2023-09-012024-08-312024-08-31false10320994INVICTUS SA HOLDINGS 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INVICTUS SA HOLDINGS LIMITED

Registered Number
10320994
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

INVICTUS SA HOLDINGS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

CAMPION, Daniel Louis

Registered Address

Suite 2a Blackthorn House
St. Pauls Square
Birmingham
B3 1RL

Registered Number

10320994 (England and Wales)
INVICTUS SA HOLDINGS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,0001,000
Tangible assets4760865
Investments51,5001,500
3,2603,365
Current assets
Debtors41,7384,510
Current asset investments637,49937,499
Cash at bank and on hand24,48532,468
103,72274,477
Creditors amounts falling due within one year7(36,152)(42,593)
Net current assets (liabilities)67,57031,884
Total assets less current liabilities70,83035,249
Creditors amounts falling due after one year8(17,590)(28,238)
Net assets53,2407,011
Capital and reserves
Called up share capital1010
Profit and loss account53,2307,001
Shareholders' funds53,2407,011
The financial statements were approved and authorised for issue by the Director on 2 June 2025, and are signed on its behalf by:
CAMPION, Daniel Louis
Director
Registered Company No. 10320994
INVICTUS SA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 231,0001,000
At 31 August 241,0001,000
Net book value
At 31 August 241,0001,000
At 31 August 231,0001,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 September 238652,3013,166
At 31 August 248652,3013,166
Depreciation and impairment
At 01 September 23-2,3012,301
Charge for year105-105
At 31 August 241052,3012,406
Net book value
At 31 August 24760-760
At 31 August 23865-865
5.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 September 231,5001,500
At 31 August 241,5001,500
Net book value
At 31 August 241,5001,500
At 31 August 231,5001,500

Notes

1Loans to group undertakings and participating interests
6.Current asset investments
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,75329,641
Taxation and social security15,29811,852
Accrued liabilities and deferred income1,1011,100
Total36,15242,593
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,59028,238
Total17,59028,238