Elixia Holdings Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

(Registration number: 12224123)
Abridged Balance Sheet as at 30 September 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Investments	4	316,021	316,021
Current assets
Cash at bank and in hand		451	4,775
Creditors: Amounts falling due within one year	5	(18,825)	(152,035)
Net current liabilities		(18,374)	(147,260)
Total assets less current liabilities		297,647	168,761
Creditors: Amounts falling due after more than one year	6	(124,067)	(157,727)
Net assets		173,580	11,034
Capital and reserves
Called up share capital		4,756	4,756
Capital redemption reserve		1,390	1,390
Profit and loss account		167,434	4,888
Total equity		173,580	11,034

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 12 June 2026 and signed on its behalf by:

Dr Andrew Fernando

Director

Elixia Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

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:
Whitewater Health Centre
Hook Surgery
Reading Road
Hook
Hampshire
RG27 9ED

These financial statements were authorised for issue by the Board on 12 June 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Prior period errors

The following prior period erros have been disclosed in these financial statements:

- Dividends from shares in subsidaries were understated by £330,499
- Ordinary dividends paid were understated by £330,499

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Elixia Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

4	Investments

	Total £
Cost or valuation
At 1 October 2024	316,021
Provision
Carrying amount
At 30 September 2025	316,021
At 30 September 2024	316,021

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Elixia Healthcare Limited

Hook Surgery
Reading Road
Hook
Hampshire
RG27 9ED

England

Ordinary

100%

Subsidiary undertakings

Elixia Healthcare Limited

The principal activity of Elixia Healthcare Limited is that of a dispensing chemist in specialised stores.

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £16,935 (2024 - £16,935).

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £124,068 (2024 - £157,726).

Creditors include bank loans repayable by instalments of £56,327 (2024 - £89,987) due after more than five years.