Inka Petinka Limited
Unaudited Financial Statements
For the year ended 31 January 2026
Pages for filing with registrar
Company Registration No. 09944817 (England and Wales)
INKA PETINKA LIMITED
Inka Petinka Limited
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
INKA PETINKA LIMITED
Inka Petinka Limited
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
64,647
86,444
Current assets
Stocks
725
1,744,090
Debtors
4
1,177,181
8,077
Cash at bank and in hand
3,698
8,891
1,181,604
1,761,058
Creditors: amounts falling due within one year
6
(799,165)
(1,663,048)
Net current assets
382,439
98,010
Total assets less current liabilities
447,086
184,454
Creditors: amounts falling due after more than one year
7
(63,114)
(83,730)
Net assets
383,972
100,724
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
383,872
100,624
Total equity
383,972
100,724
INKA PETINKA LIMITED
Inka Petinka Limited
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 August 2026 and are signed on its behalf by:
Mrs C Adalbert
Director
Company registration number 09944817 (England and Wales)
INKA PETINKA LIMITED
Inka Petinka Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Inka Petinka Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Langton Place, Bury St Edmunds, Suffolk, IP33 1NE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that with the continued financial support of the directors, the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT Equipment
33% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

INKA PETINKA LIMITED
Inka Petinka Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

INKA PETINKA LIMITED
Inka Petinka Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025 and 31 January 2026
110,138
Depreciation and impairment
At 1 February 2025
23,694
Depreciation charged in the year
21,797
At 31 January 2026
45,491
Carrying amount
At 31 January 2026
64,647
At 31 January 2025
86,444
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,170,350
-
0
Other debtors
6,831
8,077
1,177,181
8,077
5
Amounts owed by group undertakings

Included within amounts owed by group undertakings is an unsecured, interest-free loan to a subsidiary undertaking of £1,170,350 (2025: £0), repayable on demand.

INKA PETINKA LIMITED
Inka Petinka Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
3,334
10,236
Trade creditors
-
0
43,584
Corporation tax
97,507
23,543
Other creditors
698,324
1,585,685
799,165
1,663,048

The bank loans in the company are secured by a fixed and floating charge over all assets of the company.

7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
3,097
Other creditors
63,114
80,633
63,114
83,730
8
Called up share capital
2026
2025
£
£
Issued and fully paid
40 ordinary A shares of £1 each
40
40
40 ordinary B shares of £1 each
40
40
20 ordinary C shares of £1 each
20
20
100
100
9
Subsidiaries

Details of the company's subsidiary at 31 January 2026 is as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Shappa Dappa Limited
England
Ordinary
100.00

Shappa Dappa Limited has a first accounting period ending 31 July 2026 and has not yet prepared its first statutory accounts. Accordingly, no profit or loss or aggregate capital and reserves information has been disclosed.

The principal activity of Shappa Dappa Limited is the leasing of real estate.

INKA PETINKA LIMITED
Inka Petinka Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
10
Significant undertakings

The company also has significant holdings in undertakings which are not consolidated:

St Andrews Place (Norton) Management Limited was incorporated on 30 June 2023. Mrs C Adalbert is sole director of this company and Inka Petinka Ltd is the Relevant Legal Entity holding 75% or more of the voting rights. No share capital was issued on incorporation or since.

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