Intravita International Limited

Registered number

08884193

Filleted Accounts

31 March 2026

Intravita International Limited
Registered number:		08884193
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		8,355			-
Tangible assets	4		486,873			548,026
			495,228			548,026

Current assets
Stocks		182,635			81,921
Debtors	5	60,711			1,025
Cash at bank and in hand		21,246			3,255
		264,592			86,201

Creditors: amounts falling due within one year	6	(362,125)			(380,071)

Net current liabilities			(97,533)			(293,870)

Total assets less current liabilities			397,695			254,156

Creditors: amounts falling due after more than one year	7		(17,270)			(31,876)

Provisions for liabilities			(29,979)			(39,074)


Net assets			350,446			183,206

Capital and reserves
Called up share capital			300			300
Profit and loss account			350,146			182,906

Shareholders' funds			350,446			183,206

The directors loan account balances as at 31 March 2026 are £44,098.50 (2025: £0). The loans are interest bearing at 3.75% p.a. (2025: 0%).
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




V. Otto
Director
Approved by the board on 25 September 2026

Intravita International Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts 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 (as applied to small entities by section 1A of the standard).

	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.

	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:

	Premises			10% reducing value
	Trade marks			25% straight line
	Motor vehicles			25% reducing value
	Equipment			25% reducing value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Trade Mark:

	Cost
	At 1 April 2025							13,199
	Additions							11,140
	At 31 March 2026							24,339

	Amortisation
	At 1 April 2025							13,199
	Provided during the year							2,785
	At 31 March 2026							15,984

	Net book value
	At 31 March 2026							8,355

	Trade marks are being written off in equal annual instalments over their estimated economic life of 4 years.


4	Tangible fixed assets
		Land and buildings		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	664,268		350,193		79,278		1,093,739
	Additions	16,034		3,551		-		19,585
	At 31 March 2026	680,302		353,744		79,278		1,113,324

	Depreciation
	At 1 April 2025	272,535		227,144		46,034		545,713
	Charge for the year	40,777		31,650		8,311		80,738
	At 31 March 2026	313,312		258,794		54,345		626,451

	Net book value
	At 31 March 2026	366,990		94,950		24,933		486,873
	At 31 March 2025	391,733		123,049		33,244		548,026


5	Debtors					2026		2025
£							£

	Trade debtors					4,905		1,025
	Other debtors					55,806		-
						60,711		1,025


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					46,335		60,706
	Obligations under finance lease and hire purchase contracts					12,468		5,700
	Trade creditors					26,529		3,905
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					126,494		113,164
	Taxation and social security costs					148,068		136,283
	Loan - AO Medical Ltd					-		27,500
	Loan - Cosmeducate Ltd					-		27,500
	Other creditors					2,231		5,313
						362,125		380,071


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					17,270		31,876


8	Other information

	Intravita International Limited is a private company limited by shares and incorporated in England. Its registered office is:
	104 Oak Road
	Tiptree
	CO5 0NA