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REGISTERED NUMBER: 07211068 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Inca Consulting Limited

Inca Consulting Limited (Registered number: 07211068)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Inca Consulting Limited (Registered number: 07211068)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 7,350 |  | 3,160 |  |

Investments | 7 | 237,595 |  | 237,595 |  |

244,945 |  | 240,755 |  |

CURRENT ASSETS

Debtors | 8 | 37 |  | 35,219 |  |

Cash at bank | 128,931 |  | 168,337 |  |

128,968 |  | 203,556 |  |

CREDITORS

Amounts falling due within one year | 9 | 43,913 |  | 48,753 |  |

NET CURRENT ASSETS | 85,055 |  | 154,803 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 330,000 |  | 395,558 |  |

CREDITORS

Amounts falling due after more than one year | 10 | 6,750 |  | 15,750 |  |

NET ASSETS | 323,250 |  | 379,808 |  |

Inca Consulting Limited (Registered number: 07211068)

Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 11 | 39,345 |  | 39,345 |  |

Retained earnings | 11 | 283,805 |  | 340,363 |  |

SHAREHOLDERS' FUNDS | 323,250 |  | 379,808 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

Mr R A Cain - Director

Inca Consulting Limited (Registered number: 07211068)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Inca Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07211068

| Registered office: | 22 Delaford Street

| Fulham

| London

| SW6 7LT

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, 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 when specific criteria have been met for each of the company's activities as follows:

| Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

Inca Consulting Limited (Registered number: 07211068)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| 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 balance sheet 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 10,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

Inca Consulting Limited (Registered number: 07211068)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 9,957 |  | 15,881 |  | 25,838 |  |

| Additions | 5,100 |  | 541 |  | 5,641 |  |

| At 30 September 2025 | 15,057 |  | 16,422 |  | 31,479 |  |

| DEPRECIATION

| At 1 October 2024 | 8,714 |  | 13,964 |  | 22,678 |  |

| Charge for year | 773 |  | 678 |  | 1,451 |  |

| At 30 September 2025 | 9,487 |  | 14,642 |  | 24,129 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,570 |  | 1,780 |  | 7,350 |  |

| At 30 September 2024 | 1,243 |  | 1,917 |  | 3,160 |  |

7. | FIXED ASSET INVESTMENTS

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024

| and 30 September 2025 | 214,345 |  | 23,250 |  | 237,595 |  |

| NET BOOK VALUE

| At 30 September 2025 | 214,345 |  | 23,250 |  | 237,595 |  |

| At 30 September 2024 | 214,345 |  | 23,250 |  | 237,595 |  |

Inca Consulting Limited (Registered number: 07211068)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 September 2025 is represented by:

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2016 | 53,182 |  | 6,600 |  | 59,782 |  |

| Valuation in 2017 | 10,855 |  | 10,250 |  | 21,105 |  |

| Valuation in 2018 | 1,175 |  | - |  | 1,175 |  |

| Valuation in 2019 | 53,033 |  | 6,400 |  | 59,433 |  |

| Valuation in 2020 | (16,731 | ) | - |  | (16,731 | ) |

| Valuation in 2021 | 45,000 |  | - |  | 45,000 |  |

| Valuation in 2022 | 37,831 |  | - |  | 37,831 |  |

| Valuation in 2023 | (50,000 | ) | - |  | (50,000 | ) |

| Valuation in 2024 | 80,000 |  | - |  | 80,000 |  |

214,345 |  | 23,250 |  | 237,595 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 37 |  | 35,219 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | - |  | 250 |  |

| Tax | 11,526 |  | 35,862 |  |

| VAT | 20,062 |  | 7,633 |  |

| Other creditors | (820 | ) | 306 |  |

| Company credit card | 2,469 |  | 3,473 |  |

| Directors' current accounts | 10,676 |  | 1,229 |  |

43,913 |  | 48,753 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans - 2-5 years | 6,750 |  | 15,750 |  |

Inca Consulting Limited (Registered number: 07211068)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 340,363 |  | 39,345 |  | 379,708 |  |

| Profit for the year | 33,442 |  | 33,442 |  |

| Dividends | (90,000 | ) | (90,000 | ) |

| At 30 September 2025 | 283,805 |  | 39,345 |  | 323,150 |  |