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REGISTERED NUMBER: 10487237 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Invictus Mechanical Limited

Invictus Mechanical Limited (Registered number: 10487237)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Invictus Mechanical Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: S T Skuse
Mrs M Skuse





REGISTERED OFFICE: 1 Woodside Road
Downend
Bristol
BS16 2SN





REGISTERED NUMBER: 10487237 (England and Wales)





ACCOUNTANTS: Obsidian Accountancy Limited
Suite 9 Corum Two
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

Invictus Mechanical Limited (Registered number: 10487237)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,650 8,928

CURRENT ASSETS
Debtors 5 54,610 75,812
Cash at bank 104,070 79,098
158,680 154,910
CREDITORS
Amounts falling due within one year 6 168,319 157,072
NET CURRENT LIABILITIES (9,639 ) (2,162 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,011

6,766

CREDITORS
Amounts falling due after more than
one year

7

14,052

1,874
NET ASSETS 959 4,892

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 859 4,792
SHAREHOLDERS' FUNDS 959 4,892

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

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

Invictus Mechanical Limited (Registered number: 10487237)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2024 and were signed on its behalf by:





S T Skuse - Director


Invictus Mechanical Limited (Registered number: 10487237)

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

1. STATUTORY INFORMATION

Invictus Mechanical 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on cost

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.

Invictus Mechanical Limited (Registered number: 10487237)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 6 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 34,166
Additions 28,645
Disposals (16,171 )
At 30 November 2023 46,640
DEPRECIATION
At 1 December 2022 25,238
Charge for year 9,622
Eliminated on disposal (12,870 )
At 30 November 2023 21,990
NET BOOK VALUE
At 30 November 2023 24,650
At 30 November 2022 8,928

Invictus Mechanical Limited (Registered number: 10487237)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022 7,500
Additions 23,927
Disposals (7,500 )
At 30 November 2023 23,927
DEPRECIATION
At 1 December 2022 6,404
Charge for year 5,982
Eliminated on disposal (6,404 )
At 30 November 2023 5,982
NET BOOK VALUE
At 30 November 2023 17,945
At 30 November 2022 1,096

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 49,955 71,374
Other debtors 4,655 4,438
54,610 75,812

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 3,551 658
Trade creditors 58,472 54,910
Taxation and social security 31,328 30,971
Other creditors 74,968 70,533
168,319 157,072

Invictus Mechanical Limited (Registered number: 10487237)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 14,052 1,874

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Hire purchase contracts 17,603 2,532