2022-11-012023-10-312023-10-31false10449437SHAYONA HEALTHCARE LTD2024-07-29iso4217:GBPxbrli:pure104494372022-11-01104494372023-10-31104494372022-11-012023-10-31104494372021-11-01104494372022-10-31104494372021-11-012022-10-3110449437bus:SmallEntities2022-11-012023-10-3110449437bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3110449437bus:FullAccounts2022-11-012023-10-3110449437bus:PrivateLimitedCompanyLtd2022-11-012023-10-3110449437core:WithinOneYear2023-10-3110449437core:AfterOneYear2023-10-3110449437core:WithinOneYear2022-10-3110449437core:AfterOneYear2022-10-3110449437core:ShareCapital2023-10-3110449437core:SharePremium2023-10-3110449437core:RevaluationReserve2023-10-3110449437core:OtherReservesSubtotal2023-10-3110449437core:RetainedEarningsAccumulatedLosses2023-10-3110449437core:ShareCapital2022-10-3110449437core:SharePremium2022-10-3110449437core:RevaluationReserve2022-10-3110449437core:OtherReservesSubtotal2022-10-3110449437core:RetainedEarningsAccumulatedLosses2022-10-3110449437core:LandBuildings2023-10-3110449437core:PlantMachinery2023-10-3110449437core:Vehicles2023-10-3110449437core:FurnitureFittings2023-10-3110449437core:OfficeEquipment2023-10-3110449437core:NetGoodwill2023-10-3110449437core:IntangibleAssetsOtherThanGoodwill2023-10-3110449437core:ListedExchangeTraded2023-10-3110449437core:UnlistedNon-exchangeTraded2023-10-3110449437core:LandBuildings2022-10-3110449437core:PlantMachinery2022-10-3110449437core:Vehicles2022-10-3110449437core:FurnitureFittings2022-10-3110449437core:OfficeEquipment2022-10-3110449437core:NetGoodwill2022-10-3110449437core:IntangibleAssetsOtherThanGoodwill2022-10-3110449437core:ListedExchangeTraded2022-10-3110449437core:UnlistedNon-exchangeTraded2022-10-3110449437core:LandBuildings2022-11-012023-10-3110449437core:PlantMachinery2022-11-012023-10-3110449437core:Vehicles2022-11-012023-10-3110449437core:FurnitureFittings2022-11-012023-10-3110449437core:OfficeEquipment2022-11-012023-10-3110449437core:NetGoodwill2022-11-012023-10-3110449437core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110449437core:ListedExchangeTraded2022-11-012023-10-3110449437core:UnlistedNon-exchangeTraded2022-11-012023-10-3110449437core:MoreThanFiveYears2022-11-012023-10-3110449437core:Non-currentFinancialInstruments2023-10-3110449437core:Non-currentFinancialInstruments2022-10-3110449437dpl:CostSales2022-11-012023-10-3110449437dpl:DistributionCosts2022-11-012023-10-3110449437core:LandBuildings2022-11-012023-10-3110449437core:PlantMachinery2022-11-012023-10-3110449437core:Vehicles2022-11-012023-10-3110449437core:FurnitureFittings2022-11-012023-10-3110449437core:OfficeEquipment2022-11-012023-10-3110449437dpl:AdministrativeExpenses2022-11-012023-10-3110449437core:NetGoodwill2022-11-012023-10-3110449437core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3110449437dpl:GroupUndertakings2022-11-012023-10-3110449437dpl:ParticipatingInterests2022-11-012023-10-3110449437dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3110449437core:ListedExchangeTraded2022-11-012023-10-3110449437dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3110449437core:UnlistedNon-exchangeTraded2022-11-012023-10-3110449437dpl:CostSales2021-11-012022-10-3110449437dpl:DistributionCosts2021-11-012022-10-3110449437core:LandBuildings2021-11-012022-10-3110449437core:PlantMachinery2021-11-012022-10-3110449437core:Vehicles2021-11-012022-10-3110449437core:FurnitureFittings2021-11-012022-10-3110449437core:OfficeEquipment2021-11-012022-10-3110449437dpl:AdministrativeExpenses2021-11-012022-10-3110449437core:NetGoodwill2021-11-012022-10-3110449437core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3110449437dpl:GroupUndertakings2021-11-012022-10-3110449437dpl:ParticipatingInterests2021-11-012022-10-3110449437dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3110449437core:ListedExchangeTraded2021-11-012022-10-3110449437dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3110449437core:UnlistedNon-exchangeTraded2021-11-012022-10-3110449437core:NetGoodwill2023-10-3110449437core:IntangibleAssetsOtherThanGoodwill2023-10-3110449437core:LandBuildings2023-10-3110449437core:PlantMachinery2023-10-3110449437core:Vehicles2023-10-3110449437core:FurnitureFittings2023-10-3110449437core:OfficeEquipment2023-10-3110449437core:AfterOneYear2023-10-3110449437core:WithinOneYear2023-10-3110449437core:ListedExchangeTraded2023-10-3110449437core:UnlistedNon-exchangeTraded2023-10-3110449437core:ShareCapital2023-10-3110449437core:SharePremium2023-10-3110449437core:RevaluationReserve2023-10-3110449437core:OtherReservesSubtotal2023-10-3110449437core:RetainedEarningsAccumulatedLosses2023-10-3110449437core:NetGoodwill2022-10-3110449437core:IntangibleAssetsOtherThanGoodwill2022-10-3110449437core:LandBuildings2022-10-3110449437core:PlantMachinery2022-10-3110449437core:Vehicles2022-10-3110449437core:FurnitureFittings2022-10-3110449437core:OfficeEquipment2022-10-3110449437core:AfterOneYear2022-10-3110449437core:WithinOneYear2022-10-3110449437core:ListedExchange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SHAYONA HEALTHCARE LTD

