INVICTA RENTALS LIMITED

Company Registration Number:
07832572 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

INVICTA RENTALS LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

INVICTA RENTALS LIMITED

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 12,619,562 12,465,973
Total fixed assets: 12,619,562 12,465,973
Current assets
Debtors:   412,890 793,395
Cash at bank and in hand: 269,734 71,359
Total current assets: 682,624 864,754
Creditors: amounts falling due within one year: 4 (68,183) (56,617)
Net current assets (liabilities): 614,441 808,137
Total assets less current liabilities: 13,234,003 13,274,110
Creditors: amounts falling due after more than one year: 5 (8,004,494) (8,004,494)
Provision for liabilities: (745,542) (750,455)
Total net assets (liabilities): 4,483,967 4,519,161
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:62,575,7142,575,714
Profit and loss account: 1,908,153 1,943,347
Shareholders funds: 4,483,967 4,519,161

The notes form part of these financial statements

INVICTA RENTALS LIMITED

Balance sheet statements

For the year ending 31 August 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

This report was approved by the board of directors on 25 August 2026
and signed on behalf of the board by:

Name: Judith Wordsworth
Status: Director

The notes form part of these financial statements

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

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

Turnover policy

Turnover represents gross rental income for the year.

Tangible fixed assets and depreciation policy

Investment properties are included in the Balance sheet at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

Other accounting policies

Debtors Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Taxation Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 12,465,973
Additions 153,589
At 31 August 2025 12,619,562
Depreciation
At 01 September 2024 0
At 31 August 2025 0
Net book value
At 31 August 2025 12,619,562
At 31 August 2024 12,465,973

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Creditors: amounts falling due within one year note

Trade creditors - 2025 £60,901 2024 £4,976 Other taxation and social security - 2025 £2,218 2024 £0 Other creditors - 2025 £5,064 2024 £0 Corporation tax payable - 2025 £0 2024 £51,641 Total - 2025 £68,183 2024 £56,617

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

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

Other creditors - 2025 £8,004,494 2024 £8,004,494

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Revaluation reserve

2025
£
Balance at 01 September 2024 2,575,714
Surplus or deficit after revaluation 0
Balance at 31 August 2025 2,575,714

INVICTA RENTALS LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Related party transactions

During the year the company entered into transactions with an entity related by virtue of common directorship. At the balance sheet date amounts due from the related entity totalled £335,151 (2024: £335,151)