REGISTERED NUMBER: 10690134 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

8WINAIK LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs P Naik

Dr A Naik

REGISTERED OFFICE:

2 School Close

High Wycombe

HP11 1PH

REGISTERED NUMBER:

10690134 (England and Wales)

ACCOUNTANTS:

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

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 8winaik Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 8winaik 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 8winaik Limited and state those matters that we have agreed to state to the Board of Directors of 8winaik 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 8winaik Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that 8winaik 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 profit of 8winaik Limited. You consider that 8winaik Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 8winaik 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.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

30 December 2025

FIXED ASSETS

Tangible assets

4

55,309

69,215

CURRENT ASSETS

Debtors

5

491,747

493,363

Investments

6

-

220,000

Cash at bank

481,507

121,494

973,254

834,857

CREDITORS

Amounts falling due within one year

7

(50,071

)

(49,595

)

NET CURRENT ASSETS

923,183

785,262

TOTAL ASSETS LESS CURRENT LIABILITIES

978,492

854,477

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

978,491

854,476

978,492

854,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Dr A Naik - Director

1.	STATUTORY INFORMATION

8winaik 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, providing health services.

Tangible fixed assets

Property,plant and equipment are stated at fair value which is cost less accumulated depreciation and impairment.

Depreciation is provided on all property, plant and equipment at rates calculated to write off the cost less estimated residual value of each assets on a systematic basis over its expected useful life as follows:

Plant and Machinery - 25% on reducing balance

Motor Vehicles - 20% on reducing balance

The carrying value of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

4,457

105,650

110,107

DEPRECIATION

At 1 April 2024

3,188

37,704

40,892

Charge for year

317

13,589

13,906

At 31 March 2025

3,505

51,293

54,798

NET BOOK VALUE

At 31 March 2025

952

54,357

55,309

At 31 March 2024

1,269

67,946

69,215

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,009

41,699

Other debtors

124,750

123,527

Directors' current accounts

334,206

328,137

Prepayments

14,782

-

491,747

493,363

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Current investments

-

220,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

47,772

47,435

Social security and other taxes

139

-

Accrued expenses

2,160

2,160

50,071

49,595

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company paid total dividends £1,000 (2024 - £2,000) to the shareholders.

9.	RELATED PARTY DISCLOSURES

Included within Debtors is Directors loan account £334,206 which is unsecured and Interest free. Benefit in kind has been disclosed accordingly.