Registered Number
10449437
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

SHAYONA HEALTHCARE LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

ANANDANAYAGAM, Sutharsan
PATEL, Arpit Jayeshkumar
PATEL, Axit
SUQLAIN, Sanaan

Company Secretary

ANANDANAYAGAM, Sutharsan

Registered Address

9a Leysdown Road
Leysdown-On-Sea
Sheerness
ME12 4RE

Registered Number

10449437 (England and Wales)
SHAYONA HEALTHCARE LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets335,00035,000
Tangible assets49,01412,019
Investments52,229,110765,271
2,273,124812,290
Current assets
Stocks630,72033,685
Debtors7257,587281,813
Cash at bank and on hand114,119111,097
402,426426,595
Creditors amounts falling due within one year8(763,065)(561,502)
Net current assets (liabilities)(360,639)(134,907)
Total assets less current liabilities1,912,485677,383
Creditors amounts falling due after one year9(1,843,793)(603,841)
Net assets68,69273,542
Capital and reserves
Called up share capital100100
Profit and loss account68,59273,442
Shareholders' funds68,69273,542
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2024, and are signed on its behalf by:
ANANDANAYAGAM, Sutharsan
Director
SUQLAIN, Sanaan
Director

Registered Company No. 10449437
SHAYONA HEALTHCARE LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measure at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year65
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2235,00035,000
At 31 October 2335,00035,000
Net book value
At 31 October 2335,00035,000
At 31 October 2235,00035,000
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 224,10553,5301,49559,130
At 31 October 234,10553,5301,49559,130
Depreciation and impairment
At 01 November 223,24842,94092347,111
Charge for year2142,6481433,005
At 31 October 233,46245,5881,06650,116
Net book value
At 31 October 236437,9424299,014
At 31 October 2285710,59057212,019
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 November 22765,271765,271
Additions1,463,8391,463,839
At 31 October 232,229,1102,229,110
Net book value
At 31 October 232,229,1102,229,110
At 31 October 22765,271765,271

Notes

1Investments in group undertakings and participating interests
6.Stocks

2023

2022

££
Finished goods30,72033,685
Total30,72033,685
7.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables231,769209,200
Amounts owed by group undertakings-50,468
Other debtors25,81822,145
Total257,587281,813
8.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables201,284177,389
Bank borrowings and overdrafts250,74090,216
Amounts owed to related parties15,812-
Taxation and social security4,8871,118
Other creditors290,157292,594
Accrued liabilities and deferred income185185
Total763,065561,502
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.
9.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts1,843,793603,841
Total1,843,793603,841
10.Related party transactions
At the year end, the company owed £14,000 (DR £50,468) to Gilco Corporation Ltd and £1,812 (2022: NIL) to Pevensey Ltd. Both companies are related as Shayona Healthcare Ltd is the parent company of these companies.