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REGISTERED NUMBER: 04531931 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Invicta IT Ltd

Invicta IT Ltd (Registered number: 04531931)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Invicta IT Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTOR: M J W Jacobs





SECRETARY: M J W Jacobs





REGISTERED OFFICE: Wilson House
23 London End
Beaconsfield
Buckinghamshire
HP9 2HN





REGISTERED NUMBER: 04531931 (England and Wales)





ACCOUNTANTS: Lomas and Company Accountants Limited
Bridge House
12 Market Street
Glossop
Derbyshire
SK13 8AR

Invicta IT Ltd (Registered number: 04531931)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,755 12,785
Investments 5 236,340 236,340
251,095 249,125

CURRENT ASSETS
Stocks 122,057 122,057
Debtors 6 1,687,899 1,566,654
Cash at bank 48 1,930
1,810,004 1,690,641
CREDITORS
Amounts falling due within one year 7 1,453,819 992,270
NET CURRENT ASSETS 356,185 698,371
TOTAL ASSETS LESS CURRENT
LIABILITIES

607,280

947,496

CREDITORS
Amounts falling due after more than one
year

8

(267,192

)

(390,844

)

PROVISIONS FOR LIABILITIES - (6,518 )
NET ASSETS 340,088 550,134

CAPITAL AND RESERVES
Called up share capital 105,264 105,264
Retained earnings 9 234,824 444,870
SHAREHOLDERS' FUNDS 340,088 550,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

Invicta IT Ltd (Registered number: 04531931)

Balance Sheet - continued
30 September 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 August 2024 and were signed by:





M J W Jacobs - Director


Invicta IT Ltd (Registered number: 04531931)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Invicta IT Ltd 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.

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.

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 - 20% on reducing balance
Fixtures and fittings - 20% on cost
Computer equipment - 33% on reducing balance

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 Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 6 ) .

Invicta IT Ltd (Registered number: 04531931)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2022 5,180 26,814 64,641 96,635
Additions 6,000 - - 6,000
At 30 September 2023 11,180 26,814 64,641 102,635
DEPRECIATION
At 1 October 2022 1,036 26,814 56,000 83,850
Charge for year 1,179 - 2,851 4,030
At 30 September 2023 2,215 26,814 58,851 87,880
NET BOOK VALUE
At 30 September 2023 8,965 - 5,790 14,755
At 30 September 2022 4,144 - 8,641 12,785

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 October 2022
and 30 September 2023 236,340
NET BOOK VALUE
At 30 September 2023 236,340
At 30 September 2022 236,340

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 430,263 358,291
Other debtors 1,257,636 1,208,363
1,687,899 1,566,654

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 83,812 60,618
Trade creditors 667,344 470,410
Taxation and social security 238,441 319,974
Other creditors 464,222 141,268
1,453,819 992,270

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 83,333 133,333
Other creditors 183,859 257,511
267,192 390,844

Invicta IT Ltd (Registered number: 04531931)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. RESERVES
Retained
earnings
£   

At 1 October 2022 444,870
Deficit for the year (203,485 )
Dividends (6,561 )
At 30 September 2023 234,824