| REGISTERED NUMBER: |
| Report of the Directors and |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2024 |
| for |
| Adiuvara Limited |
| REGISTERED NUMBER: |
| Report of the Directors and |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2024 |
| for |
| Adiuvara Limited |
| Adiuvara Limited (Registered number: 11142299) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2024 |
| Page |
| Company Information | 1 |
| Report of the Directors | 2 |
| Income Statement | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 |
| Adiuvara Limited |
| Company Information |
| for the Year Ended 31 August 2024 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Adiuvara Limited (Registered number: 11142299) |
| Report of the Directors |
| for the Year Ended 31 August 2024 |
| The directors present their report with the financial statements of the company for the year ended 31 August 2024. |
| PRINCIPAL ACTIVITY |
| The principal activity of the company is to hold the shares of its wholly owned subsidiaries, namely, Morningside (Leicester) Limited and Green Emerald Investments Limited. |
| DIRECTORS |
| The directors shown below have held office during the whole of the period from 1 September 2023 to the date of this report. |
| This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| ON BEHALF OF THE BOARD: |
| Adiuvara Limited (Registered number: 11142299) |
| Income Statement |
| for the Year Ended 31 August 2024 |
| 31.8.24 | 31.8.23 |
| £ | £ |
| Turnover |
| Operating profit and |
| Profit before taxation |
| Tax on profit |
| Profit for the financial year |
| Adiuvara Limited (Registered number: 11142299) |
| Statement of Financial Position |
| 31 August 2024 |
| 31.8.24 | 31.8.23 |
| Notes | £ | £ |
| Fixed assets |
| Investments | 3 |
| Total assets less current liabilities |
| Capital and reserves |
| Called up share capital | 4 |
| Shareholders' funds |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Adiuvara Limited (Registered number: 11142299) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2024 |
| 1. | Statutory information |
| Adiuvara Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. |
| The financial statements are prepared in accordance with the historical cost convention and have been prepared on the going concern basis. |
| The principal accounting policies adopted are set out below. |
| Preparation of consolidated financial statements |
| The financial statements contain information about Adiuvara Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Significant judgements and estimates |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| Investments in subsidiaries |
| Investment in subsidiaries are held at cost less accumulated impairment losses. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Dividend income |
| Dividend income is recognised when right to receive payment is established. |
| Adiuvara Limited (Registered number: 11142299) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2024 |
| 2. | Accounting policies - continued |
| Dividends |
| Dividends are recognised as a liability in the period in which they are approved. Interim dividends are recognised in the period in which they are paid or when the company has a constructive or legal commitment to pay the dividend. |
| 3. | Fixed asset investments |
| Shares in |
| group |
| undertakings |
| £ |
| Cost |
| At 1 September 2023 |
| and 31 August 2024 |
| Net book value |
| At 31 August 2024 |
| At 31 August 2023 |
| 4. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.8.24 | 31.8.23 |
| value: | £ | £ |
| A Ordinary | £0.01 | 90 | 90 |
| B Ordinary | £0.01 | 30 | 30 |
| 120 | 120 |
| 5. | Related party disclosures |
| Dividends received from related wholly-owned group undertakings during the year were £Nil (2023: £Nil). |
| 6. | Ultimate controlling party |
| The ultimate controlling parties are the Directors. |