Infiniwell UK Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12563748

		2025		2024
	Notes	£	£	£	£
Creditors: Amounts Falling Due Within One Year	4	(35,839 )		(28,394 )

NET CURRENT ASSETS (LIABILITIES)			(35,839 )		(28,394 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(35,839 )		(28,394 )

NET LIABILITIES			(35,839 )		(28,394 )

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(35,840 )		(28,395 )

SHAREHOLDERS' FUNDS			(35,839)		(28,394)

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Odd Sandbekkhaug

Director

15/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Infiniwell UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12563748 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. The Directors have considered a letter of support from its immediate parent company stating that they will support the Company should it not be in a position to meet any repayment obligations. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.7. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)

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Infiniwell UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	247	247
Accruals	1,980	1,800
Amounts owed to group undertakings	33,612	26,347

	35,839	28,394

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Dividends

No dividends were proposed or paid during the current or prior year.

7. Related Party Transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Inifinwell AS , incorporated in Norway. Copies of the group accounts may be obtained from the secretary, Anton Bargs Vei 38, Flatasen . The ultimate controlling party is Inifinwell AS who controls 100% of the shares of Infiniwell UK Limited .

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