REGISTERED NUMBER: 07091550 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

INFINITY SEATING SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms T S Hewett

G A Jenkins

Miss C M Jenkins

A R Mallett

REGISTERED OFFICE:

7 Coopers Way

Temple Farm Business Park

Southend-On-Sea

Essex

SS2 5TE

REGISTERED NUMBER:

07091550 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Intangible assets

4

32,805

65,610

Tangible assets

5

57,456

62,356

90,261

127,966

CURRENT ASSETS

Stocks

71,000

71,000

Debtors

6

1,028,368

472,642

Cash at bank

385,534

269,099

1,484,902

812,741

CREDITORS

Amounts falling due within one year

7

(1,318,520

)

(724,954

)

NET CURRENT ASSETS

166,382

87,787

TOTAL ASSETS LESS CURRENT LIABILITIES

256,643

215,753

CREDITORS

Amounts falling due after more than one year

8

-

(15,000

)

NET ASSETS

256,643

200,753

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

256,642

200,752

SHAREHOLDERS' FUNDS

256,643

200,753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 22nd April 2026 and were signed on its behalf by:

Miss C M Jenkins - Director

1.	STATUTORY INFORMATION

Infinity Seating Solutions 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st August 2024

and 31st July 2025

164,025

AMORTISATION

At 1st August 2024

98,415

Charge for year

32,805

At 31st July 2025

131,220

NET BOOK VALUE

At 31st July 2025

32,805

At 31st July 2024

65,610

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st August 2024

22,148

54,379

76,527

Additions

11,137

-

11,137

At 31st July 2025

33,285

54,379

87,664

DEPRECIATION

At 1st August 2024

6,377

7,794

14,171

Charge for year

5,161

10,876

16,037

At 31st July 2025

11,538

18,670

30,208

NET BOOK VALUE

At 31st July 2025

21,747

35,709

57,456

At 31st July 2024

15,771

46,585

62,356

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

765,828

229,565

Other debtors

262,540

243,077

1,028,368

472,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,000

10,000

Trade creditors

309,025

289,310

Taxation and social security

145,903

205,217

Other creditors

848,592

220,427

1,318,520

724,954

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1