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Registered number: SC776078
Infinityblu Ventures Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Infinityblu Ventures Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Infinityblu Ventures Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Infinityblu Ventures Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Infinityblu Ventures Ltd and state those matters that we have agreed to state to the director of Infinityblu Ventures Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infinityblu Ventures Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Infinityblu Ventures Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Infinityblu Ventures Ltd . You consider that Infinityblu Ventures Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Infinityblu Ventures Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
30 July 2026
Page 1
Page 2
Balance Sheet
Registered number: SC776078
31 July 2025 31 July 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 1,440 2,000
1,440 2,000
Creditors: Amounts Falling Due Within One Year 6 (1,440 ) (900 )
NET CURRENT ASSETS (LIABILITIES) - 1,100
TOTAL ASSETS LESS CURRENT LIABILITIES 100 1,200
NET ASSETS 100 1,200
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account - 1,100
SHAREHOLDERS' FUNDS 100 1,200
Page 2
Page 3
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 C Barrowman
Director
30 July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Infinityblu Ventures Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC776078 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.  The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.  Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost or Valuation
As at 1 August 2024 100
As at 31 July 2025 100
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 100
As at 1 August 2024 100
Reconstruction relief under s.615 TCA 1997 as well as merger relief under s.612 CA 2006 were adopted by the company in recognising the investments in subsidiaries at cost and has not been revalued or impaired. 
5. Debtors
31 July 2025 31 July 2024
as restated
£ £
Due within one year
Amounts owed by group undertakings 1,440 2,000
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 July 2025 31 July 2024
as restated
£ £
Accruals and deferred income 1,440 900
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr C Barrowman .
Page 5