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COMPANY REGISTRATION NUMBER: SC459290

Invinceus Group Ltd

Filleted Unaudited Financial Statements

31 March 2026

Invinceus Group Ltd

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 303,843 | 319,325
Investments | 6 |  | 10,240 | 10,240
|  | --------- | ---------
|  | 314,083 | 329,565

Current Assets

Debtors | 7 | 1,073,792 |  | 992,792
Cash at bank and in hand | 11,042 |  | 2,567
| ------------ |  | ---------
| 1,084,834 |  | 995,359

Creditors: amounts falling due within one year | 8 | 421,215 |  | 301,861
| ------------ |  | ---------
Net Current Assets |  | 663,619 | 693,498
|  | --------- | ------------
Total Assets Less Current Liabilities |  | 977,702 | 1,023,063

Creditors: amounts falling due after more than one year | 9 |  | 52,481 | 72,650
|  | --------- | ------------
Net Assets |  | 925,221 | 950,413
|  | --------- | ------------

Capital and Reserves

Called up share capital |  | 400 | 400
Profit and loss account |  | 924,821 | 950,013
|  | --------- | ---------
Shareholders Funds |  | 925,221 | 950,413
|  | --------- | ---------

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 31 March 2026 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 .

Invinceus Group Ltd

Statement of Financial Position (continued)

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

Mr P Rushton
Director

Company registration number: SC459290

Invinceus Group Ltd

Notes to the Financial Statements

Year Ended 31 March 2026
1. General Information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Office 8, 5 West Victoria Dock Road, Dundee, DD1 3JT.
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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Investments held as fixed assets are shown at cost less provision for impairment.
Going Concern
The directors have prepared financial forecasts and alongside the strong balance sheet of the business confirm that the financial statements are prepared on a going concern basis.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
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.
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Freehold Property | - | 2% reducing balance
| Plant & Equipment | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Finance Leases and Hire Purchase Contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible Assets

| Land and buildings | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2025 and 31 March 2026 | 317,481 | 1,159 | 44,688 | 363,328
| --------- | ------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2025 | 37,707 | 710 | 5,586 | 44,003
Charge for the year | 5,595 | 112 | 9,775 | 15,482
| --------- | ------- | -------- | ---------
At 31 March 2026 | 43,302 | 822 | 15,361 | 59,485
| --------- | ------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2026 | 274,179 | 337 | 29,327 | 303,843
| --------- | ------- | -------- | ---------
At 31 March 2025 | 279,774 | 449 | 39,102 | 319,325
| --------- | ------- | -------- | ---------

All freehold property assets were secured by a fixed charge to Bank of Scotland Plc during the year.
6. Investments

| Shares in group undertakings
| £
Cost |
At 1 April 2025 and 31 March 2026 | 10,240
| --------
Impairment |
At 1 April 2025 and 31 March 2026 | –
| --------

Carrying amount |
At 31 March 2026 | 10,240
| --------
At 31 March 2025 | 10,240
| --------

7. Debtors

| 2026 | 2025
| £ | £
Other debtors | 1,073,792 | 992,792
| ------------ | ---------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 17,117 | 17,117
Social security and other taxes | 453 | 392
Other creditors | 403,645 | 284,352
| --------- | ---------
| 421,215 | 301,861
| --------- | ---------

The Bank Borrowings included in Creditors is secured by fixed charges over all property and also by way of a bond and floating charge in favour of Bank of Scotland Plc.
9. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 52,481 | 72,650
| -------- | --------

10. Directors' Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:

| 2026
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Rushton | 17,833 | 10,000 | 27,833
|  | -------- | -------- | --------

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Rushton | 17,833 | – | 17,833
|  | -------- | ---- | --------

11. Related Party Transactions
The company was under the control of Mr Paul Rushton and Mrs H Rushton throughout the current period. During the year the company operated intercompany accounts and at the year end was due to receive £342,837 (2025 - £261,837) from AarraA Consultants limited, £27,822 (2025 - £37,822) from Elemental Crystals Limited and £300 (2025 - £300) from Snowdrops.Me Limited. The company owed £370,502 (2025 - £232,502) to Invinceus Ltd at the year end. There are no set repayment terms or interest accruing on these balances, however are repayable on demand to the related party.