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Company Registration No. 15336207 (England and Wales)
Invergex Ltd Unaudited accounts for the year ended 31 December 2025
Invergex Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Invergex Ltd Company Information for the year ended 31 December 2025
Director
Christopher Moore
Company Number
15336207 (England and Wales)
Registered Office
CHERRY LEA WELLS ROAD DUNDRY BRISTOL BS41 8NE ENGLAND
Accountants
Vertical Consulting Ltd 18 Wellington Park Clifton Bristol Bristol BS8 2UT
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Invergex Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
103,740
58,559
Current assets
Debtors
5
403,514
61,379
Cash at bank and in hand
69,927
75,630
473,441
137,009
Creditors: amounts falling due within one year
6
(141,668)
(53,051)
Net current assets
331,773
83,958
Total assets less current liabilities
435,513
142,517
Provisions for liabilities
Deferred tax
(21,783)
(9,576)
Net assets
413,730
132,941
Capital and reserves
Called up share capital
1
1
Profit and loss account
413,729
132,940
Shareholders' funds
413,730
132,941
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 July 2026 and were signed on its behalf by
Christopher Moore Director Company Registration No. 15336207
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Invergex Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Invergex Ltd is a private company, limited by shares, registered in England and Wales, registration number 15336207. The registered office is CHERRY LEA WELLS ROAD, DUNDRY, BRISTOL, BS41 8NE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% - reducing balance basis
Motor vehicles
25% - reducing balance basis
Fixtures & fittings
15% - reducing balance basis
Computer equipment
15% - reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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 accounts. 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.
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Invergex Ltd Notes to the Accounts for the year ended 31 December 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
34,758
25,000
12,076
71,834
Additions
24,322
-
41,373
65,695
At 31 December 2025
59,080
25,000
53,449
137,529
Depreciation
At 1 January 2025
5,214
6,250
1,811
13,275
Charge for the year
8,080
4,688
7,746
20,514
At 31 December 2025
13,294
10,938
9,557
33,789
Net book value
At 31 December 2025
45,786
14,062
43,892
103,740
At 31 December 2024
29,544
18,750
10,265
58,559
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
352,535
45,379
Other debtors
50,979
16,000
403,514
61,379
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
16,842
1,978
Trade creditors
5,284
-
Taxes and social security
111,387
48,912
Other creditors
6,505
188
Loans from directors
-
323
Accruals
1,650
1,650
141,668
53,051
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Invergex Ltd Notes to the Accounts for the year ended 31 December 2025
7
Transactions with related parties
At the year end the company was owed £48979 ( 2024 - £16,000 ) by Litralove Ltd, a company owned and controlled by H Moore, the director's wife. No interest was charged on this loan.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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