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Registration number: 05500434

Via Infinita Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Via Infinita Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Via Infinita Limited

Company Information

Director | J L Swarbrick

Company secretary | A S Swarbrick

Registered office | Kingfisher Court Plaxton Bridge Road Woodmansey Beverley HU17 0RT

Via Infinita Limited

(Registration number: 05500434)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,767 | 7,343
Current assets |  |  |
Debtors | 5 | 6,561 | 5,886
Cash at bank and in hand |  | 20,923 | 14,943
|  | 27,484 | 20,829
Creditors: Amounts falling due within one year | 6 | (60,219) | (53,085)
Net current liabilities |  | (32,735) | (32,256)
Net liabilities |  | (27,968) | (24,913)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (28,068) | (25,013)
Shareholders' deficit |  | (27,968) | (24,913)

For the financial year ending 30 September 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 January 2026

......................................... J L Swarbrick Director

Via Infinita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 05500434.

The address of its registered office is:
Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
HU17 0RT

The principal place of business is:
7 Drummond Road
Ilkeston
Derbyshire
DE7 5HA

These financial statements were authorised for issue by the director on 8 January 2026.

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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Going concern

The Director recognises that there is significant concern over the ability of the company to continue as a going concern due to the net current liabilities position of £32,735 and the insolvent balance sheet total of £27,968. The main reason for the net liabilities position is a Director's loan balance totalling £57,951 at the year end. The Director has confirmed that they will not seek repayment of the loan until the company has sufficient reserves to repay this.
The Director has confirmed that they will continue to support the entity in repaying debts as they fall due and is satisfied that the financial statements can be prepared on the going concern basis.

Via Infinita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services relating to motion picture, video and television programme post-production activities in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

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 company operates and generates taxable income.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position 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.
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

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
Plant and machinery | 20% reducing balance

Via Infinita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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.

3 | Staff numbers

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

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 32,356 | 32,356
Additions | 1,049 | 1,049
Disposals | (11,507) | (11,507)
At 30 September 2025 | 21,898 | 21,898
Depreciation
At 1 October 2024 | 25,013 | 25,013
Charge for the year | 1,236 | 1,236
Eliminated on disposal | (9,118) | (9,118)
At 30 September 2025 | 17,131 | 17,131
Carrying amount
At 30 September 2025 | 4,767 | 4,767
At 30 September 2024 | 7,343 | 7,343

Via Infinita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Debtors

| 2025 £ | 2024 £
Deferred tax assets | 6,561 | 5,886
| 6,561 | 5,886

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 57,951 | 51,023
Taxation and social security |  | 1,032 | 1,086
Accruals and deferred income |  | 1,171 | 950
Other creditors |  | 65 | 26
|  | 60,219 | 53,085

7 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Other borrowings | 57,951 | 51,023

Other borrowings relate to an unsecured directors loan account.

8 | Related party transactions

Other transactions with directors

At the year end, the amount due to the director was £57,951 (2024: £51,023). This amount is unsecured, interest free and repayable on demand.