REGISTERED NUMBER: 03838050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ANA TREATMENT CENTRES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R J Johnson

Mr R Oldham-Reid

Mrs E A Garnham

SECRETARY:

Mrs E A Garnham

REGISTERED OFFICE:

Fleming House

Waterworks Road

Farlington

Portsmouth

Hampshire

PO6 1NJ

REGISTERED NUMBER:

03838050 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

343,344

350,915

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

5

188,246

163,999

Cash at bank and in hand

248,809

127,127

438,555

292,626

CREDITORS

Amounts falling due within one year

6

212,740

151,089

NET CURRENT ASSETS

225,815

141,537

TOTAL ASSETS LESS CURRENT LIABILITIES

569,159

492,452

CREDITORS

Amounts falling due after more than one year

7

(180,072

)

(199,372

)

PROVISIONS FOR LIABILITIES

10

(8,174

)

(9,940

)

NET ASSETS

380,913

283,140

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

380,910

283,137

SHAREHOLDERS' FUNDS

380,913

283,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mr R J Johnson - Director

1.	STATUTORY INFORMATION

ANA Treatment Centres Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost, 25% on reducing balance, 20% on cost and 10% on cost

Land and buildings represents a residential property whose residual value is not expected to reduce. On this basis no depreciation is provided on this asset.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stock is valued on a first in first out basis.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

302,764

137,088

439,852

Additions

-

14,592

14,592

At 31 March 2025

302,764

151,680

454,444

DEPRECIATION

At 1 April 2024

-

88,937

88,937

Charge for year

-

22,163

22,163

At 31 March 2025

-

111,100

111,100

NET BOOK VALUE

At 31 March 2025

302,764

40,580

343,344

At 31 March 2024

302,764

48,151

350,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

174,076

146,993

Other debtors

14,170

17,006

188,246

163,999

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

19,163

18,318

Trade creditors

75,036

46,131

Taxation and social security

112,363

67,603

Other creditors

6,178

19,037

212,740

151,089

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

180,072

199,372

Bank loans above includes a Bounce Back loan of £12,207 (31.3.23: £22,401).

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

9,617

6,024

Between one and five years

11,009

3,011

20,626

9,035

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loan

187,028

195,289

The above bank loan is secured by a first legal charge over the company's freehold property and a debenture.

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

8,174

9,940

Deferred

tax

£

Balance at 1 April 2024

9,940

Utilised during year

(1,766

)

Balance at 31 March 2025

8,174

11.	PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the scheme and amounted to £11,178 (31.3.24 £10,143). There were £3,724 outstanding contributions at 31 March 2025 (31.3.24: £2,767).

12.	RELATED PARTY DISCLOSURES

The aggregate amount owed by the directors at the balance sheet date is £8,493 (31.3.24: £8,109).

Rental income received from a company under common control was £126,240 (31.3.24: £105,574).

Management fees received from a company under common control was £70,380 (31.3.24: £69,480).

The aggregate amount paid to directors for consultancy fees during the year was £400 (31.3.24: £Nil).

13.	ULTIMATE CONTROLLING PARTY

The company is not under the control of any one individual.