Infinity Construction (South East) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13602367 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

INFINITY CONSTRUCTION (SOUTH EAST) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

R A Rowarth

REGISTERED OFFICE:

6 Cartersmead Close

Horley

RH6 9LG

REGISTERED NUMBER:

13602367 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Tangible assets

4

6,322

23,421

CURRENT ASSETS

Stocks

83,178

85,003

Debtors

5

107,033

112,476

Cash at bank

1,487

5,488

191,698

202,967

CREDITORS

Amounts falling due within one year

6

147,614

174,121

NET CURRENT ASSETS

44,084

28,846

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,406

52,267

CREDITORS

Amounts falling due after more than one
year

7

(49,022

)

(3,472

)

PROVISIONS FOR LIABILITIES

(1,201

)

-

NET ASSETS

183

48,795

CAPITAL AND RESERVES

Called up share capital

8

10

Retained earnings

9

173

48,785

SHAREHOLDERS' FUNDS

183

48,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 May 2026 and were signed by:

R A Rowarth - Director

1.	STATUTORY INFORMATION

Infinity Construction (South East) Ltd 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.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

68,398

DEPRECIATION

At 1 October 2024

44,977

Charge for year

17,099

At 30 September 2025

62,076

NET BOOK VALUE

At 30 September 2025

6,322

At 30 September 2024

23,421

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

Trade debtors

26,895

8,647

Other debtors

80,138

103,829

107,033

112,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

Bank loans and overdrafts

36,329

23,790

Hire purchase contracts

3,819

9,372

Trade creditors

41,625

68,401

Amounts owed to group undertakings

12,556

-

Taxation and social security

53,285

68,610

Other creditors

-

3,948

147,614

174,121

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/9/25

30/9/24

£

Bank loans

49,022

-

Hire purchase contracts

-

3,472

49,022

3,472

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/9/25

30/9/24

value:

£

10

Ordinary

£1

10

9.

RESERVES

Retained

earnings

£

At 1 October 2024

48,785

Profit for the year

20,388

Dividends

(69,000

)

At 30 September 2025

173

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30/9/25

30/9/24

£

R A Rowarth

Balance outstanding at start of year

29,808

51,141

Amounts advanced

58,200

2,247

Amounts repaid

(88,008

)

(23,580

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

29,808

11.	RELATED PARTY DISCLOSURES

Infinity Construction S E Holdings Ltd

A company in which Mr Rowarth is a shareholder

30/9/25

30/9/24

£

Amount due to related party at the balance sheet date

12,556

-

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A Rowarth.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 Construction (South East) Ltd for the year ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Infinity Construction (South East) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Infinity Construction (South East) Ltd and state those matters that we have agreed to state to the director of Infinity Construction (South East) Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Infinity Construction (South East) 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 Construction (South East) Ltd. You consider that Infinity Construction (South East) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Infinity Construction (South East) 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.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

11 May 2026