Company registration number 14882920 (England and Wales)
INVITA INTELLIGENCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
INVITA INTELLIGENCE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
INVITA INTELLIGENCE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
8,636
11,515
Tangible assets
5
4,578
3,814
13,214
15,329
Current assets
Debtors
6
87,112
135,303
Cash at bank and in hand
1,112,477
779,899
1,199,589
915,202
Creditors: amounts falling due within one year
7
(1,024,203)
(916,124)
Net current assets/(liabilities)
175,386
(922)
Total assets less current liabilities
188,600
14,407
Provisions for liabilities
(1,145)
(954)
Net assets
187,455
13,453
Capital and reserves
Called up share capital
143
143
Profit and loss reserves
187,312
13,310
Total equity
187,455
13,453
INVITA INTELLIGENCE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mr M J Nicholls
Director
Company registration number 14882920 (England and Wales)
INVITA INTELLIGENCE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

inVita Intelligence Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Cattle Market, Porthleven Road, Helston, England, TR13 0SR.

2.1
Reporting period

The accounting period in the previous year represents a longer period from the date of incorporation of 20 May 2023 to 31 August 2024. The current year represents a 12 month period from 1 September 2024 to 31 August 2025. Therefore, the comparatives and related notes are not entirely comparable.

2.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

2.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

INVITA INTELLIGENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2
Accounting policies
(Continued)
- 4 -
2.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Branding development
20% straight line
2.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
Straight line - 3 years
2.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.8
Financial instruments

The company has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

INVITA INTELLIGENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
2
Accounting policies
(Continued)
- 5 -
2.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
9
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024 and 31 August 2025
14,394
Amortisation and impairment
At 1 September 2024
2,879
Amortisation charged for the year
2,879
At 31 August 2025
5,758
Carrying amount
At 31 August 2025
8,636
At 31 August 2024
11,515
INVITA INTELLIGENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
5
Tangible fixed assets
Computers
£
Cost
At 1 September 2024
4,948
Additions
2,750
At 31 August 2025
7,698
Depreciation and impairment
At 1 September 2024
1,134
Depreciation charged in the year
1,986
At 31 August 2025
3,120
Carrying amount
At 31 August 2025
4,578
At 31 August 2024
3,814
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
64,921
114,676
Amounts owed by group undertakings
6,000
6,000
Other debtors
16,191
14,627
87,112
135,303
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,241
7,641
Amounts owed to group undertakings
-
0
220
Corporation tax
57,782
1,555
Other taxation and social security
74,067
72,710
Other creditors
879,113
833,998
1,024,203
916,124
2025-08-31 2024-09-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Dr N M Lindner Dr M Sullivan Mr M J Nicholls 14882920 2024-09-01 2025-08-31 14882920 2025-08-31 14882920 2024-08-31 14882920 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 14882920 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14882920 core:ComputerEquipment 2025-08-31 14882920 core:ComputerEquipment 2024-08-31 14882920 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 14882920 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 14882920 core:CurrentFinancialInstruments 2025-08-31 14882920 core:CurrentFinancialInstruments 2024-08-31 14882920 core:ShareCapital 2025-08-31 14882920 core:ShareCapital 2024-08-31 14882920 core:RetainedEarningsAccumulatedLosses 2025-08-31 14882920 core:RetainedEarningsAccumulatedLosses 2024-08-31 14882920 bus:Director3 2024-09-01 2025-08-31 14882920 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 14882920 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 14882920 core:ComputerEquipment 2024-09-01 2025-08-31 14882920 2023-05-20 2024-08-31 14882920 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14882920 core:ComputerEquipment 2024-08-31 14882920 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14882920 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14882920 bus:FRS102 2024-09-01 2025-08-31 14882920 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 14882920 bus:Director1 2024-09-01 2025-08-31 14882920 bus:Director2 2024-09-01 2025-08-31 14882920 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP