ACCOUNTS - Final Accounts preparation

Registered number: 16044495

INNOV8 INFRASTRUCTURE SERVICES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

INNOV8 INFRASTRUCTURE SERVICES LTD

COMPANY INFORMATION

Directors	A Eatock (appointed 28 October 2024)
	D Hardingham (appointed 21 November 2024)
	C Eatock (appointed 28 October 2024, resigned 21 November 2024)


Registered number	16044495


Registered office	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Accountants	Larking Gowen LLP
	Chartered Accountants
	Summerhill House
	1 Sculthorpe Road
	Fakenham
	NR21 9HA

INNOV8 INFRASTRUCTURE SERVICES LTD

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 8

INNOV8 INFRASTRUCTURE SERVICES LTD

REGISTERED NUMBER: 16044495

BALANCE SHEET

AS AT 31 MARCH 2026

		2026
Note		£

Fixed assets
Tangible assets	4		7,635
			7,635
Current assets
Debtors: amounts falling due within one year	5	130,775
Cash at bank and in hand		45,370
		176,145
Creditors: amounts falling due within one year	6	(168,704)
Net current assets			7,441
Total assets less current liabilities			15,076
Provisions for liabilities
Deferred tax		(1,909)
			(1,909)
Net assets			13,167

Capital and reserves
Called up share capital			100
Profit and loss account			13,067
			13,167

Page 1

INNOV8 INFRASTRUCTURE SERVICES LTD

REGISTERED NUMBER: 16044495

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 July 2026.

................................................ A Eatock	................................................ D Hardingham
Director	Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Innov8 Infrastructure Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16044495. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 April 2024 to continue to be charged over the period to the first market rent review rather than the term of the lease.

Page 3

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment

25%

reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Page 5

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

Employees

The average monthly number of employees, including the directors, during the period was as follows:

			31 March
			2026
			No.

		Employees	10

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	10,179
	At 31 March 2026	10,179
	Depreciation
	Charge for the period on owned assets	2,544
	At 31 March 2026	2,544
	Net book value
	At 31 March 2026	7,635

Debtors

					2026
					£


	Trade debtors	112,967
	Amounts owed by group undertakings	12,100
	Other debtors	1,750
	Prepayments and accrued income	3,958
		130,775

Page 6

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	13,439
	Corporation tax	21,875
	Other taxation and social security	81,430
	Other creditors	48,960
	Accruals and deferred income	3,000
		168,704

7.	Deferred taxation

		2026
		£

	Charged to profit or loss	(1,909)
	At end of year	(1,909)

	The deferred taxation balance is made up as follows:
					2026
					£

	Accelerated capital allowances	(1,909)
		(1,909)

8.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £64,965. Contributions totalling £2,238 were payable to the fund at the balance sheet date and are included in creditors.

Page 7

INNOV8 INFRASTRUCTURE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

9.	Related party transactions
	At the reporting date, the directors were owed £39,389 from the Company by way of interest free loans. The amounts are repayable on demand. During the period, the Company was charged a management fee of £6,000 by Ash Tree House Investments Limited, which holds 50% of the issued share capital in the Company, in respect of management and strategic oversight services.

Page 8