PEVENSEY LIMITED


Directors	ANANDANAYAGAM, Sutharsan
	PATEL, Arpit Jayeshkumar
	PATEL, Axit
	SUQLAIN, Sanaan


Registered Address	19 Croxted Road
	London
	SE21 8SZ


Registered Number	06665383 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		23,645		28,980
			23,645		28,980
Current assets
Stocks	5	71,875		70,027
Debtors	6	1,644,308		1,547,039
Cash at bank and on hand		120,304		86,527
		1,836,487		1,703,593
Creditors amounts falling due within one year	7	(499,357)		(407,502)
Net current assets (liabilities)			1,337,130		1,296,091
Total assets less current liabilities			1,360,775		1,325,071
Net assets			1,360,775		1,325,071
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,360,773		1,325,069
Shareholders' funds			1,360,775		1,325,071

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 31 December 2025, and are signed on its behalf by:

ANANDANAYAGAM, Sutharsan
Director

PATEL, Arpit Jayeshkumar
Director

Registered Company No. 06665383

PEVENSEY 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Fixtures and fittings	25	-

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	199,900	199,900
At 31 March 25	199,900	199,900
Amortisation and impairment
At 01 April 24	199,900	199,900
At 31 March 25	199,900	199,900
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 24	18,522	76,676	95,198
At 31 March 25	18,522	76,676	95,198
Depreciation and impairment
At 01 April 24	3,473	62,745	66,218
Charge for year	1,852	3,483	5,335
At 31 March 25	5,325	66,228	71,553
Net book value
At 31 March 25	13,197	10,448	23,645
At 31 March 24	15,049	13,931	28,980

5.	Stocks

	2025	2024
	£	£
Finished goods	71,875	70,027
Total	71,875	70,027

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	185,268	177,607
Amounts owed by group undertakings	1,384,511	1,300,728
Other debtors	72,881	67,350
Prepayments and accrued income	1,648	1,354
Total	1,644,308	1,547,039

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	167,861	172,547
Taxation and social security	20,908	4,394
Payments received on account	87,002	85,556
Other creditors	4,395	10,815
Accrued liabilities and deferred income	219,191	134,190
Total	499,357	407,502

8.	Related party transactions
	During the year, Shayona Healthcare Ltd owed £1,384,510.00 (2024: 1,300,728) to Pevensey Ltd. The companies are related as Shayona Healthcare Ltd owns 100% share capital of Pevensey Ltd.