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REGISTERED NUMBER: 09146919 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

YOVITA LTD

YOVITA LTD (REGISTERED NUMBER: 09146919)

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

YOVITA LTD

Company Information

for the year ended 30 June 2025

| DIRECTORS: | L V Adams

| P C Massetti

| SECRETARY: | P C Massetti

| REGISTERED OFFICE: | Broad Oak Manor

| Broad Oak End

| Bramfield Road

| Hertford

| Hertfordshire

| SG14 2JA

| REGISTERED NUMBER: | 09146919 (England and Wales)

| AUDITORS: | Thorne Lancaster Parker

| Chartered Accountants &

| Statutory Auditors

| 5th Floor

| Palladium House

| 1-4 Argyll Street

| London

| W1F 7TA

YOVITA LTD (REGISTERED NUMBER: 09146919)

Statement of Financial Position

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 2,452,557 |  | 2,502,344 |  |

CURRENT ASSETS

Debtors | 6 | 49,706 |  | 26,410 |  |

Cash at bank | 85,406 |  | 51,104 |  |

135,112 |  | 77,514 |  |

CREDITORS

Amounts falling due within one year | 7 | (3,000,765 | ) | (3,078,046 | ) |

NET CURRENT LIABILITIES | (2,865,653 | ) | (3,000,532 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (413,096 | ) | (498,188 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 10 |  | 10 |  |

Retained earnings | 9 | (413,106 | ) | (498,198 | ) |

SHAREHOLDERS' FUNDS | (413,096 | ) | (498,188 | ) |

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 by the Board of Directors and authorised for issue on 11 February 2026 and were signed on its behalf by:

P C Massetti - Director

YOVITA LTD (REGISTERED NUMBER: 09146919)

Notes to the Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Yovita Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including explanations of future events that are believe to be reasonable under the circumstances.

| Key accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below;

| Going concern

| As described on the balance sheet the company has total net current liabilities of £2,865,653 and net liabilities of £413,096. These liabilities comprise of amounts owed to group companies of £2,993,756. Accordingly, with the continued support of Nouvita Healthcare Limited and its fellow subsidiaries the directors believe the company will be able to meet its day to day working capital requirements.

| The board of Nouvita Healthcare Limited has indicated in writing that along with fellow subsidiaries, it will continue to financially support the company for a period of at least one year from the approval date of these financial statements. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

| If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long-term liabilities as current assets and liabilities.

| Turnover

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

YOVITA LTD (REGISTERED NUMBER: 09146919)

Notes to the Financial Statements - continued

for the year ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Property plant and equipment

| Property, plant and equipment are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration initially recorded at cost.

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

| Freehold buildings |  | 50 years |  |

| Plant and machinery |  | 4 years |  |

| Motor vehicles |  | 4 years |  |

| No depreciation is charged on Freehold land.

| The carrying values of property plant and equipment are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Financial instruments

| The company has chosen to adopt Section 11 of FRS 102 in respect of financial instruments as it has only basic financial instruments.

| Basic financial liabilities

| Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into an equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Trade creditors, other creditors and loans from fellow group and related companies are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

| Bank overdrafts and invoice discounting facility are presented within creditors: amounts falling due within one year.

| Other loans are initially recognised at the transaction price, including transaction costs and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

| Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

| Equity instruments

| The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

| 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.

YOVITA LTD (REGISTERED NUMBER: 09146919)

Notes to the Financial Statements - continued

for the year ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

| Freehold |  | Motor |

| property |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 2,642,326 |  | 6,250 |  | 2,648,576 |  |

| Disposals | - |  | (6,250 | ) | (6,250 | ) |

| At 30 June 2025 | 2,642,326 |  | - |  | 2,642,326 |  |

| DEPRECIATION

| At 1 July 2024 | 142,326 |  | 3,906 |  | 146,232 |  |

| Charge for year | 47,443 |  | 391 |  | 47,834 |  |

| Eliminated on disposal | - |  | (4,297 | ) | (4,297 | ) |

| At 30 June 2025 | 189,769 |  | - |  | 189,769 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,452,557 |  | - |  | 2,452,557 |  |

| At 30 June 2024 | 2,500,000 |  | 2,344 |  | 2,502,344 |  |

| The Company's property is used as security against the group loan facility.

| The freehold property owned by the Company was impaired during the previous year by £729,806. The property was previously valued at £3.2m and is now valued at £2.5m, which is based on management's estimate given current market conditions.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 46,639 |  | 19,656 |  |

| Prepayments and accrued income | 3,067 |  | 6,754 |  |

49,706 |  | 26,410 |  |

YOVITA LTD (REGISTERED NUMBER: 09146919)

Notes to the Financial Statements - continued

for the year ended 30 June 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to parent undertakings | 503,030 |  | 503,030 |  |

| Amounts owed to fellow subsidiaries | 2,490,726 |  | 2,559,886 |  |

| Tax | - |  | 3,510 |  |

| Accruals and deferred income | 7,009 |  | 11,620 |  |

3,000,765 |  | 3,078,046 |  |

| Amounts owed to fellow subsidiaries are are unsecured, interest free and has no fixed date of repayment and is repayable on demand.

| Amounts owed to parent undertaking are unsecured, interest free and has no fixed date of repayment and is repayable on demand.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10 | Ordinary | 1 | 10 |  | 10 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | (498,198 | ) |

| Profit for the year | 85,092 |  |

| At 30 June 2025 | (413,106 | ) |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| We draw attention to note 3, in the financial statements. Our opinion is not modified in respect of this matter.

| Neil Usher BA(Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Thorne Lancaster Parker

11. | CONTINGENT LIABILITIES

| The company is a part of an unlimited multilateral banking guarantee with fellow group companies. At the balance sheet date the total amount outstanding under the agreement was £8.58m.

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

YOVITA LTD (REGISTERED NUMBER: 09146919)

Notes to the Financial Statements - continued

for the year ended 30 June 2025

13. | ULTIMATE CONTROLLING PARTY

| The Company is a wholly owned subsidiary of Nouvita Healthcare Limited.

| Mr L V Adams is considered to be the ultimate controlling party.