REGISTERED NUMBER: 09810699

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Infrastructure Advisory UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B W Hutchison

REGISTERED OFFICE:

5 Moor Street

Worcester

Worcestershire

WR1 3DB

REGISTERED NUMBER:

09810699

ACCOUNTANTS:

Boyds Accountants

Britannia Court

5 Moor Street

Worcester

Worcestershire

WR1 3DB

FIXED ASSETS

Tangible assets

4

251,511

264,127

CURRENT ASSETS

Stocks

66,296

48,757

Debtors

5

10,937

10,510

Cash at bank

1,169,697

1,313,983

1,246,930

1,373,250

CREDITORS

Amounts falling due within one year

6

134,914

319,836

NET CURRENT ASSETS

1,112,016

1,053,414

TOTAL ASSETS LESS CURRENT LIABILITIES

1,363,527

1,317,541

PROVISIONS FOR LIABILITIES

5,043

6,834

NET ASSETS

1,358,484

1,310,707

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

7

1,358,474

1,310,697

SHAREHOLDERS' FUNDS

1,358,484

1,310,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 14 July 2026 and were signed by:

B W Hutchison - Director

1.	STATUTORY INFORMATION

Infrastructure Advisory UK Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Freehold property

-

5% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

288,532

9,009

54,141

1,899

353,581

DEPRECIATION

At 1 November 2024

51,786

9,009

26,760

1,899

89,454

Charge for year

5,771

-

6,845

-

12,616

At 31 October 2025

57,557

9,009

33,605

1,899

102,070

NET BOOK VALUE

At 31 October 2025

230,975

-

20,536

-

251,511

At 31 October 2024

236,746

-

27,381

-

264,127

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

8,973

Other debtors

8,005

5

Prepayments

2,932

1,532

10,937

10,510

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

23,209

70,612

Tax

47,601

60,988

Social security and other taxes

350

873

VAT

12,526

18,594

Directors' current accounts

41,540

161,317

Accrued expenses

9,688

7,452

134,914

319,836

7.

RESERVES

Retained

earnings

£

At 1 November 2024

1,310,697

Profit for the year

135,352

Dividends

(87,575

)

At 31 October 2025

1,358,474

8.	ULTIMATE CONTROLLING PARTY

The controlling party is B W Hutchison.