Invedu Ltd - Filleted accounts

Registered number

10742375

Invedu Ltd

Unaudited Filleted Accounts

30 April 2025

Invedu Ltd
Registered number:		10742375
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		595,000			502,689

Current assets
Debtors	4	464			435
Cash at bank and in hand		12,323			1,085
		12,787			1,520

Creditors: amounts falling due within one year	5	(456,483)			(463,305)

Net current liabilities			(443,696)			(461,785)

Total assets less current liabilities			151,304			40,904


Provisions for liabilities			(17,539)			-


Net assets			133,765			40,904

Capital and reserves
Called up share capital			10			10
Profit and loss account - non-distributable	6		74,772			-
Profit and loss account - distributable			58,983			40,894

Shareholders' funds			133,765			40,904

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Zhang
Director
Approved by the board on 13 January 2026

Invedu Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the value of rental income receivable in respect of the company's investment properties.

	Investment Properties
	The company's investment properties are initially recorded at cost, which includes the purchase price and any directly attributable expenditure. Investment properties are re-valued regularly to ensure that their carrying value in the accounts does not differ materially from their fair value at the balance sheet date. Changes in the fair value of the investment properties as a result of a revaluation are recognised in the profit and loss account and accumulated in the non-distributable profit and loss account reserve within capital and reserves.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 May 2024			502,689
	Surplus on revaluation			92,311
	At 30 April 2025			595,000

	Depreciation
	At 30 April 2025			-

	Net book value
	At 30 April 2025			595,000
	At 30 April 2024			502,689

	The company's investment properties were professionally valued at £595,000 in April 2025, on a market value basis. The directors consider these valuations to be representative of the fair values of the company's investment properties as at 30 April 2025.


4	Debtors	2025		2024
£			£

	Other debtors	464		435


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	4,478		3,888
	Other creditors	452,005		459,417
		456,483		463,305


6	Profit and loss account - non-distributable	2025		2024
£			£

	Gain on revaluation of investment properties	92,311		-
	Deferred taxation arising on the revaluation of investment properties	(17,539)		-

	At 30 April 2025	74,772		-


7	Related party transactions

	Included within creditors: amounts falling due within one year are loans from the directors totalling £450,463 (2024 - £458,228). The loans are interest free and repayable on demand.


8	Other information

	Invedu Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	139 Reedley Road
	Bristol
	BS9 1BG