Company registration number 12486842 (England and Wales)
ANAVO CARE LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ANAVO CARE LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
189,023
223,305
Investments
5
95
195
189,118
223,500
Current assets
Debtors
7
2,912,673
2,045,926
Cash at bank and in hand
22,508
221,160
2,935,181
2,267,086
Creditors: amounts falling due within one year
8
(2,655,465)
(929,992)
Net current assets
279,716
1,337,094
Total assets less current liabilities
468,834
1,560,594
Provisions for liabilities
9
(47,255)
(56,815)
Net assets
421,579
1,503,779
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
421,569
1,503,769
Total equity
421,579
1,503,779

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 19 March 2026 and are signed on its behalf by:
Mr James Braganza
Director
Company registration number 12486842 (England and Wales)
ANAVO CARE LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
10
103,278
103,288
Year ended 31 March 2024:
Profit and total comprehensive income
-
1,606,771
1,606,771
Dividends
-
(206,280)
(206,280)
Balance at 31 March 2024
10
1,503,769
1,503,779
Year ended 31 March 2025:
Loss and total comprehensive income
-
(232,200)
(232,200)
Dividends
-
(850,000)
(850,000)
Balance at 31 March 2025
10
421,569
421,579
ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Anavo Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Anavo Care Ltd is a wholly owned subsidiary of Anavo Capital Limited and the results of Anavo Care Ltd are included in the consolidated financial statements of Anavo Capital Limited which are available from First Floor, 15-17 The Crescent, Leatherhead, Surrey KT22 8DY.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised on a time-elapsed basis as the principal performance obligation is to provide bed capacity. Units of care under these contracts are typically provided on a daily basis for customers for the provision of care and support services and providing activities organised by the company

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line
Computers
33.33% straight line
Office equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Borrowing costs

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified 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.

ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11

Dividend Policy

Interest income is recognised using the effective interest method and dividend income is recognised as the company’s right to receive payment is established.

1.12

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
18
4
Tangible fixed assets
Plant and machinery etc
Office equipment
Total
£
£
£
Cost
At 1 April 2024
346,525
17,819
364,344
Additions
52,525
6,260
58,785
At 31 March 2025
399,050
24,079
423,129
Depreciation and impairment
At 1 April 2024
132,244
8,795
141,039
Depreciation charged in the year
88,929
4,138
93,067
At 31 March 2025
221,173
12,933
234,106
Carrying amount
At 31 March 2025
177,877
11,146
189,023
At 31 March 2024
214,281
9,024
223,305
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
95
195
ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
195
Disposals
(100)
At 31 March 2025
95
Carrying amount
At 31 March 2025
95
At 31 March 2024
195
6
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Anavo Care (Brampton) Ltd
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
Anavo Care (Surbiton) Ltd
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
Anavo Care (Crewe) Ltd
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
Anavo Care (Whitchurch) Ltd
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
Anavo Care (Lancing) Limited
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
Anavo Care (Hove) Limited
First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY
Ordinary
100.00
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
56,725
210,657
Amounts owed by group undertakings
2,476,114
1,664,198
Other debtors
379,834
171,071
2,912,673
2,045,926
ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
102,707
122,339
Amounts owed to group undertakings
2,481,424
250,195
Corporation tax
-
0
43,507
Other taxation and social security
27,842
251,451
Other creditors
43,492
262,500
2,655,465
929,992
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
47,255
56,815
2025
Movements in the year:
£
Liability at 1 April 2024
56,815
Credit to profit or loss
(9,560)
Liability at 31 March 2025
47,255

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

ANAVO CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10
Audit report information
(Continued)
- 9 -
Senior Statutory Auditor:
Dipesh Giri BSc(Hons) BFP ACA
Statutory Auditor:
Arnold Hill & Co LLP
Date of audit report:
20 March 2026
11
Related party transactions
Transactions with related parties

As at the 31st March 2025, amounts due from subsidiary and group undertakings was £1,272,380 (2024: £1,664,199).

As at the 31st March 2025, amounts due to subsidiary and group undertakings was £2,481,424 (2024: £250,195).

As at the 31st March 2025, amounts due from associated companies was £256,687 (2024: £64,132).

As at the 31st March 2025, amounts due to associated companies was £nil (2024: £nil).

Other information

The company has taken advantage of the exemption available in accordance with Financial Reporting Standard 102 Section 1A (para 1AC.35) not to disclose transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

12
Parent company

The immediate parent company of Anavo Care Limited is Anavo Capital Limited and it's registered office is First Floor, 15-17 The Crescent, Leatherhead, Surrey, KT22 8DY.

2025-03-31 2024-04-01 false false false 20 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Edward Guy MOORE Thomas Allan Brookes Jamie Oliver Braganza G Talea 12486842 2024-04-01 2025-03-31 12486842 2025-03-31 12486842 2024-03-31 12486842 core:OtherPropertyPlantEquipment 2025-03-31 12486842 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 12486842 core:OtherPropertyPlantEquipment 2024-03-31 12486842 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 12486842 core:CurrentFinancialInstruments 2025-03-31 12486842 core:CurrentFinancialInstruments 2024-03-31 12486842 core:ShareCapital 2025-03-31 12486842 core:ShareCapital 2024-03-31 12486842 core:RetainedEarningsAccumulatedLosses 2025-03-31 12486842 core:RetainedEarningsAccumulatedLosses 2024-03-31 12486842 core:ShareCapital 2023-03-31 12486842 core:RetainedEarningsAccumulatedLosses 2023-03-31 12486842 bus:Director3 2024-04-01 2025-03-31 12486842 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12486842 2023-04-01 2024-03-31 12486842 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12486842 core:FurnitureFittings 2024-04-01 2025-03-31 12486842 core:ComputerEquipment 2024-04-01 2025-03-31 12486842 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 12486842 core:OtherPropertyPlantEquipment 2024-03-31 12486842 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 12486842 2024-03-31 12486842 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 12486842 core:Subsidiary1 2024-04-01 2025-03-31 12486842 core:Subsidiary2 2024-04-01 2025-03-31 12486842 core:Subsidiary3 2024-04-01 2025-03-31 12486842 core:Subsidiary4 2024-04-01 2025-03-31 12486842 core:Subsidiary5 2024-04-01 2025-03-31 12486842 core:Subsidiary6 2024-04-01 2025-03-31 12486842 core:Subsidiary1 1 2024-04-01 2025-03-31 12486842 core:Subsidiary2 2 2024-04-01 2025-03-31 12486842 core:Subsidiary3 3 2024-04-01 2025-03-31 12486842 core:Subsidiary4 4 2024-04-01 2025-03-31 12486842 core:Subsidiary5 5 2024-04-01 2025-03-31 12486842 core:Subsidiary6 6 2024-04-01 2025-03-31 12486842 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12486842 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12486842 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12486842 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12486842 bus:FRS102 2024-04-01 2025-03-31 12486842 bus:Audited 2024-04-01 2025-03-31 12486842 bus:Director1 2024-04-01 2025-03-31 12486842 bus:Director2 2024-04-01 2025-03-31 12486842 bus:CompanySecretary1 2024-04-01 2025-03-31 12486842 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP