Infinity Surveying Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08055045

INFINITY SURVEYING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 July 2025

INFINITY SURVEYING LTD

STATEMENT OF FINANCIAL POSITION

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		12,757	3,444

Current assets

Debtors	6	116,356	72,247
Cash at bank and in hand		149,167	97,783
		----------	----------
		265,523	170,030

Creditors: amounts falling due within one year	7	110,424		100,081
		----------		----------
Net current assets			155,099	69,949
			----------	---------
Total assets less current liabilities			167,856	73,393

Creditors: amounts falling due after more than one year	8	708	9,055
		----------	---------
Net assets		167,148	64,338
		----------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	167,048	64,238
	----------	---------
Shareholders funds	167,148	64,338
	----------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

INFINITY SURVEYING LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 8 July 2026 , and are signed on behalf of the board by:

Mr R Pocock

Director

Company registration number: 08055045

INFINITY SURVEYING LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, East Sussex, BN3 2DL, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Equipment	-	25 % reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 August 2024	4,780	17,215	21,995
Additions	–	13,566	13,566
	-------	---------	---------
At 31 July 2025	4,780	30,781	35,561
	-------	---------	---------
Depreciation
At 1 August 2024	4,477	14,074	18,551
Charge for the year	76	4,177	4,253
	-------	---------	---------
At 31 July 2025	4,553	18,251	22,804
	-------	---------	---------
Carrying amount
At 31 July 2025	227	12,530	12,757
	-------	---------	---------
At 31 July 2024	303	3,141	3,444
	-------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	111,372	64,403
Other debtors	4,984	7,844
	----------	---------
	116,356	72,247
	----------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,344	8,150
Trade creditors	399	9,570
Corporation tax	69,525	60,438
Social security and other taxes	25,991	15,201
Pension creditor	292	1,224
Other creditors	5,873	5,498
	----------	----------
	110,424	100,081
	----------	----------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	708	9,055
	----	-------