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Company No: 09202521 (England and Wales)

# INVICTA GENERATORS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

INVICTA GENERATORS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

INVICTA GENERATORS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
INVICTA GENERATORS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Directors | Gary Sellers
| Kim Sellers

Registered office | 2nd Floor
| Maritime Place Quayside
| Chatham Maritime
| Chatham
| ME4 4QZ
| United Kingdom

Company number | 09202521 (England and Wales)

Accountant | Kreston Reeves LLP
| Suite 2
| Orchard House
| Orchard Street
| Canterbury
| Kent
| CT2 8AR

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INVICTA GENERATORS LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INVICTA GENERATORS LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Invicta Generators Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 13 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Invicta Generators Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Invicta Generators Limited and state those matters that we have agreed to state to the Board of Directors of Invicta Generators Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Invicta Generators Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Invicta Generators Limited 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 Invicta Generators Limited. You consider that Invicta Generators Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Invicta Generators Limited. 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 financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

22 June 2026

INVICTA GENERATORS LIMITED

## BALANCE SHEET

As at 31 December 2025
INVICTA GENERATORS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 163,482 |  | 151,931
|  | 163,482 |  | 151,931
Current assets |  |  |  |
Debtors | 5 | 110,631 |  | 83,696
Cash at bank and in hand | 6 | 38,566 |  | 94,407
|  | 149,197 |  | 178,103
Creditors: amounts falling due within one year | 7 | ( 105,499) |  | ( 110,048)
Net current assets |  | 43,698 |  | 68,055
Total assets less current liabilities |  | 207,180 |  | 219,986
Creditors: amounts falling due after more than one year | 8 | ( 43,862) |  | ( 44,664)
Provision for liabilities | 9 | ( 40,870) |  | ( 37,902)
Net assets |  | 122,448 |  | 137,420
Capital and reserves |  |  |  |
Called-up share capital | 10 | 100 |  | 100
Profit and loss account |  | 122,348 |  | 137,320
Total shareholders' funds |  | 122,448 |  | 137,420

For the financial year ending 31 December 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 financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Invicta Generators Limited (registered number: 09202521) were approved and authorised for issue by the Board of Directors on 22 June 2026. They were signed on its behalf by:

Gary Sellers Director |

INVICTA GENERATORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
INVICTA GENERATORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Invicta Generators Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, Maritime Place Quayside, Chatham Maritime, Chatham, ME4 4QZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 5 years straight line
Vehicles | 20 % reducing balance
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

##### Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 8 |  | 8

#### 3. Dividends on equity shares

| 2025 |  | 2024
| £ |  | £
Amounts recognised as distributions to equity holders in the financial year: |  |  |
Final dividend for the financial year ended 31 December 2025 of £720.00 (2024: £720.00) per ordinary share | 72,000 |  | 72,000

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 27,218 |  | 208,807 |  | 10,903 |  | 246,928
Additions | 0 |  | 74,152 |  | 1,106 |  | 75,258
Disposals | 0 |  | ( 81,341) |  | 0 |  | ( 81,341)
At 31 December 2025 | 27,218 |  | 201,618 |  | 12,009 |  | 240,845
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 8,861 |  | 76,724 |  | 9,412 |  | 94,997
Charge for the financial year | 4,223 |  | 29,406 |  | 870 |  | 34,499
Disposals | 0 |  | ( 52,133) |  | 0 |  | ( 52,133)
At 31 December 2025 | 13,084 |  | 53,997 |  | 10,282 |  | 77,363
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 14,134 |  | 147,621 |  | 1,727 |  | 163,482
At 31 December 2024 | 18,357 |  | 132,083 |  | 1,491 |  | 151,931

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 87,722 |  | 73,931
Prepayments and accrued income | 1,841 |  | 9,765
Other debtors | 21,068 |  | 0
| 110,631 |  | 83,696

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 38,566 |  | 94,407

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 16,595 |  | 0
Amounts owed to directors | 17,728 |  | 18,142
Accruals | 4,092 |  | 3,405
Taxation and social security | 28,653 |  | 49,125
Obligations under finance leases and hire purchase contracts | 35,910 |  | 37,251
Other creditors | 2,521 |  | 2,125
| 105,499 |  | 110,048

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 43,862 |  | 44,664

#### 9. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 37,902) |  | ( 21,219)
Charged to the Statement of Income and Retained Earnings | ( 2,968) |  | ( 16,683)
At the end of financial year | ( 40,870) |  | ( 37,902)

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 11. Related party transactions

All directors' remuneration and other transactions with related parties paid by the company during the year were done so under normal market conditions.
Included within other creditors is a balance owing to the directors in the sum of £17,728 (2024: £18,142).

#### 12. Hire purchase and finance leases

Minimum lease payments under hire purchase fall due as follows:

| 2025 |  | 2024
| £ |  | £
Hire Purchase | (35,910) |  | (37,251)
Hire Purchase 1-2 yr | (43,862) |  | (44,664)
| (79,772) |  | (81,915)

#### 13. Ultimate controlling party

The company is controlled by G and K Sellers by virtue of their combined 100% shareholding.