Infinite Computer Solutions Limited

	Page
Director's Report	1—2
Independent Auditor's Report	3—5
Profit and Loss Account	6
Statement of Comprehensive Income	7
Balance Sheet	8
Statement of Changes in Equity	9
Notes to the Financial Statements	10—14

The director presents his report and the financial statements for the year ended 31 March 2026.

Principal Activity

The company's principal activity continues to be that of software development and consultancy.

Directors

The director who held office during the year were as follows:

Mr Upinder Zutshi

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, The Zane Partnership, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

Page 1

Page 2

Infinite Computer Solutions Limited

Director's Report (continued)

For The Year Ended 31 March 2026

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the board

Mr Upinder Zutshi

Director

24 September 2026

Page 2

Page 3

Independent Auditor's Report

to the Members of

Infinite Computer Solutions Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Infinite Computer Solutions Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 14 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Page 3

Page 4

Independent Auditor's Report (continued)

to the Members of

Infinite Computer Solutions Limited

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Director's Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;
the financial statements are not in agreement with the accounting records or returns;
certain disclosures of directors' remuneration specified by law are not made;
we have not received all the information and explanations we require for our audit, or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 1—2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Page 4

Page 5

Independent Auditor's Report (continued)

to the Members of

Infinite Computer Solutions Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Enquiry of management around actual and potential litigation and claims;

Performing audit work over the risk of management override of controls, including testing of journal entries and other

adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of

business and review of accounting estimates for bias;

Reviewing financial statement disclosures and testing supporting documentation to assess compliance with applicable laws

and regulations.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities including those leading to material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error as fraud involves intentional concealment,forgery,collusion,omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Rajinder Singh Banga (Senior Statutory Auditor)

for and on behalf of The Zane Partnership , Statutory Auditor

24 September 2026

Page 5

Page 6

Infinite Computer Solutions Limited

Profit and Loss Account

For The Year Ended 31 March 2026

Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER	3	417,653	877,943
Cost of sales		(110,513 )	(272,465 )

GROSS PROFIT		307,140	605,478

Administrative expenses		(326,705 )	(586,201 )

OPERATING (LOSS)/PROFIT		(19,565 )	19,277
Other interest receivable and similar income	7	89	1,792
Interest payable and similar charges	8	(1,397 )	(1,847 )

(LOSS)/PROFIT BEFORE TAXATION		(20,873 )	19,222
Tax on (Loss)/profit		-	6,591

(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR		(20,873 )	25,813

The notes on pages 10 to 14 form part of these financial statements.

Page 6

Page 7

Infinite Computer Solutions Limited

Statement of Comprehensive Income

For The Year Ended 31 March 2026

Statement of Comprehensive Income

	2026	2025
	£	£
LOSS FOR THE FINANCIAL YEAR	(20,873 )	25,813
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	(20,873)	25,813

Page 7

Page 8

Infinite Computer Solutions Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 05042493

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	9		2,805		2,463

			2,805		2,463
CURRENT ASSETS
Debtors	10	565,293		448,860
Cash at bank and in hand		244,991		397,587

		810,284		846,447
Creditors: Amounts Falling Due Within One Year	11	(26,307 )		(41,255 )

NET CURRENT ASSETS (LIABILITIES)			783,977		805,192

TOTAL ASSETS LESS CURRENT LIABILITIES			786,782		807,655

NET ASSETS			786,782		807,655

CAPITAL AND RESERVES
Called up share capital	12		496,842		496,842
Profit and Loss Account			289,940		310,813

SHAREHOLDERS' FUNDS			786,782		807,655

On behalf of the board

Mr Upinder Zutshi

Director

24 September 2026

The notes on pages 10 to 14 form part of these financial statements.

Page 8

Page 9

Infinite Computer Solutions Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	496,842	285,000	781,842
Profit for the year and total comprehensive income	-	25,813	25,813

As at 31 March 2025 and 1 April 2025	496,842	310,813	807,655


Loss for the year and total comprehensive income	-	(20,873 )	(20,873)

As at 31 March 2026	496,842	289,940	786,782

Page 9

Page 10

Infinite Computer Solutions Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Infinite Computer Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05042493 . The registered office is 26 Station Road, Watford, Herts, WD17 1JU.

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 "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:

Plant & Machinery

25% reducing balance basis

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. 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.

Page 10

Page 11

Infinite Computer Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Turnover

Sale of goods

Rendering of services

Page 11

Page 12

Infinite Computer Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	1,750	1,750


Other Services
Taxation compliance service	2,400	2,400

5. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2026	2025
	£	£
Wages and salaries	269,042	469,665
Social security costs	33,750	50,830
Other pension costs	-	35,747

	302,792	556,242

6. Average Number of Employees

3Average number of employees, including directors, during the year was: 3 (2025: 2)

7. Interest Receivable and Similar Income

	2026	2025
	£	£
Bank interest receivable	89	1,792

8. Interest Payable and Similar Charges

	2026	2025
	£	£
Bank loans and overdrafts	1,397	1,847

Page 12

Page 13

Infinite Computer Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	5,049
Additions	975

As at 31 March 2026	6,024

Depreciation
As at 1 April 2025	2,586
Provided during the period	633

As at 31 March 2026	3,219

Net Book Value
As at 31 March 2026	2,805

As at 1 April 2025	2,463

10. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,350	445,288
Other debtors	8,699	3,572

	59,049	448,860
Due after more than one year
Amounts owed by participating interests	506,244	-

	565,293	448,860

11. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(519 )	30,064
Corporation tax	-	3,751
Taxation and social security	3,346	2,840
Accruals and deferred income	23,480	4,600

	26,307	41,255

Page 13

Page 14

Infinite Computer Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
496,842 Ordinary Shares of £ 1.000 each	496,842	496,842

13. Controlling Parties

The ultimate parent undertaking is Infinite Computer Soltions (India) Limited. Its registered office is 157 EPIP Zone Phase 2 Kundalahalli Whitefield Bengaluru 56066 India .

Copies of the group accounts may be obtained from the company's registered office.

14. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

Page 14