Viola Health Limited


Director	Shilpeshkumar Kanubhai Patel


Company Secretary	Shilpeshkumar Kanubhai Patel


Registered Address	231 Kenton Road
	Harrow
	HA3 0HD


Registered Number	15663749 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		357,000
Investments	4		984,900
			1,341,900
Current assets
Debtors	5	120,426
Cash at bank and on hand		8,770
		129,196
Creditors amounts falling due within one year	6	(495,729)
Net current assets (liabilities)			(366,533)
Total assets less current liabilities			975,367
Creditors amounts falling due after one year	7		(953,685)
Net assets			21,682
Capital and reserves
Called up share capital			300
Profit and loss account			21,382
Shareholders' funds			21,682

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 January 2026, and are signed on its behalf by:

Shilpeshkumar Kanubhai Patel
Director
Registered Company No. 15663749

Viola Health Limited

Notes to the Financial Statements
for the period ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the money received or expected. As the company is a holding company, turnover includes income from its investments and management services provided to subsidiary companies.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Fixed assets are initially recorded at cost. The company’s fixed assets consist of an investment in a subsidiary and property used for administrative purposes. These assets are stated in the balance sheet using the historic cost model.

	Investments
	The company holds an investment in the shares of its subsidiary, Shivson Ltd (purchase of pharmacy business). This investment was originally recorded at the cost of purchase, including all related legal and transaction fees. As of 20 April 2024, the value of this investment is shown as £984,900. No reduction in value (impairment) has been recorded during this period.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	357,000	357,000
At 30 April 25	357,000	357,000
Net book value
At 30 April 25	357,000	357,000
At 19 April 24	-	-

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	984,900	984,900
At 30 April 25	984,900	984,900
Net book value
At 30 April 25	984,900	984,900

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

		2025
		£
	Other debtors	120,426
	Total	120,426

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	36,600
	Taxation and social security	5,015
	Other creditors	454,114
	Total	495,729


	Other creditors: As of the balance sheet date, the total amount of £454,114 under other creditors includes the following related party balances: Intercompany Balance: An amount of £422,936 is owed to Cross Retail Limited. This balance is interest-free and has no fixed date for repayment. Director's Current Account: An amount of £31,178 is owed to the director. This is an interest-free loan from the director to the company and is repayable on demand and subject to availability of funds.

Other creditors: 
As of the balance sheet date, the total amount of £454,114 under other creditors includes the following related party balances:

Intercompany Balance: An amount of £422,936 is owed to Cross Retail Limited. This balance is interest-free and has no fixed date for repayment.

Director's Current Account: An amount of £31,178 is owed to the director. This is an interest-free loan from the director to the company and is repayable on demand and subject to availability of funds.

7.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	953,685
	Total	953,685