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# INVICTA SCOTLAND LIMITED

## Company Registration Number:
SC531039 (Scotland)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# INVICTA SCOTLAND LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# INVICTA SCOTLAND LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 656,456 | 618,069
Total fixed assets: |  | 656,456 | 618,069
Current assets
Stocks: | 4 | 36,400 | 34,435
Debtors: | 5 | 327,801 | 284,125
Cash at bank and in hand: |  | 45,686 | 37,131
Total current assets: |  | 409,887 | 355,691
Creditors: amounts falling due within one year: | 6 | ( 318,048 ) | ( 215,287 )
Net current assets (liabilities): |  | 91,839 | 140,404
Total assets less current liabilities: |  | 748,295 | 758,473
Creditors: amounts falling due after more than one year: | 7 | ( 305,525 ) | ( 410,127 )
Total net assets (liabilities): |  | 442,770 | 348,346
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 442,670 | 348,246
Total Shareholders' funds: |  | 442,770 | 348,346

The notes form part of these financial statements

# INVICTA SCOTLAND LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 7 July 2026
and signed on behalf of the board by:

Name: Matthew J Swan
Status: Director

The notes form part of these financial statements

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities

  Tangible fixed assets depreciation policy

  Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 10 | 16

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 |  |  | 669,089 |  | 262,413 | 931,502
Additions |  |  | 5,011 |  |  | 5,011
Disposals |  |  |  |  |  |
Revaluations |  |  | 154,321 |  |  | 154,321
Transfers |  |  |  |  |  |
At 31 March 2025 |  |  | 828,421 |  | 262,413 | 1,090,834
Depreciation |  |  |  |  |  |
At 1 April 2024 |  |  | 129,759 |  | 183,674 | 313,433
Charge for year |  |  | 101,260 |  | 19,685 | 120,945
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 |  |  | 231,019 |  | 203,359 | 434,378
Net book value |  |  |  |  |  |
At 31 March 2025 |  |  | 597,402 |  | 59,054 | 656,456
At 31 March 2024 |  |  | 539,330 |  | 78,739 | 618,069

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 36,400 | 34,435
Total | 36,400 | 34,435

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 162,065 | 179,846
Other debtors | 165,736 | 104,279
Total | 327,801 | 284,125

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 97,759 | 144,454
Taxation and social security | 134,811 | 50,976
Accruals and deferred income | 33,777 | 2,402
Other creditors | 51,701 | 17,455
Total | 318,048 | 215,287

# INVICTA SCOTLAND LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 32,064 | 39,672
Amounts due under finance leases and hire purchase contracts | 273,461 | 370,455
Total | 305,525 | 410,127