Ananta Medicare Ltd

Registered number

06567448

Ananta Medicare Ltd

Report and Financial Statements

31 March 2026

Ananta Medicare Ltd
Report and accounts
Contents




Page

Company information	1
Strategic report	2
Directors' report	3-4
Independent auditor's report	5-7
Income statement	8
Statement of comprehensive income	9
Statement of financial position	10
Statement of changes in equity	11
Statement of cash flows	12
Notes to the financial statements	13-19

Ananta Medicare Ltd

Company Information

Directors

P K Jain

Secretary

S Kumar

Auditors

R Vora & Co Limited

6 Carlton Road

Romford

Essex

RM2 5AA

Bankers

ICICI Bank UK Plc

47 Ealing Road

Wembley

HA0 4BA

Registered office

Suite 1

2 Station Court

Townmead Road

Fulham

London SW6 2PY

Registered number

06567448

Ananta Medicare Ltd
Strategic Report

Introduction:

We are pleased to present the strategic report for the financial year 2026. This report provides an overview of the company's performance, considering the significant challenges posed by the ongoing war in Ukraine. Despite these adverse conditions, we are proud to announce that our company remained profitable and maintained a strong cash position throughout the year.

Financial Performance (KPI's):

	15 months	12 months
	Mar-26	Dec-24	Increase/decrease
	£	£
Revenue	4,684,490	4,213,374	11.18%
Gross Profit	85,054	332,500	-74.42%
Gross Profit Margin	1.82%	7.89%	-76.93%
Profit before tax	125,407	42,996	191.67%
Cash and Bank Balances	310,974	4,576,125	-93.20%


Principal Risks and Uncertainties:

Ukraine War
The ongoing conflict in Ukraine poses a significant risk to our business, primarily due to our primary customer base being located in that region. Management has diligently assessed this risk and acknowledges the considerable uncertainty surrounding its potential impact on the company. In light of this, management maintains a vigilant monitoring of the situation and remains cognizant of its potential consequences.

Credit Risk
The company is subject to credit risk through its invoicing and lending. The company undertakes various mitigation strategies such as obtaining guarantees against debts and only trading with companies which have a known history of repayment.

Logistics
In response to the logistical challenges arising from the war in Ukraine, management has proactively and meticulously implemented alternative arrangements for the transportation of goods. These measures were undertaken to guarantee the seamless fulfilment of customer orders placed throughout the financial year.

Regulation
In line with our steadfast commitment to risk management in a regulated industry, the company has diligently mitigated associated risks by ensuring that all goods sold have successfully undergone the requisite pharmacological tests and possess the necessary certifications. In order to sustain compliance, management remains vigilant in monitoring any changes to regulatory frameworks, thus enabling the company to promptly adapt and maintain adherence to prevailing regulations.

Outlook and Future Prospects:

The company has a positive outlook and anticipate a more profitable future, with a return to the normal course of business. However, it acknowledges the uncertainty surrounding the timing of this transition. Management have determination to navigate the current challenges and understands the need for flexibility and adaptability in the face of an unpredictable environment. Despite the unknown timeframe for the return to normalcy in the market, the company remains optimistic and committed to pursuing strategies that will drive profitability and position it for success once market conditions stabilize.

This report was approved by the board on 24 June 2026 and signed by its order.

Mr S Kumar
Secretary

Ananta Medicare Ltd
Registered number:		06567448
Directors' Report

The directors present their report and financial statements for the period ended 31 March 2026.

Principal activities
The company's principal activity during the year continued to be that of wholesalers of pharmaceutical products.

Future developments
During the year ended 31 December 2023, the company invested £700,000 in obtaining know-how to gain access to registration with UK MHRA. The work on this project is currently ongoing. The Director is confident that the results of this investment will have revenue streams from 2028 onwards.

Foreign currency risk
The company is subject to foreign currency risk given that the functional currency of its operations being USD and the presentation currency being GBP. The company undertakes various mitigation strategies in an attempt to mitigate any losses from foreign currency conversion.

Credit risk
The company is subject to credit risk through its invoicing and lending. The company undertakes various mitigation strategies such as obtaining guarantees against debts and only trading with companies which have a known history of repayment.

Geo-political risk
The company is subject to geo-political risk due to its customer's main area of operations being Ukraine. At the time of writing, Ukraine is in the middle of a military conflict with Russia; this gives rise to unforseeable risks that woulde be expected when tradin gwith customers that operate in a war zone. The company has limited ability to mitigate these risks but are looking at diversifying operations outside of Ukraine in the near future.

