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REGISTERED NUMBER: 14904706 (England and Wales)















Unaudited Financial Statements

for the Period 31 May 2023 to 31 May 2024

for

SERENATA CARE LTD

SERENATA CARE LTD (Registered number: 14904706)






Contents of the Financial Statements
for the Period 31 May 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SERENATA CARE LTD

Company Information
for the Period 31 May 2023 to 31 May 2024







DIRECTOR: MRS. V. HEEROO





SECRETARY: MRS. V. HEEROO





REGISTERED OFFICE: C/O MALCOLM WILSON GILLOTT FOWLER
&CO
SPACES, 12 HAMMERSMITH GROVE
LONDON
W6 7AP





REGISTERED NUMBER: 14904706 (England and Wales)





ACCOUNTANTS: RMS & CO
CHARTERED CERTIFIED ACCOUNTANTS
31 CHEQUERS DRIVE
HORLEY
SURREY
RH6 8DR

SERENATA CARE LTD (Registered number: 14904706)

Balance Sheet
31 May 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 98,750
Tangible assets 5 1,070,125
1,168,875

CURRENT ASSETS
Debtors 6 4,322
Cash at bank and in hand 150,387
154,709
CREDITORS
Amounts falling due within one year 7 857,407
NET CURRENT LIABILITIES (702,698 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

466,177

CREDITORS
Amounts falling due after more than
one year

8

(440,606

)

PROVISIONS FOR LIABILITIES 10 (52,938 )
NET LIABILITIES (27,367 )

SERENATA CARE LTD (Registered number: 14904706)

Balance Sheet - continued
31 May 2024

Notes £    £   
CAPITAL AND RESERVES
Called up share capital 11 100
Retained earnings 12 (27,467 )
SHAREHOLDERS' FUNDS (27,367 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 February 2025 and were signed by:





MRS. V. HEEROO - Director


SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements
for the Period 31 May 2023 to 31 May 2024

1. STATUTORY INFORMATION

SERENATA CARE LTD 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amount receivable for goods and services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty 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 each asset over its estimated useful life.
Fixtures and fittings - 15% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued
for the Period 31 May 2023 to 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 31 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 100,000
At 31 May 2024 100,000
AMORTISATION
Amortisation for period 1,250
At 31 May 2024 1,250
NET BOOK VALUE
At 31 May 2024 98,750

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued
for the Period 31 May 2023 to 31 May 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
Additions 829,500 250,000 1,079,500
At 31 May 2024 829,500 250,000 1,079,500
DEPRECIATION
Charge for period - 9,375 9,375
At 31 May 2024 - 9,375 9,375
NET BOOK VALUE
At 31 May 2024 829,500 240,625 1,070,125

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
£   
Other debtors 4,322

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
£   
Bank loans and overdrafts 31,800
Amounts owed to group undertakings 464,997
Taxation and social security 4,130
Other creditors 356,480
857,407

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
£   
Bank loans 440,606

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 218,006

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued
for the Period 31 May 2023 to 31 May 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 472,406

The security is as follows:

A fixed and floating charge over all assets.

Full details of the charges can be found at Companies House with reference number 149047060001 and 149047060002.

10. PROVISIONS FOR LIABILITIES
£   
Deferred tax
Accelerated capital allowances 52,938

Deferred
tax
£   
Provided during period 52,938
Balance at 31 May 2024 52,938

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued
for the Period 31 May 2023 to 31 May 2024

12. RESERVES
Retained
earnings
£   

Deficit for the period (27,467 )
At 31 May 2024 (27,467 )

13. RELATED PARTY DISCLOSURES

The company operates a current account with its Directors. The loan is interest free with no
fixed repayment terms and are included in other creditors. The balance owed to Mrs V Heeroo at the year end was £291,245, and the maximum balance during the year was £291,245.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is KEVIM HOLDING LTD.

The company is controlled by Kevim Holding Ltd, who owns 100% of the share capital.