Company No: 06837015 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	26,470		26,470
		26,470		26,470
Current assets
Cash at bank and in hand	4	120,727		121,130
		120,727		121,130
Creditors: amounts falling due within one year	5	( 5,274)		( 25,601)
Net current assets		115,453		95,529
Total assets less current liabilities		141,923		121,999
Net assets		141,923		121,999
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		140,923		120,999
Total shareholders' funds		141,923		121,999

For the financial year ending 31 March 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Anicar Holdings Limited (registered number: 06837015) were approved and authorised for issue by the Director. They were signed on its behalf by:

Marion Claire Horton Director

30 October 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Anicar Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 102 Cricklewood Broadway, London, NW2 3EJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

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, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	1		1

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	26,470
At 31 March 2025	26,470
Carrying value at 31 March 2025	26,470
Carrying value at 31 March 2024	26,470

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	120,727		121,130

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		1
Amounts owed to fellow subsidiaries	600		25,600
Taxation and social security	4,674		0
	5,274		25,601

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
During the year the company charged a management fee to it's subsidiary.	25,000		0

At the balance sheet date £600 (2024 - £25,600) was owed to the subsidiary.