REGISTERED NUMBER: 14720543 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

LONDON INFUSIONS CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Barry

M Minchella

C B Stevens

REGISTERED OFFICE:

Unit 5 The I O Centre

Hurricane Road

Gloucester Business Park

Gloucester

GL3 4AQ

REGISTERED NUMBER:

14720543 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Intangible assets

4

60,818

81,091

Tangible assets

5

3,868

5,801

64,686

86,892

CURRENT ASSETS

Debtors

6

100

100

CREDITORS

Amounts falling due within one year

7

(120,902

)

(115,576

)

NET CURRENT LIABILITIES

(120,802

)

(115,476

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(56,116

)

(28,584

)

PROVISIONS FOR LIABILITIES

8

(730

)

(1,100

)

NET LIABILITIES

(56,846

)

(29,684

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(56,946

)

(29,784

)

SHAREHOLDERS' FUNDS

(56,846

)

(29,684

)

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 Statement 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

London Infusions Co 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Branding and design are being amortised evenly over their estimated useful life of five years.

Website are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 4 years

Computer equipment

-

Straight line over 4 years

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.

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.

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 NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Branding

and

design

Website

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

81,110

20,254

101,364

AMORTISATION

At 1 May 2025

16,222

4,051

20,273

Amortisation for year

16,222

4,051

20,273

At 30 April 2026

32,444

8,102

40,546

NET BOOK VALUE

At 30 April 2026

48,666

12,152

60,818

At 30 April 2025

64,888

16,203

81,091

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

5,774

1,960

7,734

DEPRECIATION

At 1 May 2025

1,443

490

1,933

Charge for year

1,443

490

1,933

At 30 April 2026

2,886

980

3,866

NET BOOK VALUE

At 30 April 2026

2,888

980

3,868

At 30 April 2025

4,331

1,470

5,801

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

100

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

120,902

115,576

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

730

1,100

Deferred

tax

£

Balance at 1 May 2025

1,100

Utilised during year

(370

)

Balance at 30 April 2026

730

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of 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.