Infrastructure Enhancement Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08810011 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Infrastructure Enhancement Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Debtors

4

353,593

296,538

Cash at bank

60,925

47,606

414,518

344,144

CREDITORS

Amounts falling due within one year

5

305,726

237,508

NET CURRENT ASSETS

108,792

106,636

TOTAL ASSETS LESS CURRENT
LIABILITIES

108,792

106,636

CREDITORS

Amounts falling due after more than one year

6

21,775

27,548

NET ASSETS

87,017

79,088

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

86,917

78,988

SHAREHOLDERS' FUNDS

87,017

79,088

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 4 September 2026 and were signed by:

D Smith - Director

1.	STATUTORY INFORMATION

Infrastructure Enhancement Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08810011

Registered office:

271 High Street

Berkhamsted

Herts

HP4 1AA

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

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 2 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

116,309

133,897

Amounts owed by associates

233,790

160,075

Other debtors

3,494

2,566

353,593

296,538

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

5,528

Trade creditors

159,718

152,142

Amounts owed to associates

6,028

8,128

Taxation and social security

36,651

32,077

Other creditors

97,801

39,633

305,726

237,508

6.	CREDITORS MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans

21,775

27,548

7.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £227762 (2024: £160075) by businesses controlled by the director. The loans are repayable on demand and interest-free.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Smith.