REGISTERED NUMBER: 03631708 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ANCER SPA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S R Pease

H Pease

SECRETARY:

H Pease

REGISTERED OFFICE:

115c Milton Road

Cambridge

CB4 1XE

REGISTERED NUMBER:

03631708 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,601

7,266

5,601

7,266

CURRENT ASSETS

Debtors

6

7,018

8,875

Cash at bank

230

657

7,248

9,532

CREDITORS

Amounts falling due within one year

7

56,869

49,478

NET CURRENT LIABILITIES

(49,621

)

(39,946

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,020

)

(32,680

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(44,120

)

(32,780

)

SHAREHOLDERS' FUNDS

(44,020

)

(32,680

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

They were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

S R Pease - Director

1.	STATUTORY INFORMATION

Ancer Spa Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31 December 2025 the company's current liabilities exceeded its current assets by £49,621 and total liabilities of the company were £56,869. The company is reliant upon the continued support of its directors, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary to enable the company to continue as a going concern.

Turnover

The turnover represents net invoiced sales of goods and services supplied by the company, excluding VAT and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1997, has been fully amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Equipment

-

25% on cost

Motor vehicles

-

25% on cost

Pension contribution

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

25,000

AMORTISATION

At 1 January 2025

and 31 December 2025

25,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 January 2025

21,172

4,496

25,668

Additions

614

-

614

At 31 December 2025

21,786

4,496

26,282

DEPRECIATION

At 1 January 2025

13,906

4,496

18,402

Charge for year

2,279

-

2,279

At 31 December 2025

16,185

4,496

20,681

NET BOOK VALUE

At 31 December 2025

5,601

-

5,601

At 31 December 2024

7,266

-

7,266

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,018

8,373

Tax

-

502

7,018

8,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,303

6,376

Trade creditors

-

716

Social security and other taxes

450

212

VAT

1,834

1,277

Directors' current accounts

51,282

38,897

Accruals

2,000

2,000

56,869

49,478

8.	ULTIMATE CONTROLLING PARTY