INFOPLUS MDM LIMITED

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 11415774

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	197,325		331,234
Cash at bank and in hand		1,008,846		674,874

		1,206,171		1,006,108
Creditors: Amounts Falling Due Within One Year	5	(883,665 )		(781,265 )

NET CURRENT ASSETS (LIABILITIES)			322,506		224,843

TOTAL ASSETS LESS CURRENT LIABILITIES			322,506		224,843

NET ASSETS			322,506		224,843

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			322,406		224,743

SHAREHOLDERS' FUNDS			322,506		224,843

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INFOPLUS MDM LIMITED

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 Srikanth Settipalli Director	Mr Jonathan Melunsky Director
22/06/2026

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 July 2023	100	126,927	127,027
Profit for the year and total comprehensive income	-	97,816	97,816

As at 30 June 2024 and 1 July 2024	100	224,743	224,843


Profit for the year and total comprehensive income	-	97,663	97,663

As at 30 June 2025	100	322,406	322,506

1. General Information

INFOPLUS MDM LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11415774 . The registered office is 2nd Floor 39 Ludgate Hill, London, EC4M 7JN.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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INFOPLUS MDM LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	195,556	323,311
Prepayments and accrued income	-	355
VAT	1,769	7,568

	197,325	331,234

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	35,782	17,627
Corporation tax	32,554	54,082
Other taxes and social security	4,794	3,781
Net wages	-	2,634
Accrued Expenses	3,300	3,000
Accruals and deferred income	244,440	133,590
Amounts owed to associates	562,795	566,551

	883,665	781,265

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

The following amounts were due from/(to) related parties at the year end, and included within amounts owed by related parties and other creditors within the accounts:

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INFOPLUS MDM LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Related party	Relationship	Transactions during the year	2025	2024
Infoplus MDM Pvt Ltd (India)	Mr. Srikanth Settipalli is a director and shareholder.	Services purchased of £550,824, shown under Cost of Sales – Consumables & Outsourcing. (2024: £724,776)	(£568,374)	(£566,547)
Srikanth Settipalli & Rekha Chalasani Partnership	Srikanth Settipalli and Rekha Chalasani are related parties to the company as partners in a business entity that has transactions with the company.	None	(£nil)	(£14,400)
Infoplus Technologies UK Limited	Mr. Srikanth Settipalli is a director and shareholder.	Services purchased of £116,800 (2024: £87,617) shown under Cost of Sales – Consumables & Outsourcing. Sales of £45,190 (2024: £45,492) shown under Sales.	£5,578	£3

All the above loans due from/(to) related parties are interest free and repayable on demand.

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