Newshore Investments Limited


Directors	Dr Priyanka Sharma
	Dr Vikram Sharma


Registered Address	14 Granary Way
	Cloughton
	Scarborough
	YO13 0FE


Registered Number	13943638 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		11,624		11,624
Tangible assets	4		458,410		305,700
Investments	5		257,428		257,428
			727,462		574,752
Current assets
Debtors	6	20,148		57,850
Cash at bank and on hand		3,087		2,971
		23,235		60,821
Creditors amounts falling due within one year	7	(50,349)		(18,239)
Net current assets (liabilities)			(27,114)		42,582
Total assets less current liabilities			700,348		617,334
Creditors amounts falling due after one year	8		(693,987)		(616,697)
Net assets			6,361		637
Capital and reserves
Called up share capital			200		200
Profit and loss account			6,161		437
Shareholders' funds			6,361		637

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2025, and are signed on its behalf by:

Dr Priyanka Sharma
Director

Dr Vikram Sharma
Director

Registered Company No. 13943638

Newshore Investments Limited

Notes to the Financial Statements
for the year ended 31 March 2025

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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis. The directors have guaranteed the continued running of the company.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis. The directors have guaranteed the continued running of the company.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from rental properties and management income.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Investments
	The fixed asset investment represents the cost of acquiring 100% of the share capital in Rosewood Dental Clinic Ltd. This company is a trading company registered in England & Wales. Under the provision of the Companies Act 2006, the company is exempt from preparing the consolidated accounts and has not done so. Therefore, the accounts show information about the company as a single entity.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	11,624	11,624
At 31 March 25	11,624	11,624
Net book value
At 31 March 25	11,624	11,624
At 31 March 24	11,624	11,624

4.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 24	305,700	305,700
Additions	152,710	152,710
At 31 March 25	458,410	458,410
Net book value
At 31 March 25	458,410	458,410
At 31 March 24	305,700	305,700

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	257,428	257,428
At 31 March 25	257,428	257,428
Net book value
At 31 March 25	257,428	257,428
At 31 March 24	257,428	257,428

	Notes
	¹Investments in group undertakings and participating interests

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	20,148	57,850
Total	20,148	57,850

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	27,883	16,705
Other creditors	20,633	-
Accrued liabilities and deferred income	1,833	1,534
Total	50,349	18,239

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	693,987	616,697
Total	693,987	616,697

9.	Related party transactions
	During the year there was a directors loan account in place. At the year end the balance on this account is £20,633 (2024: £NIL). This balance is included in other creditors and is repayable upon demand.

10.	Parent-subsidiary relationships
	Newshore Investments Ltd owns 100% of the share capital in Rosewood Dental Clinic Ltd and is the parent company within it's group.