REGISTERED NUMBER: 08669809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

INFRRACO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr G K Verma

REGISTERED OFFICE:

3rd Floor

207 Regent Street

London

W1B 3HH

REGISTERED NUMBER:

08669809 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

606

530

Investments

5

544

544

1,150

1,074

CURRENT ASSETS

Debtors

6

30,581

15,245

CREDITORS

Amounts falling due within one year

7

31,727

37,118

NET CURRENT LIABILITIES

(1,146

)

(21,873

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4

(20,799

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

3

(20,800

)

SHAREHOLDERS' FUNDS

4

(20,799

)

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 18 August 2026 and were signed by:

Mr G K Verma - Director

1.	STATUTORY INFORMATION

Infrraco Limited is a private company, limited by shares , registered in England and Wales. 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.

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

2,952

Additions

278

At 31 August 2025

3,230

DEPRECIATION

At 1 September 2024

2,422

Charge for year

202

At 31 August 2025

2,624

NET BOOK VALUE

At 31 August 2025

606

At 31 August 2024

530

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

544

NET BOOK VALUE

At 31 August 2025

544

At 31 August 2024

544

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,900

14,500

Other debtors

11,576

-

Directors' loan accounts

9,994

-

Tax

3,434

-

VAT

677

745

30,581

15,245

Included in other debtors is a balance owed from Railtranz Systems Limited to the value of £11,576.03 - it is 100% owned by the directors of Infrraco Limited.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,986

28,014

Trade creditors

480

371

Corporation tax

23,971

3,722

Directors' loan accounts

-

801

Accrued expenses

4,290

4,210

31,727

37,118

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

There is an overdrawn directors loan account balance of £9,994.

There is interest is payable on the director's loan account balance - it is unsecured and repayable on demand.

10.	RELATED PARTY DISCLOSURES

Included in other debtors is £11,576.03 due from Railtranz Systems Limited.

Railtranz Systems Limited and Infrraco Limited are both 100% owned by Mr G K Verma.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr G K Verma.