Anivishon Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Anivishon Limited

Company Information

Director

Mr V Kumar

Registered office

84 Paxton Crescent Shenley Lodge Milton Keynes Buckinghamshire MK5 7PY

Accountants

Michael J Emery & Co Limited Chartered Accountants22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Anivishon Limited

(Registration number: 10889248)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,244	4,715
Investment property	5	733,088	598,000
		737,332	602,715
Current assets
Cash at bank and in hand		4,817	8,085
Creditors: Amounts falling due within one year	6	(397,879)	(371,113)
Net current liabilities		(393,062)	(363,028)
Total assets less current liabilities		344,270	239,687
Creditors: Amounts falling due after more than one year	6	(134,179)	(51,426)
Provisions for liabilities		(21,758)	(21,848)
Net assets		188,333	166,413
Capital and reserves
Called up share capital		98	98
Revaluation reserve		89,322	89,322
Retained earnings		98,913	76,993
Shareholders' funds		188,333	166,413

Anivishon Limited

(Registration number: 10889248)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	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 director acknowledges his 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 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 June 2026
 

......................................... Mr V Kumar Director

Anivishon Limited

Notes to the Unaudited 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, 10889248.

The address of its registered office is:
84 Paxton Crescent
Shenley Lodge
Milton Keynes
Buckinghamshire
MK5 7PY
UK

These financial statements were authorised for issue by the director on 22 June 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Anivishon Limited

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

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	10% on reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Anivishon Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company during the year, including the director, was 1 (2025 - 1).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	8,408	8,408
At 31 March 2026	8,408	8,408
Depreciation
At 1 April 2025	3,693	3,693
Charge for the year	471	471
At 31 March 2026	4,164	4,164
Carrying amount
At 31 March 2026	4,244	4,244
At 31 March 2025	4,715	4,715

Anivishon Limited

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

5	Investment properties

	2026 £
At 1 April	598,000
Additions	135,088
At 31 March	733,088

There has been no valuation of investment property by an independent valuer.

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	3,562	4,637
Trade creditors		536	500
Taxation and social security		5,232	4,945
Accruals and deferred income		438	420
Other creditors		388,111	360,611
		397,879	371,113

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	134,179	51,426

Anivishon Limited

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

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	134,179	51,426

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,562	4,637

Loans are secured against the investment properties of the company