Registration number: 04363170

Invicta Energy Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	287	1,210
Current assets
Debtors	6	29,769	-
Cash at bank and in hand		36,145	33,553
		65,914	33,553
Creditors: Amounts falling due within one year	7	(14,105)	(24,415)
Net current assets		51,809	9,138
Total assets less current liabilities		52,096	10,348
Provisions for liabilities		(72)	(302)
Net assets		52,024	10,046
Capital and reserves
Called up share capital		100	100
Retained earnings		51,924	9,946
Shareholders' funds		52,024	10,046

For the financial year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Invicta Energy Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Invicta Energy Limited

Statement of Financial Position as at 31 March 2025

Approved and authorised by the Board on 24 December 2025 and signed on its behalf by:
 

.........................................

Mrs SE Child

Director

.........................................

Mr TJ Child

Director

Company registration number: 04363170

Invicta Energy Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of consultancy to the oil industry.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 March 2025 and had net assets of £52,024 at that date, including cash at bank of £36,145.

Having made enquiries the directors have reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future. Accordingly, the directors continue to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company's activities. Turnover is shown net value added tax, returns, rebates and discounts.

The company recognises revenue in the period in which the consultancy services are provided, based upon the stage of completion of services.

Invicta Energy Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

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.

Invicta Energy Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

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 during the year was 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	923	604

5	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 April 2024	3,221	3,221
Disposals	(391)	(391)
At 31 March 2025	2,830	2,830
Depreciation
At 1 April 2024	2,011	2,011
Charge for the year	923	923
Eliminated on disposal	(391)	(391)
At 31 March 2025	2,543	2,543
Carrying amount
At 31 March 2025	287	287
At 31 March 2024	1,210	1,210

6

Debtors

	2025 £	2024 £
Other debtors	29,769	-
	29,769	-

Invicta Energy Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	172	224
Taxation and social security	997	1,298
Other creditors	12,936	22,893
	14,105	24,415

8	Transactions with Directors

At 31 March 2025 an amount of £29,767 (2024 - £Nil) was due from the directors. Advances of £131,516 and repayments of £102,371 were made in the year. Interest of £622 (2024 - £Nil) has been charged at 2.25% per annum and there are no set repayment terms in place.

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