Dividends
The directors recommend a dividend for the year of £30,000 (2024: £30,000).
£300 per share (2024: £300)

Events since the balance sheet date
The war in Ukraine has adversly impacted the company during the year and continues to after the reporting date. The Directors are optimistic that the market conditions will stabilise in the near future.

Directors
The following persons served as directors during the period:

	P K Jain

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.


Directors' responsibilities
The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board on 24 June 2026 and signed by its order.



Mr P Jain
Director

Ananta Medicare Ltd
Independent auditor's report
to the member of Ananta Medicare Ltd

Opinion

We have audited the financial statements of Ananta Medicare Ltd (the 'company') for the period ended 31 March 2026 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the period then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern
We draw attention to note 16 in the financial statements that indicates the Russian invasion of the Company's Customer's country of operations. As stated in note 16, this event indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the strategic report and the directors’ report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our audit is considered capable of detecting irregularities, including fraud by; - Considering and obtaining evidence that the entity has complied with known, relevant laws and regulations. - Developing an understanding of the legal and regulatory framework in which the entity operates and where the entity is based including relevant laws and regulations such as Data Protection Act 2018, Companies Act 2006, Corporation Tax Act 2010, Bribery Act 2010, Law of Ukraine "On Medicines" and Good Distribution Practice. - Collecting evidence that the entity has complied with relevant regulatory framework. - Assessing how the entity's financial statements may be susceptible to material fraud and factoring this into our audit approach. - Developing an overall collective knowledge within the audit team of how instances of non-compliance with relevant laws and regulations can arise and how this can be identified. - Investigating with informed management how they have developed controls to ensure fraud or irregularities are avoided and/or detected.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.



	Rajendra Vora
	(Senior Statutory Auditor)	6 Carlton Road
	for and on behalf of
	R Vora & Co Limited	Romford
	Statutory Auditor	Essex
		RM2 5AA
	30 June 2026

Ananta Medicare Ltd
Income Statement
for the period from 1 January 2025 to 31 March 2026

15 months to				12 months to
Notes		31 March 2026		31 December 2024
£				£

Turnover	2		4,684,490		4,213,374

Cost of sales			(4,599,436)		(3,880,874)

Gross profit			85,054		332,500

Administrative expenses			(279,655)		(185,330)
Other operating income			184,240		747,739

Operating (loss)/profit	3		(10,361)		894,909

Interest receivable			135,796		372,411
Interest payable	5		(28)		(1,224,324)

Profit on ordinary activities before taxation			125,407		42,996

Tax on profit on ordinary activities	6		(34,541)		(8,219)

Profit for the period			90,866		34,777

Ananta Medicare Ltd
Statement of Comprehensive Income
for the period from 1 January 2025 to 31 March 2026

15 months to			12 months to
Notes	31 March 2026		31 December 2024
£			£

Profit for the period		90,866		34,777

Other comprehensive income

Total comprehensive income for the period		90,866		34,777

Ananta Medicare Ltd
Statement of Financial Position
as at 31 March 2026

Notes		31 March 2026			31 December 2024
£					£
Fixed assets
Intangible assets	7			559,885			629,885
Tangible assets	8			3,344			4,458
				563,229			634,343

Current assets
Debtors	9		3,712,933			7,840,981
Long Term Loan	10		1,946,869			2,073,495
Cash at bank and in hand			310,974			4,576,125
			5,970,776			14,490,601

Creditors: amounts falling due within one year	11		(4,900,810)			(13,576,447)

Net current assets				1,069,966			914,154

Total assets less current liabilities				1,633,195			1,548,497


Provisions for liabilities
Deferred taxation	12			(29,742)			(5,910)

Net assets				1,603,453			1,542,587

Capital and reserves
Called up share capital	13			100			100
Profit and loss account	14			1,603,353			1,542,487

Total equity				1,603,453			1,542,587




Mr P Jain
Director
Approved by the board on 24 June 2026













						-

Ananta Medicare Ltd
Statement of Changes in Equity
for the period from 1 January 2025 to 31 March 2026

Share		Share		Other		Profit		Total
capital		premium		reserves		and loss
account
£		£		£		£		£

At 1 January 2024	100		-		-		1,537,710		1,537,810

Profit for the financial year	-		-		-		34,777		34,777

Dividends	-		-		-		(30,000)		(30,000)

