REGISTERED NUMBER: 06366199 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

SABRINA HEALTH CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.