares incorporated in England and Wales. The company's registered office is: 3a Market Place, Woodstock, Oxfordshire, OX20 1SY. The company's principal activity is that of the provision of information technology consultancy to the educational sector. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Multi-employer pension plan The Company is a member of a multi-employer plan. Where it is not possible for the Company to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.
| 2.9 | Development costs
Identifable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. Page 5
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance & 2 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 31 December | 31 December
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors and staff | 64 | 50
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 31,750 | 14,268 | 46,018
| Additions | - | 7,837 | 7,837
| At 31 December 2025 | 31,750 | 22,105 | 53,855
| Depreciation |  |  |
| At 1 January 2025 | 18,914 | 7,195 | 26,109
| Charge for the year on owned assets | 3,209 | 4,622 | 7,831
| At 31 December 2025 | 22,123 | 11,817 | 33,940
| Net book value |  |  |
| At 31 December 2025 | 9,627 | 10,288 | 19,915
| At 31 December 2024 | 12,836 | 7,073 | 19,909
Page 7
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 15,975 | 15,975
|  | 15,975 | 15,975
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 319,315 | 470,531
| Amounts owed by group undertakings | 250,000 | -
| Other debtors | 5,500 | 4,500
| Prepayments and accrued income | 16,008 | 3,674
|  | 590,823 | 478,705
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 328,268 | 4
| Less: bank overdrafts | (9,440) | (33,572)
|  | 318,828 | (33,568)
Page 8
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 9,440 | 33,572
| Bank loans | 20,000 | 20,000
| Trade creditors | 380,105 | 309,204
| Other taxation and social security | 163,824 | 92,064
| Other creditors | 172,516 | 142,093
| Accruals and deferred income | 128,517 | 157,579
|  | 874,402 | 754,512
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,334 | 28,334
|  | 8,334 | 28,334
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 20,000 | 20,000
| Amounts falling due 1-2 years |  |
| Bank loans | 8,334 | 28,334
|  | 28,334 | 48,334
Page 9
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 300,079 (2024 - 79) Ordinary shares shares of £1.00 each | 300,079 | 79
On 19 December 2025, 300,000 ordinary shares of £1 each were issued and fully paid at a price of £1 per share. Page 10
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Pension commitments
The Company operates a defined contributions pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £46,070 (2024; £48,796). Contributions totalling £9,929 (2024; £8,949) were payable to the fund at the balance sheet date and are included in creditors. The company also contributes to the following defined benefit schemes; Leicestershire County Council Pension Fund (LCCPF) The LCCPF is a multi-employer scheme with more than one participating employer, which is administered by Leicestershire County Council under the regulations governing the Local Government Pension Scheme (LGPS), a defined benefit scheme. Triennial actuarial valuations of the pension scheme are performed by an independent, professionally qualified actuary using the projected unit method. The most recent formal actuarial valuation was completed as at 31 March 2022. The pension cost charge for this scheme represents contributions payable by the company and amounted to £6,770 (2024; £7,485). There were £446 (2024; £471) outstanding contributions at the end of the financial period. West Midlands Pension Fund (WMPF) The WMPF is a multi-employer scheme with more than one participating employer, which is administered by City of Wolverhampton Council under the regulations governing the Local Government Pension Scheme (LGPS), a defined benefit scheme. Triennial actuarial valuations of the pension scheme are performed by an independent, professionally qualified actuary using the projected unit method. The most recent formal actuarial valuation was completed as at 31 March 2022. The pension cost charge for this scheme represents contributions payable by the company and amounted to £15,425 (2024; £5,753). There were £4,551 (2024; £982) outstanding contributions at the end of the financial period. Warwickshire Pension Fund (WPF) The WPF is a multi-employer scheme with more than one participating employer, which is administered by Warwickshire County Council under the regulations governing the Local Government Pension Scheme (LGPS), a defined benefit scheme. Triennial actuarial valuations of the pension scheme are performed by an independent, professionally qualified actuary using the projected unit method. The most recent formal actuarial valuation was completed as at 31 March 2022. The pension cost charge for this scheme represents contributions payable by the company and amounted to £5,298. There were £6,708 outstanding contributions at the end of the financial period. Staffordshire Pension Fund (SPF) Page 11
INFINITY EDUCATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 12.Pension commitments (continued) The SPF is a multi-employer scheme with more than one participating employer, which is administered by Staffordshire County Council under the regulations governing the Local Government Pension Scheme (LGPS), a defined benefit scheme. Triennial actuarial valuations of the pension scheme are performed by an independent, professionally qualified actuary using the projected unit method. The most recent formal actuarial valuation was completed as at 31 March 2022. The pension cost charge for this scheme represents contributions payable by the company and amounted to £7,910. There were £9,976 outstanding contributions at the end of the financial period. Bexley Pension Fund (BPF) The BPF is a multi-employer scheme with more than one participating employer, which is administered by Bexley Council under the regulations governing the Local Government Pension Scheme (LGPS), a defined benefit scheme. Triennial actuarial valuations of the pension scheme are performed by an independent, professionally qualified actuary using the projected unit method. The most recent formal actuarial valuation was completed as at 31 March 2022. The pension cost charge for this scheme represents contributions payable by the company and amounted to £4,759. There were £5,511 outstanding contributions at the end of the financial period.
13. | Related party transactions
| The directors of the company, Mr and Mrs Derham, have advanced funds to the company, interest free and unsecured. Details of the balance are set out below and disclosed within Other Creditors; Amounts falling due within one year. The company has advanceed funds to its parent, Infinity Technology Holdings Ltd, on commericla terms. The details of the balance are disclosed below and disclosed within Debtors; Amounts owed by group undertakings.
|  | 2025 | 2024
|  | £ | £
| Mr and Mrs Derham (creditor balance) | 131,000 | 131,000
| Infinity Technology Holdings Ltd (debtor balance) | 250,000 | -
Page 12