Infusion Gb Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03551120 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

INFUSION GB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Barry

M Minchella

C B Stevens

SECRETARY:

P Barry

REGISTERED OFFICE:

Unit 5 The I O Centre

Hurricane Road

Gloucester Business Park

Gloucester

GL3 4AQ

REGISTERED NUMBER:

03551120 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

CURRENT ASSETS

Stocks

273,376

1,090,082

Debtors

4

1,330,918

951,621

Investments

5

203,054

225,329

Cash at bank and in hand

2,174,228

2,798,008

3,981,576

5,065,040

CREDITORS

Amounts falling due within one year

6

(1,207,895

)

(1,695,107

)

NET CURRENT ASSETS

2,773,681

3,369,933

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,773,681

3,369,933

PROVISIONS FOR LIABILITIES

8

(313,119

)

(285,051

)

NET ASSETS

2,460,562

3,084,882

CAPITAL AND RESERVES

Called up share capital

9

15,000

Retained earnings

2,445,562

3,069,882

SHAREHOLDERS' FUNDS

2,460,562

3,084,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

M Minchella - Director

C B Stevens - Director

1.	STATUTORY INFORMATION

Infusion Gb Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

No significant judgements or estimations have been used in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 71 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

934,935

752,476

Amounts owed by group undertakings

120,902

115,576

Other debtors

196,619

1,128

Prepayments and accrued income

78,462

82,441

1,330,918

951,621

5.	CURRENT ASSET INVESTMENTS

Comprised of tangible fixed assets held for sale:

Long

Plant &

Fixtures &

Computer

Total

leasehold

machinery

fittings

equipment

£

COST

At 1 May 2025

441,693

-

441,693

Additions

-

2,520

-

2,520

Disposals

-

At 30 April 2026

441,693

2,520

-

444,213

DEPRECIATION

At 1 May 2025

216,364

-

216,364

Charge for period

24,500

295

-

24,795

Eliminated on disposal

-

At 30 April 2026

240,864

295

-

241,159

NET BOOK VALUE

At 30 April 2026

200,829

2,225

-

203,054

At 30 April 2025

225,329

0

225,329

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

944,312

707,348

Amounts owed to group undertakings

60,570

Tax

-

568,276

Social security and other taxes

-

38,338

VAT

74,072

273,409

Other creditors

436

15,537

Accrued expenses

128,505

31,629

1,207,895

1,695,107

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

578,605

832,622

Between one and five years

-

416,311

578,605

1,248,933

During the year the company incurred costs under operating leases of £551,413 (2025 £582,622)

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Other provisions

313,119

285,051

Other

provisions

£

Balance at 1 May 2025

285,051

Provided during year

28,068

Balance at 30 April 2026

313,119

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

15,000

Ordinary

£1

15,000

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption, under FRS 102, not to disclose related party transactions with fellow group companies.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by Infusion GB Holdings Ltd company number 06514796, a company incorporated in the UK.