At 31 December 2024	100		-		-		1,542,487		1,542,587



At 1 January 2025	100		-		-		1,542,487		1,542,587

Profit for the period	-		-		-		90,866		90,866

Dividends	-		-		-		(30,000)		(30,000)

At 31 March 2026	100		-		-		1,603,353		1,603,453

Ananta Medicare Ltd
Statement of Cash Flows
for the period from 1 January 2025 to 31 March 2026
15 months to			12 months to
Notes	31 March 2026		31 December 2024
£			£
Operating activities
Profit for the period		90,866		34,777

Adjustments for:
Interest receivable		(135,796)		(372,411)
Interest payable		28		1,224,324
Tax on profit on ordinary activities		34,541		8,219
Depreciation		1,114		948
Amortisation of intangible assets		70,000		56,000
Decrease in debtors		4,254,253		5,300,283
Decrease in creditors		(8,674,597)		(10,722,315)
		(4,359,591)		(4,470,175)

Interest received		135,175		311,591
Interest paid		(28)		-
Corporation tax paid		(10,707)		2,912

Cash used in operating activities		(4,235,151)		(4,155,672)

Investing activities
Payments to acquire tangible fixed assets		-		(667)

Cash used in investing activities		-		(667)

Financing activities
Equity dividends paid		(30,000)		-

Cash used in financing activities		(30,000)		-

Net cash used
Cash used in operating activities		(4,235,151)		(4,155,672)
Cash used in investing activities		-		(667)
Cash used in financing activities		(30,000)		-

Net cash used		(4,265,151)		(4,156,339)

Cash and cash equivalents at 1 January		4,576,125		8,732,464
Cash and cash equivalents at 31 March		310,974		4,576,125

Cash and cash equivalents comprise:
Cash at bank		310,974		4,576,125

Ananta Medicare Ltd
Notes to the Accounts
for the period from 1 January 2025 to 31 March 2026

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The accounting period has been extended to a 15 month period to 31st March 2026 for alignement with group company reporting requirements.

	Going Concern
	After reviewing the company’s expectations and future trading conditions, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Amortisation is provided to write off the cost of the asset evenly over its expected useful life from the point of being brought into use.


	Tangible fixed assets

	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% per annum reducing balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Analysis of turnover					2026		2024
£							£

	Sale of goods					4,684,490		4,213,374
	Other					-		-

	By geographical market:

	UK					-		12,598
	Rest of world					4,684,490		4,200,776
						4,684,490		4,213,374


3	Operating profit					2026		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					1,114		948
	Amortisation of know-how					70,000		56,000
	Operating lease rentals - land and buildings					-		13,600
	Auditors' remuneration for audit services					12,600		11,000


4	Staff costs					2026		2024
£							£

	Wages and salaries					90,250		41,400
	Directors Emoluments					-		-
	Social security costs					-		-
	Other pension costs					1,782		1,782
						92,032		43,182


	Average number of employees during the year					Number	Number

	Administration					3		2
						3		2


5	Interest payable					2026		2024
£							£

	Trade creditors					-		1,224,324
	Other					28		-
						28		1,224,324


6	Taxation					2026		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					2,013		-
	Overseas tax charges					8,696		9,123

						10,709		9,123

	Deferred tax:
	Origination and reversal of timing differences					23,832		(904)


	Tax on profit on ordinary activities					34,541		8,219


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2026		2024
£							£
	Profit on ordinary activities before tax					125,407		42,996

	Standard rate of corporation tax in the UK					25%		25%

£							£
	Current tax charge for period					10,709		9,123

7	Intangible fixed assets							£
	Know-how:

	Cost
	At 1 January 2025							700,000
	At 31 March 2026							700,000

	Amortisation
	At 1 January 2025							70,115
	Provided during the period							70,000
	At 31 March 2026							140,115

	Carrying amount
	At 31 March 2026							559,885
	At 31 December 2024							629,885

	Know-how is being written off in equal annual instalments over its estimated economic life of 5 years. The amounts capitalised is for the contracted cost to acquire know-how.


