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REGISTERED NUMBER: 07826301 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

INCUPIA LTD

INCUPIA LTD (REGISTERED NUMBER: 07826301)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


INCUPIA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr P D Smith





SECRETARY: Mr C P Kendall





REGISTERED OFFICE: Unit 14
Thrales End Farm
Thrales End Lane
Harpenden
Hertfordshire
AL5 3NS





REGISTERED NUMBER: 07826301 (England and Wales)





ACCOUNTANTS: EA
Chartered Accountants
869 High Road
London
N12 8QA

INCUPIA LTD (REGISTERED NUMBER: 07826301)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,479 4,224

CURRENT ASSETS
Stocks 5,548 3,548
Debtors 5 7,669 6,376
13,217 9,924
CREDITORS
Amounts falling due within one year 6 40,903 31,393
NET CURRENT LIABILITIES (27,686 ) (21,469 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,207

)

(17,245

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (23,307 ) (17,345 )
SHAREHOLDERS' FUNDS (23,207 ) (17,245 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 director and authorised for issue on 20 March 2025 and were signed by:





Mr P D Smith - Director


INCUPIA LTD (REGISTERED NUMBER: 07826301)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Incupia 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.

The financial statements have been prepared on a going concern basis since the director is satisfied that the company will have adequate resources to meet its expected liabilities to third parties as they fall due for the foreseeable future.

Turnover
Turnover represents net invoiced sales of goods and provision of services, excluding value added tax.

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 cost
Computer equipment - 20% on cost

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 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 statement of financial position date.

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 2 (2023 - 2 ) .

INCUPIA LTD (REGISTERED NUMBER: 07826301)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2023 6,688 6,478 13,166
Additions - 2,300 2,300
At 30 September 2024 6,688 8,778 15,466
DEPRECIATION
At 1 October 2023 4,688 4,254 8,942
Charge for year 500 1,545 2,045
At 30 September 2024 5,188 5,799 10,987
NET BOOK VALUE
At 30 September 2024 1,500 2,979 4,479
At 30 September 2023 2,000 2,224 4,224

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,182 4,035
Other debtors 2,487 2,341
7,669 6,376

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,697 1,827
Trade creditors 9,101 5,423
Taxation and social security 2,688 852
Other creditors 25,417 23,291
40,903 31,393

7. RELATED PARTY DISCLOSURES

Included in creditors, amount falling due within an year, is an interest free amount of £23,774 (2023: £21,874) owed to director of the company.