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COMPANY REGISTRATION NUMBER: 12648109

Invicta Commercials Ltd

Filleted Unaudited Financial Statements

30 June 2025

Invicta Commercials Ltd

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Invicta Commercials Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 16,208 | 29,768

Current assets

Stocks | 55,705 | 55,705
Debtors | 6 | 163,926 | 76,327
Cash at bank and in hand | 6,395 | 1,897
| --------- | ---------
| 226,026 | 133,929

Creditors: amounts falling due within one year | 7 | 315,672 | 266,690
| --------- | ---------
Net current liabilities | 89,646 | 132,761
| -------- | ---------
Total assets less current liabilities | ( 73,438) | ( 102,993)

Provisions | 4,052 | 7,442
| -------- | ---------
Net liabilities | ( 77,490) | ( 110,435)
| -------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 77,590) | ( 110,535)
| -------- | ---------
Shareholders deficit | ( 77,490) | ( 110,435)
| -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Invicta Commercials Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

Mr R K Body
Director

Company registration number: 12648109

Invicta Commercials Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on a going concern basis, which relies upon the continued support of the director and companies associated through common control.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 - 33% Straight line
| Fixtures and fittings | - | 25% Straight line
| Motor vehicles | - | 25% Straight line
| Equipment | - | 25% Straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 July 2024 and 30 June 2025 | 46,047 | 18,836 | 9,785 | 3,700 | 78,368
| -------- | -------- | ------- | ------- | --------
Depreciation |  |  |  |  |
At 1 July 2024 | 35,257 | 3,615 | 7,338 | 2,390 | 48,600
Charge for the year | 8,930 | 1,258 | 2,447 | 925 | 13,560
| -------- | -------- | ------- | ------- | --------
At 30 June 2025 | 44,187 | 4,873 | 9,785 | 3,315 | 62,160
| -------- | -------- | ------- | ------- | --------
Carrying amount |  |  |  |  |
At 30 June 2025 | 1,860 | 13,963 | – | 385 | 16,208
| -------- | -------- | ------- | ------- | --------
At 30 June 2024 | 10,790 | 15,221 | 2,447 | 1,310 | 29,768
| -------- | -------- | ------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 137,001 | 49,670
Other debtors | 26,925 | 26,657
| --------- | --------
| 163,926 | 76,327
| --------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 136,038 | 159,194
Social security and other taxes | 32,703 | 31,295
Other creditors | 143,701 | 55,000
Other creditors | 3,230 | 21,201
| --------- | ---------
| 315,672 | 266,690
| --------- | ---------

8. Related party transactions
At the balance sheet date, the company had trade debtors balances due of £48,635 (2024: £1,050) and trade creditors balances payable of £46,250 (2024: £77,069) to three companies which are related due to common control. At the balance sheet date, the company owed £143,784 (2024: £55,000) to a company related due to common control.