Registration number: 06314655

Infodream Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Infodream Limited

(Registration number: 06314655)
Balance Sheet as at 31 December 2025

	Note	2025 £		2024 £
Current assets
Debtors	4		1,484		-
Cash at bank and in hand			39,078		59,230
			40,562		59,230
Creditors: Amounts falling due within one year	5		(31,378)		(32,227)
Net assets			9,184		27,003
Capital and reserves
Called up share capital		100		100
Profit and loss account		9,084		26,903
Total equity			9,184		27,003

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2026
 

......................................... Mr J M P Marcos Director

Infodream Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Infodream Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	1,149	1,149
At 31 December 2025	1,149	1,149
Depreciation
At 1 January 2025	1,149	1,149
At 31 December 2025	1,149	1,149
Carrying amount
At 31 December 2025	-	-

4

Debtors

Current	2025 £	2024 £
Trade debtors	1,484	-
	1,484	-

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	668	745
Amounts owed to group undertakings.	26,174	30,000
Taxation and social security	4,536	1,482
	31,378	32,227

6	Parent and ultimate parent undertaking

The company's immediate parent is CT France SAS, incorporated in France.

 The ultimate parent is Cerro Del Brezo S.L, incorporated in Spain.