Registration number: 07899060

Invigorate Communications Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Invigorate Communications Ltd

Company Information

Directors

K Butler J E Butler-Parr J D Butler-Parr

Registered office

11 Preston Lane Bilton Hull HU11 4DE

Invigorate Communications Ltd

(Registration number: 07899060)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	19,534	30,776
Current assets
Debtors	7	16,439	1,298
Cash at bank and in hand		140,404	238,115
		156,843	239,413
Creditors: Amounts falling due within one year	8	(27,902)	(14,576)
Net current assets		128,941	224,837
Total assets less current liabilities		148,475	255,613
Provisions for liabilities		-	(3,465)
Net assets		148,475	252,148
Capital and reserves
Called up share capital		3	3
Retained earnings		148,472	252,145
Shareholders' funds		148,475	252,148

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2025 and signed on its behalf by:
 

Invigorate Communications Ltd

(Registration number: 07899060)
Balance Sheet as at 31 January 2025

......................................... K Butler Director

......................................... J E Butler-Parr Director

......................................... J D Butler-Parr Director

Invigorate Communications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 07899060.

The address of its registered office is:
11 Preston Lane
Bilton
Hull
HU11 4DE

These financial statements were authorised for issue by the Board on 17 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 (including Section 1A) - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of PR & Public Affairs consultancy services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Invigorate Communications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment, fixtures and fittings	20% on cost
Motor vehicles	20% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line over 5 years - Goodwill has been fully amortised

Invigorate Communications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services sold in the ordinary course of business.

Trade debtors are recognised initially at the transaction price less any bad debts. A provision for the bad debts of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 3).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	13,473	13,379

Invigorate Communications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2024	10,000	10,000
At 31 January 2025	10,000	10,000
Amortisation
At 1 February 2024	10,000	10,000
At 31 January 2025	10,000	10,000
Carrying amount
At 31 January 2025	-	-

6	Tangible assets

	Equipment, fixtures and fittings  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	16,401	53,916	70,317
Additions	2,231	-	2,231
At 31 January 2025	18,632	53,916	72,548
Depreciation
At 1 February 2024	10,786	28,755	39,541
Charge for the year	2,690	10,783	13,473
At 31 January 2025	13,476	39,538	53,014
Carrying amount
At 31 January 2025	5,156	14,378	19,534
At 31 January 2024	5,615	25,161	30,776

7

Debtors

	2025 £	2024 £
Trade debtors	8,850	-
Other debtors	7,589	1,298
	16,439	1,298

Invigorate Communications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	13,620	5,023
Trade creditors		929	331
Taxation and social security		11,719	7,633
Accruals and deferred income		1,634	1,589
		27,902	14,576

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	13,620	5,023

Other borrowings relate to an unsecured directors loan account.

10	Related party transactions

Transactions with Directors

Other transactions with directors

At the year end, the company owed the directors £13,620 (2024: £3,726). This amount is unsecured, interest free and repayable on demand.