Inventia Healthcare (UK) Limited

(Registration number: 13765028) (England and Wales)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	32,708	432
Cash at bank and in hand		54,626	54,769
		87,334	55,201
Creditors: Amounts falling due within one year	5	(7,980)	(6,831)
Total assets less current liabilities		79,354	48,370
Creditors: Amounts falling due after more than one year	5	-	(50,000)
Net assets/(liabilities)		79,354	(1,630)
Capital and reserves
Called up share capital	6	110,000	25,000
Retained earnings		(30,646)	(26,630)
Shareholders' funds/(deficit)		79,354	(1,630)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... Mr A M Luharuka Director

......................................... Mrs R D Desai Director

Inventia Healthcare (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hygeia Building
Ground Floor
66-68 College Road
Harrow
Middlesex
HA1 1BE
United Kingdom

These financial statements were authorised for issue by the Board on 27 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Going concern

The directors believe that the company will be able to meet its liabilities as they fall due for at least the next 12 months from the approval of the financial statements. Additionally, the ultimate parent company, Inventia Healthcare Limited, has confirmed its intention to support the company in meeting its financial obligations for a minimum period of 12 months from the date of signing of the financial statements. Accordingly, the financial statements have been prepared on a going concern basis, reflecting the directors’ confidence in the company’s ability to continue its operations, alongside the financial backing of the ultimate parent.

Inventia Healthcare (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 27 May 2026 was Bhavita Shah ACA, who signed for and on behalf of KNAV Limited (2026-30-UK).

Revenue recognition

Revenue is recognised as services are provided. The company operates on a cost-plus basis, recognising costs incurred together with an agreed mark-up.

Revenue is recognised when the amount can be measured reliably and it is probable that future economic benefits will flow to the company.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Inventia Healthcare (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Financial instruments

Classification
The company only enters into basic financial instruments 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 and loans from related parties.

 Recognition and measurement
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not a market rate or in case of an out-right short term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

 Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss if recognised in the Profit and loss account.

For financial assets measured as amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discounted rate for measuring any impairment loss is the current effective interest rate determined under the contract.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.

3	Staff numbers

The average monthly number of persons employed by the company (including directors) during the year, was 0 (2025: 0).

The company had no employees during the year (2025: nil).The directors received no remuneration from the company during the year.

Inventia Healthcare (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

4

Debtors

	Note	2026 £	2025 £
Amounts owed by related parties	7	30,636	-
Tax recoverable		1,604	-
Prepayments		468	432
		32,708	432

5

Creditors

Creditors: amounts falling due within one year

		2026 £	2025 £
Due within one year
Other creditors		1,742	-
Accrued expenses		6,238	6,831
		7,980	6,831

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Other non-current financial liabilities	-	50,000

A loan of £50,000 was advanced by the parent company in the prior year, repayable on 27 August 2033 and bearing interest at 7.5% per annum, payable annually.During the year, an additional loan of £35,000 was advanced by the parent company in October 2025, bearing interest at 8.15% per annum.On 4 March 2026, both loans were fully settled by way of conversion into equity. Interest accrued on the loans was settled during the year with a balance of £57 (2025: £1,251) payable included within accrued expenses.

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	110,000	110,000	25,000	25,000

Loans totalling £85,000 from the parent company were converted into equity on 4 March 2026.

Inventia Healthcare (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)

7	Related party transactions

The company has taken advantage of the exemption available in accordance with FRS 102 section 33 'Related Party Disclosures' not to disclose transactions entered into between two or more members of the group, as the company is a wholly owned subsidiary undertaking of the group with which it is party to the transactions.

8	Parent and ultimate parent undertaking

The company's immediate parent is Inventia Healthcare Limited, incorporated in India.

  These financial statements are available upon request from

Suite No.1 and 2,
7th Floor, Oberoi Commerz 1,
Oberoi Garden City,
Goregaon (East) Mumbai -
400063,Maharashtra (India)