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REGISTERED NUMBER: 14830129 (England and Wales)















Unaudited Financial Statements

for the Period 26th April 2023 to 30th April 2024

for

SHAYONA MEDICARE LIMITED

SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)






Contents of the Financial Statements
for the period 26th April 2023 to 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

SHAYONA MEDICARE LIMITED

Company Information
for the period 26th April 2023 to 30th April 2024







DIRECTORS: V K Patel
A J Patel
S R Vansola
J K Patel





REGISTERED OFFICE: 2 Burton House, Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP





REGISTERED NUMBER: 14830129 (England and Wales)





ACCOUNTANTS: Jacquards
2 Burton House
Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP

SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Balance Sheet
30th April 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 1,109,783
Tangible assets 5 87,031
1,196,814

CURRENT ASSETS
Stocks 59,816
Debtors 6 220,490
Cash at bank and in hand 54,468
334,774
CREDITORS
Amounts falling due within one year 7 734,411
NET CURRENT LIABILITIES (399,637 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

797,177

CREDITORS
Amounts falling due after more than one
year

8

(803,918

)

PROVISIONS FOR LIABILITIES (18,580 )
NET LIABILITIES (25,321 )

CAPITAL AND RESERVES
Called up share capital 10 20
Retained earnings (25,341 )
SHAREHOLDERS' FUNDS (25,321 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Balance Sheet - continued
30th April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th April 2025 and were signed on its behalf by:




A J Patel - Director V K Patel - Director




S R Vansola - Director


SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Notes to the Financial Statements
for the period 26th April 2023 to 30th April 2024

1. STATUTORY INFORMATION

Shayona Medicare Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of fifteen 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.

Leasehold costs- over lease term
Plant, fixtures and fittings- 25% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Notes to the Financial Statements - continued
for the period 26th April 2023 to 30th April 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 4 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 1,135,005
At 30th April 2024 1,135,005
AMORTISATION
Charge for period 25,222
At 30th April 2024 25,222
NET BOOK VALUE
At 30th April 2024 1,109,783

SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Notes to the Financial Statements - continued
for the period 26th April 2023 to 30th April 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 13,114 79,183 92,297
At 30th April 2024 13,114 79,183 92,297
DEPRECIATION
Charge for period 404 4,862 5,266
At 30th April 2024 404 4,862 5,266
NET BOOK VALUE
At 30th April 2024 12,710 74,321 87,031

6. DEBTORS
£   
Amounts falling due within one year:
Trade debtors 171,396
VAT 15,676
Prepayments and accrued income 21,543
208,615

Amounts falling due after more than one year:
Other debtors 11,875

Aggregate amounts 220,490

Other debtors falling due after more than one year is comprised of rent deposit.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 33,252
Trade creditors 104,619
Social security and other taxes 1,833
Other creditors 13,392
Directors' current accounts 489,027
Accruals and deferred income 92,288
734,411

SHAYONA MEDICARE LIMITED (REGISTERED NUMBER: 14830129)

Notes to the Financial Statements - continued
for the period 26th April 2023 to 30th April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans - 1-2 years 36,192
Bank loans - 2-5 years 122,976
Bank loans more 5 yr by instal 644,750
803,918

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 644,750

9. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 837,170

Bank loans are secured by a fixed and floating charge over the company's assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary 0.10 10
100 Ordinary A, B, C & D 0.1 10
20

The following shares were allotted and fully paid for cash at par during the period:

100 Ordinary shares of 0.10 each
100 Ordinary A, B, C & D shares of 0.1 each

11. ULTIMATE CONTROLLING PARTY

There is no one single ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Shayona Medicare Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shayona Medicare Limited for the period ended 30th April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Shayona Medicare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shayona Medicare Limited and state those matters that we have agreed to state to the Board of Directors of Shayona Medicare Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shayona Medicare Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Shayona Medicare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shayona Medicare Limited. You consider that Shayona Medicare Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Shayona Medicare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Jacquards
2 Burton House
Repton Place
White Lion Road
Amersham
Buckinghamshire
HP7 9LP


25th April 2025