Infrarec Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Infrarec Ltd for the period 1 April 2025 to 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Infrarec Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Infrarec Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Infrarec Ltd and state those matters that we have agreed to state to the director of Infrarec Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infrarec Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Infrarec Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Infrarec Ltd . You consider that Infrarec Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Infrarec Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15/09/2026

Elsburys Accountants ACCA

Suite 2, 1 Kings Road

Crowthorne

Berkshire

RG45 7BF

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Infrarec Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 14068254

		31 December 2025		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,975		8,946

			8,975		8,946
CURRENT ASSETS
Debtors	5	103,464		352,507
Cash at bank and in hand		164,323		169,357

		267,787		521,864
Creditors: Amounts Falling Due Within One Year	6	(170,428 )		(244,824 )

NET CURRENT ASSETS (LIABILITIES)			97,359		277,040

TOTAL ASSETS LESS CURRENT LIABILITIES			106,334		285,986

NET ASSETS			106,334		285,986

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			106,324		285,976

SHAREHOLDERS' FUNDS			106,334		285,986

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Ryan

Director

15/09/2026

The notes on pages 3 to 5 form part of these financial statements.

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Infrarec Ltd

Notes to the Financial Statements

For the Period 1 April 2025 to 31 December 2025

Notes to the Financial Statements

1. General Information

Infrarec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14068254 . The registered office is Office 1:03, 68 King William Street, London, Greater London, EC4N 7HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Infrarec Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the period was: 15 (2025: 12)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	794	12,901	13,695
Additions	-	3,040	3,040

As at 31 December 2025	794	15,941	16,735

Depreciation
As at 1 April 2025	378	4,371	4,749
Provided during the period	149	2,862	3,011

As at 31 December 2025	527	7,233	7,760

Net Book Value
As at 31 December 2025	267	8,708	8,975

As at 1 April 2025	416	8,530	8,946

5. Debtors

	31 December 2025	31 March 2025
	£	£
Due within one year
Trade debtors	10,392	302,879
Other debtors	93,072	49,628

	103,464	352,507

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 March 2025
	£	£
Trade creditors	16,249	14,747
Other creditors	45,902	135,685
Taxation and social security	108,277	94,392

	170,428	244,824

7. Share Capital

	31 December 2025	31 March 2025
	£	£
Allotted, Called up and fully paid	10	10

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Infrarec Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr James Ryan	(13,765 )	(188 )	13,953	-	-

The above loan is unsecured, interest free and repayable on demand.

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