8	Tangible fixed assets
								Fixtures, fittings, tools and equipment
								At cost
£
	Cost or valuation
	At 1 January 2025							284,459
	At 31 March 2026							284,459

	Depreciation
	At 1 January 2025							280,001
	Charge for the period							1,114
	At 31 March 2026							281,115

	Carrying amount
	At 31 March 2026							3,344
	At 31 December 2024							4,458



9	Debtors					2026		2024
£							£

	Trade debtors					3,712,111		7,839,939
	VAT					822		1,042
						3,712,933		7,840,981



10	Long Term Loan					2026		2024
£							£

	Long Term Loan					1,946,869		2,073,495

	The company has made an unsecured loan to Alisha Estate Ltd which is owned by P Jain. The total loan facility agreed is for $5m and repayable by 31st December 2030. Interest rate chargeable on the loan is at 3% pa. As at 31st March 2026 £1,946,868/$2,576,096 (2024: £2,073,495/$2,625,459) was outstanding to the company.


11	Creditors: amounts falling due within one year					2026		2024
£							£

	Trade creditors					4,462,092		13,139,162
	Corporation tax					63		61
	Other taxes and social security costs					3,247		1,220
	Other creditors					420,407		422,906
	Accruals and deferred income					15,001		13,098
						4,900,810		13,576,447


12	Deferred taxation					2026		2024
£							£

	Capital allowances - timing difference					29,742		5,910


						2026		2024
£							£

	At 1 January					5,910		6,814
	Charged/(credited) to the profit and loss account					23,832		(904)

	At 31 March					29,742		5,910



13	Share capital	Nominal		2026		2026		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		100		100		100


14	Profit and loss account					2026		2024
£							£

	At 1 January					1,542,487		1,537,710
	Profit for the period					90,866		34,777
	Dividends					(30,000)		(30,000)

	At 31 March					1,603,353		1,542,487


15	Dividends					2026		2024
£							£

	Dividends on ordinary shares					30,000		30,000



16	Continued events after the reporting date

	The ongoing Russian invasion of Ukraine, which continues beyond the reporting date, continues to significantly influence the business. Given that the company's predominant customer base resides in Ukraine, this has introduced a degree of uncertainty concerning the company's continued viability. Consequently, the Directors are currently exploring strategic moves into alternative geographic markets, notably the United States, as a proactive measure to mitigate the emerging risks. It is important to note that the financial ramifications of this event cannot be reasonably quantified at this juncture. Despite these challenges, the company remains operational and committed to sustaining its operations, albeit at a reduced capacity. To adapt to the evolving situation, we have made necessary logistical adjustments pertaining to the transportation of goods.


17	Other financial commitments

	Total future minimum lease payments under non-cancellable operating leases:

		Land and buildings		Land and buildings	Other		Other
		2026		2024		2026		2024
£			£		£		£
	Falling due:
	within one year	12,000		12,000		-		-
	within two to five years	-		12,000		-		-
		12,000		24,000		-		-


18	Related party transactions
	Mr P Jain owns 100% of the interest in the following 2 companies.
	1. Alisha Estates Ltd - (Ukraine) - The company made an unsecured loan arrangement of $5million and as at 31st March 2026 the amount lent was £1,946,868/$2,576,096 (2024 - £2,073,495/$2,625,459) owed to the company as a long-term debtor.
	2. Vita Sun Ltd - (UK) - Company owned by P Jain - payments were made to the company during the year to the value of $30,000 (2024: $9,985.20) and the balance outstanding as at 31st March 2026 was £0.00 (2024: £23,692.86) owed by the company to the related party.
	3. Ananta Medicare (Ukraine) Ltd - Company owned by P Jain - sales were made to the related party during the year to the value of $216,000 and the balance outstanding as at 31st March 2026 was £163,241 (2024: £0) owed to the company by the related party.

	Other related party transactions not with companies:
	4. The company paid rent on premises in UK which are owned by Mr P Jain £15,000 - (2024- £12,000).
	5. Mr P Jain, disposed of 100% shareolding on 12 June 2025 to Ananta Holdings Limited.


19	Controlling party
	Ananta Holdings Limited is the immediate parent company. The registered office of the parent company is Unit Ga-00-Sz-L-Rt-209 Level 1, Gate Avenue - South Zone, Dubai International Finance Centre, Dubai, United Arab Emirates. It is a private limited company incorporated in the United Arab Emirates. Copies of the parents' accounts are held with Dubai International Finance Centre.

	The ultimate beneficiary is Pradeep Kumar.

20	Presentation currency

	The financial statements are presented in Sterling being a UK company. The functional currency is USD.

21	Legal form of entity and country of incorporation

	Ananta Medicare Ltd is a private company limited by shares and incorporated in England.


22	Principal place of business

	The address of the company's principal place of business and registered office is:

	Suite 1
	2 Station Court
	Townmead Road
	Fulham
	London SW6 2PY