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