Company registration number 11346912 (England and Wales)
INVICTUS GLOBAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2025
PAGES FOR FILING WITH REGISTRAR
INVICTUS GLOBAL LTD
COMPANY INFORMATION
Director
M Roberts
Company number
11346912
Registered office
3-4 Oaktree Business Park
Cadley Hill Road
Swadlincote
Derbyshire
DE11 9DJ
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
INVICTUS GLOBAL LTD
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 6
INVICTUS GLOBAL LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF INVICTUS GLOBAL LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Invictus Global Ltd for the year ended 30 May 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Invictus Global Ltd, as a body, in accordance with the terms of our engagement letter dated 28 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Invictus Global Ltd and state those matters that we have agreed to state to the b oard of d irectors of Invictus Global Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Invictus Global Ltd and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Invictus Global Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Invictus Global Ltd. You consider that Invictus Global Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Invictus Global Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
21 May 2026
INVICTUS GLOBAL LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 MAY 2025
30 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
77,308
68,097
Investments
4
13,000
13,000
90,308
81,097
Current assets
Debtors
5
2,761,210
3,430,423
Cash at bank and in hand
470,155
326,128
3,231,365
3,756,551
Creditors: amounts falling due within one year
6
(1,795,118)
(2,721,799)
Net current assets
1,436,247
1,034,752
Total assets less current liabilities
1,526,555
1,115,849
Provisions for liabilities
(10,045)
(14,596)
Net assets
1,516,510
1,101,253
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
1,516,410
1,101,153
Total equity
1,516,510
1,101,253
INVICTUS GLOBAL LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 MAY 2025
30 May 2025
- 3 -

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 21 May 2026
M Roberts
Director
Company registration number 11346912 (England and Wales)
INVICTUS GLOBAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2025
- 4 -
1
Accounting policies
Company information

Invictus Global Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3-4 Oaktree Business Park, Cadley Hill Road, Swadlincote, Derbyshire, DE11 9DJ.

1.1
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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
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:

Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance
1.4
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.5
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 income statement 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.

INVICTUS GLOBAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MAY 2025
1
Accounting policies
(Continued)
- 5 -
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.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 31 May 2024
3,773
79,669
83,442
Additions
-
0
45,279
45,279
Disposals
-
0
(26,574)
(26,574)
At 30 May 2025
3,773
98,374
102,147
Depreciation and impairment
At 31 May 2024
908
14,437
15,345
Depreciation charged in the year
430
17,926
18,356
Eliminated in respect of disposals
-
0
(8,862)
(8,862)
At 30 May 2025
1,338
23,501
24,839
Carrying amount
At 30 May 2025
2,435
74,873
77,308
At 30 May 2024
2,865
65,232
68,097
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
13,000
13,000
INVICTUS GLOBAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MAY 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,703
44,990
Other debtors
2,728,677
3,366,274
Prepayments and accrued income
7,830
19,159
2,761,210
3,430,423
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
51,903
1,386
Corporation tax
296,171
108,815
Other creditors
1,299,954
2,603,098
Accruals and deferred income
147,090
8,500
1,795,118
2,721,799
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
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