REGISTERED NUMBER: 03538573 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

INFACOM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M W Beaumont

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

03538573 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

4,159

5,860

CURRENT ASSETS

Debtors

5

64,185

41,366

Cash at bank

5,913

4,965

70,098

46,331

CREDITORS

Amounts falling due within one year

6

(33,249

)

(20,521

)

NET CURRENT ASSETS

36,849

25,810

TOTAL ASSETS LESS CURRENT LIABILITIES

41,008

31,670

CREDITORS

Amounts falling due after more than one year

7

(14,023

)

(17,545

)

PROVISIONS FOR LIABILITIES

8

(505

)

(933

)

NET ASSETS

26,480

13,192

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

26,380

13,092

SHAREHOLDERS' FUNDS

26,480

13,192

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

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

M W Beaumont - Director

1.	STATUTORY INFORMATION

Infacom Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

The presentational currency of the financial statements is the Pound Sterling (£).

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, from the sale of presentational equipment, represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of goods and services is recognised at the point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property improvements

- 25% on cost

Fixtures & fittings

- 25% reducing balance

Computer equipment

- 33% on cost

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

15,307

DEPRECIATION

At 1 September 2024

9,447

Charge for year

1,701

At 31 August 2025

11,148

NET BOOK VALUE

At 31 August 2025

4,159

At 31 August 2024

5,860

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,600

Amounts owed by associates

62,024

-

Other debtors

2,161

37,766

64,185

41,366

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,523

3,436

Trade creditors

6,883

-

Amounts owed to associates

-

5,034

Taxation and social security

2,948

1,882

Other creditors

19,895

10,169

33,249

20,521

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

14,023

17,545

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

505

933

Deferred tax

£

Balance at 1 September 2024

933

Provided during year

(428

)

Balance at 31 August 2025

505

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

M W Beaumont

Balance outstanding at start of year

36,775

42,013

Amounts advanced

67,102

59,583

Amounts repaid

(112,570

)

(64,821

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,693

)

36,775

Interest of 2.25% has been charged on the above balance in instances where the balance exceeds £10,000. The loan is repayable on demand.

11.	RELATED PARTY DISCLOSURES

During the year, the company entered into transactions with a related parties where the shareholder holds a participating interest in the related party entities.

As at 31 August 2025, the company was owed £62,024 from a related party.

Also during the year, loans totalling £2,201 which were owed to two related party companies were written off.