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REGISTERED NUMBER: 06366199 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

SABRINA HEALTH CARE LIMITED

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SABRINA HEALTH CARE LIMITED |

COMPANY INFORMATION

For The Year Ended 28 February 2025

| DIRECTOR: | Mr T Seeneevassen

| REGISTERED OFFICE: | 77 Cardigan Road

| Bridlington

| East Yorkshire

| YO15 3JU

| REGISTERED NUMBER: | 06366199 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| 5 & 6 Manor Garth

| Manor Court

| Scarborough

| North Yorkshire

| YO11 3TU

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

BALANCE SHEET

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 54,885 |  | 65,199 |  |

Investments | 5 | 2,027,296 |  | 3,040,944 |  |

2,082,181 |  | 3,106,143 |  |

CURRENT ASSETS

Stocks | 1,500 |  | 1,500 |  |

Debtors | 6 | 344,733 |  | 487,545 |  |

Cash at bank | 233,675 |  | 318,634 |  |

579,908 |  | 807,679 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,224,631 |  | 1,492,315 |  |

NET CURRENT LIABILITIES | (644,723 | ) | (684,636 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,437,458 |  | 2,421,507 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,311 | ) | (1,163,798 | ) |

PROVISIONS FOR LIABILITIES | (13,633 | ) | (16,300 | ) |

NET ASSETS | 1,421,514 |  | 1,241,409 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 1,421,414 |  | 1,241,309 |  |

SHAREHOLDERS' FUNDS | 1,421,514 |  | 1,241,409 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

BALANCE SHEET - continued

28 February 2025

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 9 December 2025 and were signed by:

Mr T Seeneevassen - Director

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Sabrina Health Care 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.

| The principle accounting policies adopted in the preparation of the financial statements are set out below.

| Preparation of consolidated financial statements

| The financial statements contain information about Sabrina Health Care Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| 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 reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairments.

| Stocks

| Stocks relate to food and medical provisions in the homes and are valued at cost.

| Taxation

| Taxation for the year 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.

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

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 year 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 151 (2024 - 142 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 197,481 |  |

| DEPRECIATION

| At 1 March 2024 | 132,282 |  |

| Charge for year | 10,314 |  |

| At 28 February 2025 | 142,596 |  |

| NET BOOK VALUE

| At 28 February 2025 | 54,885 |  |

| At 29 February 2024 | 65,199 |  |

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2024 | 3,040,944 |  |

| Impairments | (1,013,648 | ) |

| At 28 February 2025 | 2,027,296 |  |

| NET BOOK VALUE

| At 28 February 2025 | 2,027,296 |  |

| At 29 February 2024 | 3,040,944 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 252,921 |  | 319,155 |  |

| Other debtors | 91,812 |  | 168,390 |  |

344,733 |  | 487,545 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 307,304 |  | 357,454 |  |

| Deferred income | 69,242 |  | 129,624 |  |

| Trade creditors | 4,237 |  | 74,317 |  |

| Taxation and social security | 573,164 |  | 527,340 |  |

| Other creditors | 270,684 |  | 403,580 |  |

1,224,631 |  | 1,492,315 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,311 |  | 1,163,798 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 309,615 |  | 1,521,252 |  |

SABRINA HEALTH CARE LIMITED (REGISTERED NUMBER: 06366199) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 | 2024 |

£ | £ |

| Mr T Seeneevassen

| Balance outstanding at start of year | 156,703 |  | 29,999 |  |

| Amounts advanced | 438,844 |  | 601,613 |  |

| Amounts repaid | (597,729 | ) | (474,909 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (2,182 | ) | 156,703 |  |

12. | RELATED PARTY DISCLOSURES

| Hexon Limited, a wholly owned subsidiary, has provided assets as security against part of the company's borrowing. The remaining security has been provided by the company's director, Mr T Seeneevassen.

| Included with debtors is a loan of £91,812 (2024 £11,687) owed by a related company, Aalia Health Care Limited.

| During the year, the company paid rent of £24,000 (2023 £24,000) to the director for the use of head office premises.

13. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its sole director, Mr T Seeneevassen, who owns 100% of the share capital.