Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30Construction of commercial buildings and domectic buildingsfalsetruefalse2023-01-21The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2false 14608604 2023-01-20 14608604 2023-01-21 2024-06-30 14608604 2022-01-21 2023-01-20 14608604 2024-06-30 14608604 c:Director1 2023-01-21 2024-06-30 14608604 d:PlantMachinery 2023-01-21 2024-06-30 14608604 d:PlantMachinery 2024-06-30 14608604 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-21 2024-06-30 14608604 d:OfficeEquipment 2023-01-21 2024-06-30 14608604 d:OfficeEquipment 2024-06-30 14608604 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-21 2024-06-30 14608604 d:OwnedOrFreeholdAssets 2023-01-21 2024-06-30 14608604 d:CurrentFinancialInstruments 2024-06-30 14608604 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14608604 d:ShareCapital 2023-01-21 2024-06-30 14608604 d:ShareCapital 2024-06-30 14608604 d:RetainedEarningsAccumulatedLosses 2023-01-21 2024-06-30 14608604 d:RetainedEarningsAccumulatedLosses 2024-06-30 14608604 c:FRS102 2023-01-21 2024-06-30 14608604 c:AuditExempt-NoAccountantsReport 2023-01-21 2024-06-30 14608604 c:FullAccounts 2023-01-21 2024-06-30 14608604 c:PrivateLimitedCompanyLtd 2023-01-21 2024-06-30 14608604 e:PoundSterling 2023-01-21 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14608604









INVITA CONSTRUCTION LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
INVITA CONSTRUCTION LTD
REGISTERED NUMBER: 14608604

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
790

Current assets
  

Debtors: amounts falling due within one year
 5 
19,601

Cash at bank and in hand
  
54,912

  
74,513

Creditors: amounts falling due within one year
 6 
(39,424)

Net current assets
  
 
 
35,089

Total assets less current liabilities
  
35,879

  

Net assets
  
35,879


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
35,878

  
35,879

Page 1

 
INVITA CONSTRUCTION LTD
REGISTERED NUMBER: 14608604
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2024.




J E Grech
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
INVITA CONSTRUCTION LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
35,878
35,878

Shares issued during the period
1
-
1


At 30 June 2024
1
35,878
35,879

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
INVITA CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Invita Construction Limited (the "Company") is a private company limited by shares and incorporated in England and Wales.The address of it's registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA.
The principal activity of the company during the year continued to be that of activities of construction of commericials and domestic buildings.
The Company was incorporated on 21 January 2023 and therefore these accounts represent the period from this date to 30 June 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
INVITA CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
5 years straight line
Office equipment
-
5 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

Page 5

 
INVITA CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. 

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost


Additions
713
237
950



At 30 June 2024

713
237
950



Depreciation


Charge for the period on owned assets
47
113
160



At 30 June 2024

47
113
160



Net book value



At 30 June 2024
666
124
790

Page 6

 
INVITA CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

5.


Debtors

2024
£


Trade debtors
2,521

Prepayments and accrued income
17,080

19,601



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
564

Corporation tax
8,872

Other taxation and social security
8,658

Other creditors
17,080

Accruals and deferred income
4,250

39,424



7.


Controlling party

The ultimate controlling party is J E Grech, director and shareholder of the company.
 
Page 7