0 2 Invexis Ltd 11933589 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is 68100, 68209 Digita Accounts Production Advanced 6.30.9574.0 true false 11933589 2024-05-01 2025-04-30 11933589 2025-04-30 11933589 core:RetainedEarningsAccumulatedLosses 2025-04-30 11933589 core:RevaluationReserve 2025-04-30 11933589 core:ShareCapital 2025-04-30 11933589 core:CurrentFinancialInstruments 2025-04-30 11933589 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 11933589 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 11933589 core:FurnitureFittingsToolsEquipment 2025-04-30 11933589 bus:SmallEntities 2024-05-01 2025-04-30 11933589 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 11933589 bus:FilletedAccounts 2024-05-01 2025-04-30 11933589 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11933589 bus:RegisteredOffice 2024-05-01 2025-04-30 11933589 bus:Director1 2024-05-01 2025-04-30 11933589 bus:Director2 2024-05-01 2025-04-30 11933589 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11933589 bus:Agent1 2024-05-01 2025-04-30 11933589 core:OfficeEquipment 2024-05-01 2025-04-30 11933589 countries:EnglandWales 2024-05-01 2025-04-30 11933589 2024-04-30 11933589 core:CostValuation 2024-04-30 11933589 core:FurnitureFittingsToolsEquipment 2024-04-30 11933589 2023-05-01 2024-04-30 11933589 2024-04-30 11933589 core:RetainedEarningsAccumulatedLosses 2024-04-30 11933589 core:RevaluationReserve 2024-04-30 11933589 core:ShareCapital 2024-04-30 11933589 core:CurrentFinancialInstruments 2024-04-30 11933589 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 11933589 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 xbrli:pure iso4217:GBP

Registration number: 11933589

Invexis Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Invexis Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Invexis Ltd

Company Information

Directors | Mr Markus Zeller Ms Aurelija Zeller

Registered office | 11 Moor Place Windlesham Surrey GU20 6JS

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Invexis Ltd

(Registration number: 11933589)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 5 | 610,000 | 610,000
Investments | 6 | 57,576 | 57,576
|  | 667,576 | 667,576
Current assets |  |  |
Debtors | 7 | 64,835 | 65,532
Cash at bank and in hand |  | 7,590 | 2,707
|  | 72,425 | 68,239
Creditors: Amounts falling due within one year | 8 | (1,109) | (865)
Net current assets |  | 71,316 | 67,374
Total assets less current liabilities |  | 738,892 | 734,950
Creditors: Amounts falling due after more than one year | 8 | (519,255) | (517,144)
Provisions for liabilities |  | (44,835) | (44,835)
Net assets |  | 174,802 | 172,971
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | 191,139 | 191,139
Retained earnings |  | (16,437) | (18,268)
Shareholders' funds |  | 174,802 | 172,971

For the financial year ending 30 April 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 2 January 2026 and signed on its behalf by:

Invexis Ltd

(Registration number: 11933589)
Balance Sheet as at 30 April 2025 (continued)

......................................... Mr Markus Zeller Director

Invexis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
11 Moor Place
Windlesham
Surrey
GU20 6JS

These financial statements were authorised for issue by the Board on 2 January 2026.

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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% Straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Invexis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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 merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment 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.

Invexis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 1,356 | 1,356
At 30 April 2025 | 1,356 | 1,356
Depreciation
At 1 May 2024 | 1,356 | 1,356
At 30 April 2025 | 1,356 | 1,356
Carrying amount
At 30 April 2025 | - | -

5 | Investment properties

| 2025 £
At 1 May | 610,000
At 30 April | 610,000

The fair value of the properties at 30th April 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £610,000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 57,576 | 57,576

Invexis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

6 | Investments (continued)

Subsidiaries | £
Cost or valuation
At 1 May 2024 | 57,576
Provision
Carrying amount
At 30 April 2025 | 57,576
At 30 April 2024 | 57,576

7 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 64,835 | 64,835
Other debtors |  | - | 697
|  | 64,835 | 65,532

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 159 | (86)
Accruals and deferred income | 950 | 950
Other creditors | - | 1
| 1,109 | 865

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 519,255 | 517,144