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REGISTERED NUMBER: 14652498 (England and Wales)











INVICTA INTERNATIONAL INVESTMENTS
LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






INVICTA INTERNATIONAL INVESTMENTS
LIMITED (REGISTERED NUMBER: 14652498)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


INVICTA INTERNATIONAL INVESTMENTS
LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: C Barnard
Mrs N Rajmohamed





REGISTERED OFFICE: Kmp House Hanworth Lane Business Park
Hanworth Lane
Chertsey
Surrey
KT16 9JX





REGISTERED NUMBER: 14652498 (England and Wales)





AUDITORS: Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

INVICTA INTERNATIONAL INVESTMENTS
LIMITED (REGISTERED NUMBER: 14652498)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 17,865,645 17,865,645

CURRENT ASSETS
Debtors 5 3,685,923 10
Cash at bank 217,053 -
3,902,976 10
CREDITORS
Amounts falling due within one year 6 196,381 17,865,645
NET CURRENT ASSETS/(LIABILITIES) 3,706,595 (17,865,635 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,572,240

10

CAPITAL AND RESERVES
Called up share capital 20,792,759 10
Retained earnings 779,481 -
21,572,240 10

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 Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by:





C Barnard - Director


INVICTA INTERNATIONAL INVESTMENTS
LIMITED (REGISTERED NUMBER: 14652498)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Invicta International Investments 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.

Going concern
The directors have prepared the financial statements on a going concern basis. The directors have reviewed the post year-end financial information available at the time of approving these financial statements, giving consideration to the ongoing war in Ukraine and other global economic factors, and have concluded that it is appropriate for the financial statements to be prepared on a going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about Invicta International Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Invicta Holdings Limited, 3 Droste Crescent, Droste Park, Johannesburg, South Africa.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any impairment losses.

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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

INVICTA INTERNATIONAL INVESTMENTS
LIMITED (REGISTERED NUMBER: 14652498)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 17,865,645
NET BOOK VALUE
At 31 March 2024 17,865,645
At 31 March 2023 17,865,645

On 31 March 2023, as part of a group restructure, the company acquired 100% of the share capital in Euro Driveshafts Limited.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 3,685,913 -
Other debtors 10 10
3,685,923 10

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 791 17,865,645
Taxation and social security 192,841 -
Other creditors 2,749 -
196,381 17,865,645

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Ricky Hutson BSc ACA FCCA (Senior Statutory Auditor)
for and on behalf of Berringers LLP

8. CONTROLLING PARTY

Invicta Holdings Limited is the parent company of the smallest group for which consolidated accounts are prepared. Invicta Holdings Limited is incorporated in South Africa. The registered office of Invicta Holdings Limited is 3 Droste Crescent, Droste Park, Johannesburg, South Africa.