Company No: 04291440 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Stocks	3	6,121,756		6,356,952
Debtors	4	46,349		84,416
Cash at bank and in hand	5	1,989,708		1,752,093
		8,157,813		8,193,461
Creditors: amounts falling due within one year	6	( 334,748)		( 257,728)
Net current assets		7,823,065		7,935,733
Total assets less current liabilities		7,823,065		7,935,733
Net assets		7,823,065		7,935,733
Capital and reserves
Called-up share capital	7	2		2
Profit and loss account		7,823,063		7,935,731
Total shareholder's funds		7,823,065		7,935,733

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.

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Anicar Limited (registered number: 04291440) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Marion Claire Horton Director

13 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Anicar Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 102 Cricklewood Broadway, London, NW2 3EJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	3		2

3. Stocks

	2026		2025
	£		£
Finished goods	6,121,756		6,356,952

4. Debtors

	2026		2025
	£		£
Trade debtors	7,136		83,816
Amounts owed by parent undertakings	0		600
Corporation tax	39,213		0
	46,349		84,416

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	1,989,708		1,752,093

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	43,045		0
Amounts owed to group undertakings	72,074		0
Taxation and social security	21,346		71,975
Other creditors	198,283		185,753
	334,748		257,728

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Management fee payable to Parent Company	25,000		25,000
Amounts due to (from) Parent Company as at 31.3.2026	72,074		(600)

9. Ultimate controlling party

Parent Company:

Anicar Holdings Ltd

102 Cricklewood Broadway, London NW2 3EJ