Inca Adventures Limited Accounts






Inca Adventures Limited

	Company No. 15886619
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the period ended 31 December 2025.

Principal activities
The principal activity of the company during the period under review was rental business.




Directors

The Directors who served at any time during the period were as follows:

A. Younger			(Resigned 3 June 2026)
S. Younger








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Younger
Director
20 October 2026

at	31 December 2025
Company No.		15886619	Notes	31.12.2025	31.05.2025
				£	£
Fixed assets

	Tangible assets		5	574,151	451,978


				574,151	451,978
Current assets



	Cash at bank and in hand			9,990	-
				9,990	-
Creditors: Amount falling due within one year			6	(603,911)	(459,366)
Net current liabilities				(593,921)	(459,366)
Total assets less current liabilities				(19,770)	(7,388)




Net liabilities				(19,770)	(7,388)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	(19,870)	(7,488)

Total equity				(19,770)	(7,388)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 20 October 2026 and signed on its behalf by:
S. Younger
Director
20 October 2026

for the period ended 31 December 2025

General information

Inca Adventures Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15886619

Its registered office is:

20-21 Jockey's Fields

London

WC1R 4BW

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents rental income received in respect of property owned by the company, excluding VAT where applicable.

The company’s turnover for the year comprises solely of rental income.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2025
			Number	Number
		The average monthly number of employees (including directors) during the period:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2025
		2353	£	£
		Profit on ordinary activities before tax	(12,382)	(7,488)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(2,353)	(1,423)
		Expenses not deductible for tax purposes	2,353	1,423

5	Tangible fixed assets
			Land and buildings	Total
			£	£
		Cost or revaluation
		At 1 June 2025	451,978	451,978
		Additions	122,173	122,173



		At 31 December 2025	574,151	574,151
		Depreciation






		Net book values
		At 31 December 2025	574,151	574,151
		At 31 May 2025	451,978	451,978

6	Creditors:
		amounts falling due within one year
			2025	2025
			£	£




		Trade creditors	1,864	3,049


		Loans from directors	11,680	-
		Other creditors	590,367	456,317

			603,911	459,366

Share Capital

100 Ordinary Shares at £1 each, full paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

Included within other creditors is a loan of £ 590,466 (£456,417 - 31.05.2025) owed to Safa Adventures. The loan is repayable on demand. Interest of £11,602 was charged on the loan during the period at HMRC's official rate of interest.

Safa Adventures is a related party of the company. Mrs S Younger, a director and 50% shareholder of the company, is also a director of Safa adventures. Mrs S Younger and Mr A Younger, who each hold 50% of the company's share capital, each also hold 29% of the share capital of Safa Adventures.