INFRASTRUCTURE PLANNING CONSULTANTS LTD

Registered number

09896342

Unaudited Accounts

31 December 2025

INFRASTRUCTURE PLANNING CONSULTANTS LTD
Registered number:		09896342
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		15,857			16,473

Current assets
Debtors	4	198,545			156,617

Creditors: amounts falling due within one year	5	(141,205)			(105,769)

Net current assets			57,340			50,848

Total assets less current liabilities			73,197			67,321

Creditors: amounts falling due after more than one year	6		(13,333)			-

Provisions for liabilities			(3,964)			(4,118)


Net assets			55,900			63,203

Capital and reserves
Called up share capital			1			1
Profit and loss account			55,899			63,202

Shareholder's funds			55,900			63,203

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




TIM SNELL
Director
Approved by the board on 10 July 2026

INFRASTRUCTURE PLANNING CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leasing
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Fixtures, fittings & equipment
£
	Cost
	At 1 January 2025				31,809
	Additions				4,670
	At 31 December 2025				36,479

	Depreciation
	At 1 January 2025				15,336
	Charge for the year				5,286
	At 31 December 2025				20,622

	Net book value
	At 31 December 2025				15,857
	At 31 December 2024				16,473


4	Debtors		2025		2024
£				£

	Trade debtors		40,989		30,248
	Other debtors		157,556		126,369
			198,545		156,617


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		41,512		34,070
	Trade creditors		16,969		13,930
	Taxation and social security costs		82,724		57,769
			141,205		105,769


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		13,333		-


7	Other financial commitments		2025		2024
£				£

	Total future minimum payments under non-cancellable operating leases		83,333		108,333


8	Other information

	INFRASTRUCTURE PLANNING CONSULTANTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	1 Duchess Street
	Ground Floor, Suite 1
	London
	W1W 6AN


9	Loan to director

	During the year a loan of £157,556 was made to the company's sole director. The loan is interest free and unsecured.