Company registration number 08789369 (England and Wales)
INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
105,191
103,731
Cash at bank and in hand
37,679
28,687
142,870
132,418
Creditors: amounts falling due within one year
4
(601,761)
(556,065)
Net current liabilities
(458,891)
(423,647)
Capital and reserves
Called up share capital
5
2
2
Profit and loss reserves
(458,893)
(423,649)
Total equity
(458,891)
(423,647)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime as set out within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 July 2026 and are signed on its behalf by:
Mr J P Boyle
Director
Company registration number 08789369 (England and Wales)
INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Infrastructure Investments (Leicester 2) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bay Lodge, 36 Harefield Road, Uxbridge, Middlesex, UB8 1PH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is reliant upon the support of the parent company. true

The parent company has given its assurance to continue to support the company and therefore the financial statements have been prepared on a going concern basis.

1.3
Turnover

Turnover comprises amounts receivable for rental income during the period.

Turnover is measured as the fair value of the consideration received or receivable, excluding VAT.

Rental income is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be reliably measured and is recognised on the basis of the amount receivable for the year. Rents and service charges in advance are shown as deferred income in the Statement of financial position.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Leases
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the lease term.
Rentals income from operating leases is credited to profit and loss on a straight line basis over the term of the relevant lease.
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
17,566
12,891
Other debtors
29,800
34,800
Prepayments and accrued income
57,825
56,040
105,191
103,731
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
461,918
389,309
Other creditors
30,099
36,300
Accruals and deferred income
109,744
130,456
601,761
556,065
5
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
1 Ordinary A Share of £1 each
1
1
1 Ordinary B Share of £1 each
1
1
2
2

The B share ha s no voting rights and no economic interest on a winding up of the c ompany.

INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Reserves

Profit & loss account

This reserve relates to the cumulative retained earnings less amounts distributed to shareholders.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Senior Statutory Auditor:
Colin Hamilton
Statutory Auditor:
Ward Williams Limited
Date of audit report:
15 July 2026
8
Contingent liabilities

The loan held by the p arent c ompany, Infrastructure Investments (Leicester) Limited, is secured against the c ompany's assets and reserves.

Investment Company Eastbourne Limited has a fixed and a floating charge against the company's leasehold property.

9
Operating lease commitments
Lessee

At the reporting end date, the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
1,246,692
1,246,692
Between two and five years
4,986,768
4,986,768
In over five years
10,804,664
12,051,356
17,038,124
18,284,816
10
Related party transactions

In line with the requirements of FRS 102 the Company is not required to disclose transactions with group companies on the grounds that these companies are wholly owned within the Group.

INFRASTRUCTURE INVESTMENTS (LEICESTER 2) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
11
Controlling party

The ultimate parent undertaking and controlling party is Infrastructure Investments (Leicester) Limited, a company registered in England and Wales.

The largest and smallest group of undertakings for which group accounts for the year ending 31 December 20 25 have been drawn up, is that headed by Infrastructure Investments (Leicester) Limited. Copies of the Group accounts are available from Bay Lodge, 36 Harefield Road, Uxbridge, UB8 1PH.

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