| Registered number: 07517224 | ||||||||
| FOR THE YEAR ENDED 28 FEBRUARY 2026 | ||||||||
| Prepared By: | ||||||||
| Lever Bros & Co | ||||||||
| Chartered Accountants | ||||||||
| First Floor, 690 Great West Road | ||||||||
| Osterley Village | ||||||||
| Isleworth | ||||||||
| TW7 4PU | ||||||||
| Vivo Medical Care Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 28 FEBRUARY 2026 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| England | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 07517224 | ||||||||
| ACCOUNTANTS | ||||||||
| Lever Bros & Co | ||||||||
| Chartered Accountants | ||||||||
| First Floor, 690 Great West Road | ||||||||
| Osterley Village | ||||||||
| Isleworth | ||||||||
| TW7 4PU | ||||||||
| Vivo Medical Care Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED28 FEBRUARY 2026 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| Vivo Medical Care Limited | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2026 | 2025 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 2 | |||||||||
| CURRENT ASSETS | ||||||||||
| Debtors | 3 | |||||||||
| Cash at bank and in hand | ||||||||||
| 1,181,836 | 985,693 | |||||||||
| CREDITORS: Amounts falling due within one year | 4 | |||||||||
| NET CURRENT (LIABILITIES) / ASSETS | ( | 181,422 | ||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CREDITORS: Amounts falling due after more than one year | 5 | 5,305,371 | 6,146,964 | |||||||
| PROVISIONS FOR LIABILITIES AND CHARGES | 8 | |||||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 9 | |||||||||
| Share premium account | 10 | |||||||||
| Profit and loss account | 1,116,513 | 629,663 | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| Vivo Medical Care Limited | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 28 FEBRUARY 2026 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Land And Buildings | straight line2% | |||||||
| Plant And Machinery | reducing balance25% | |||||||
| Commercial Vehicles | reducing balance25% | |||||||
| Fixtures And Fittings | reducing balance25% | |||||||
| 1c. Taxation | ||||||||
| Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. | ||||||||
| 1d. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1e. Turnover | ||||||||
| Turnover represents medical care services supplied by the company. | ||||||||
| 1f. Statutory Information | ||||||||
| Vivo Medical Care Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 07517224 and registered office address is 10 Bourne End Road, Northwood, England, HA6 3BS. | ||||||||
| Vivo Medical Care Limited | ||||||||
| 1g. Financial Instruments | ||||||||
| 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, loans to related parties and investments. | ||||||||
| 2. TANGIBLE FIXED ASSETS | ||||||||||
| Land And | Plant and | Commercial | Fixtures | |||||||
| Buildings | Machinery | Vehicles | and Fittings | Total | ||||||
| £ | £ | £ | £ | £ | ||||||
| Cost | ||||||||||
| At 1 March 2025 | 7,488,974 | 199,208 | 70,661 | 57,052 | 7,815,895 | |||||
| Additions | 21,291 | 515 | - | 1,930 | 23,736 | |||||
| At 28 February 2026 | 7,510,265 | 199,723 | 70,661 | 58,982 | 7,839,631 | |||||
| Depreciation | ||||||||||
| At 1 March 2025 | 674,507 | 169,054 | 16,193 | 18,651 | 878,405 | |||||
| For the year | 95,615 | 7,613 | 13,617 | 9,991 | 126,836 | |||||
| At 28 February 2026 | 770,122 | 176,667 | 29,810 | 28,642 | 1,005,241 | |||||
| Net Book Amounts | ||||||||||
| At 28 February 2026 | 6,834,390 | |||||||||
| At 28 February 2025 | 6,937,490 | |||||||||
| 3. DEBTORS | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 5,086 | - | ||||||
| Salaries and wages control | 8,052 | - | ||||||
| Other debtors | 36,705 | - | ||||||
| 49,843 | - | |||||||
| 4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2026 | 2025 | |||||||
| £ | £ | |||||||
| Taxation and social security | 225,271 | 153,951 | ||||||
| Salaries and wages control | - | 999 | ||||||
| Directors current account | 924,631 | 561,342 | ||||||
| Hire purchase | 11,198 | 8,451 | ||||||
| Trade creditors | 15,001 | 13,212 | ||||||
| Pension schemes | 4,070 | 4,216 | ||||||
| Accruals | 63,850 | 62,100 | ||||||
| 1,244,021 | 804,271 | |||||||
| Vivo Medical Care Limited | ||||||||
| 5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2026 | 2025 | |||||||
| £ | £ | |||||||
| Bank loans secured | 5,288,352 | 2,866,000 | ||||||
| Hire purchase >1yr | 17,019 | 30,964 | ||||||
| Directors Loans | - | 3,250,000 | ||||||
| 5,305,371 | 6,146,964 | |||||||
| Last year, £3,000,000 of the directors loans were subordinated. The subordination was removed in April 2025. | ||||||||
| 6. SECURED CREDITORS | ||||||||
| 2026 | 2025 | |||||||
| £ | £ | |||||||
| Amount of bank loans and overdrafts which are secured | 5,288,352 | 2,866,000 | ||||||
| The bank loans are secured over the freehold property and are charged interest at 6.0%. | ||||||||
| 7. EMPLOYEES | ||||||
| 2026 | 2025 | |||||
| No. | No. | |||||
| Average number of employees | 48 | |||||
| 8. PROVISIONS FOR LIABILITIES | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Deferred taxation | 315,621 | 308,785 | ||||||
| 315,621 | 308,785 | |||||||
| 9. SHARE CAPITAL | 2026 | 2025 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 200 | 200 | |||||||
| 200 | 200 | |||||||
| Vivo Medical Care Limited | ||||||||
| 10. SHARE PREMIUM ACCOUNT | 2026 | 2025 | ||||
| £ | £ | |||||
| Share premium account | 33,300 | 33,300 |