REGISTERED NUMBER: 07211068 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Inca Consulting Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

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

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

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

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

-

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

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

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