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COMPANY REGISTRATION NUMBER: 11136310

INVICTUS FOODS LIMITED

Filleted Unaudited Financial Statements

31 December 2025

INVICTUS FOODS LIMITED

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 242,306 | 247,823
Tangible assets | 6 |  | 4,640 | 4,156
|  | --------- | ---------
|  | 246,946 | 251,979

Current assets

Stocks | 282,564 |  | 185,816
Debtors | 7 | 249,543 |  | 56,630
Cash at bank and in hand | 26,083 |  | 40,714
| --------- |  | ---------
| 558,190 |  | 283,160

Creditors: amounts falling due within one year | 8 | 627,119 |  | 194,436
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 68,929) | 88,724
|  | --------- | ---------
Total assets less current liabilities |  | 178,017 | 340,703

Creditors: amounts falling due after more than one year | 9 |  | 40,000 | –
|  | --------- | ---------
Net assets |  | 138,017 | 340,703
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 500,000 | 500,000
Share premium account |  | 400,000 | 400,000
Profit and loss account |  | ( 761,983) | ( 559,297)
|  | --------- | ---------
Shareholders funds |  | 138,017 | 340,703
|  | --------- | ---------

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 comprehensive income has not been delivered.
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.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

INVICTUS FOODS LIMITED

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr S Arora |
Director |

Company registration number: 11136310

INVICTUS FOODS LIMITED

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Redbridge Lane East, Ilford, Essex, IG4 5ET.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development costs | - | Over a period of 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
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:

| Equipment | - | 20% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).
5. Intangible assets

| Development costs
| £
Cost |
At 1 January 2025 | 247,823
Additions | –
Additions from internal developments | 48,942
| ---------
At 31 December 2025 | 296,765
| ---------
Amortisation |
Charge for the year | 54,459
| ---------
At 31 December 2025 | 54,459
| ---------
Carrying amount |
At 31 December 2025 | 242,306
| ---------
At 31 December 2024 | 247,823
| ---------

6. Tangible assets

| Equipment
| £
Cost |
At 1 January 2025 | 6,987
Additions | 1,467
| -------
At 31 December 2025 | 8,454
| -------
Depreciation |
At 1 January 2025 | 2,831
Charge for the year | 983
| -------
At 31 December 2025 | 3,814
| -------
Carrying amount |
At 31 December 2025 | 4,640
| -------
At 31 December 2024 | 4,156
| -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 219,446 | 22,380
Other debtors | 30,097 | 34,250
| --------- | --------
| 249,543 | 56,630
| --------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 181,446 | 13,079
Trade creditors | – | 13,053
Social security and other taxes | 15,969 | 17,488
Other creditors | 429,704 | 150,816
| --------- | ---------
| 627,119 | 194,436
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 40,000 | –
| -------- | ----