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REGISTERED NUMBER: 14904706 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

SERENATA CARE LTD

SERENATA CARE LTD (Registered number: 14904706)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SERENATA CARE LTD

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | MRS. V. HEEROO

| SECRETARY: | MRS. V. HEEROO

| REGISTERED OFFICE: | C/O MALCOLM WILSON GILLOTT FOWLER

| &CO

| SPACES, 12 HAMMERSMITH GROVE

| LONDON

| W6 7AP

| REGISTERED NUMBER: | 14904706 (England and Wales)

| ACCOUNTANTS: | RMS & CO

| CHARTERED CERTIFIED ACCOUNTANTS

| 31 CHEQUERS DRIVE

| HORLEY

| SURREY

| RH6 8DR

SERENATA CARE LTD (Registered number: 14904706)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 93,750 |  | 98,750 |  |

Tangible assets | 5 | 1,034,234 |  | 1,070,125 |  |

1,127,984 |  | 1,168,875 |  |

CURRENT ASSETS

Debtors | 6 | 11,731 |  | 4,322 |  |

Cash at bank and in hand | 53,439 |  | 150,387 |  |

65,170 |  | 154,709 |  |

CREDITORS

Amounts falling due within one year | 7 | 630,864 |  | 857,407 |  |

NET CURRENT LIABILITIES | (565,694 | ) | (702,698 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 562,290 |  | 466,177 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (421,463 | ) | (440,606 | ) |

PROVISIONS FOR LIABILITIES | 10 | (45,082 | ) | (52,938 | ) |

NET ASSETS/(LIABILITIES) | 95,745 |  | (27,367 | ) |

SERENATA CARE LTD (Registered number: 14904706)

Balance Sheet - continued

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 95,645 |  | (27,467 | ) |

SHAREHOLDERS' FUNDS | 95,745 |  | (27,367 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 23 February 2026 and were signed by:

MRS. V. HEEROO - Director

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| SERENATA CARE LTD 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 cost

| Computer equipment | - | 33% on 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.

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued

for the Year Ended 31 May 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 28 (2024 - 31 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 100,000 |  |

| AMORTISATION

| At 1 June 2024 | 1,250 |  |

| Amortisation for year | 5,000 |  |

| At 31 May 2025 | 6,250 |  |

| NET BOOK VALUE

| At 31 May 2025 | 93,750 |  |

| At 31 May 2024 | 98,750 |  |

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 829,500 |  | 250,000 |  | - |  | 1,079,500 |  |

| Additions | - |  | - |  | 2,219 |  | 2,219 |  |

| At 31 May 2025 | 829,500 |  | 250,000 |  | 2,219 |  | 1,081,719 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 9,375 |  | - |  | 9,375 |  |

| Charge for year | - |  | 37,500 |  | 610 |  | 38,110 |  |

| At 31 May 2025 | - |  | 46,875 |  | 610 |  | 47,485 |  |

| NET BOOK VALUE

| At 31 May 2025 | 829,500 |  | 203,125 |  | 1,609 |  | 1,034,234 |  |

| At 31 May 2024 | 829,500 |  | 240,625 |  | - |  | 1,070,125 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Other debtors | 11,731 |  | 4,322 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 31,800 |  | 31,800 |  |

| Amounts owed to group undertakings | 463,879 |  | 464,997 |  |

| Taxation and social security | 24,238 |  | 4,130 |  |

| Other creditors | 110,947 |  | 356,480 |  |

630,864 |  | 857,407 |  |

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 421,463 |  | 440,606 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 198,863 |  | 218,006 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 453,263 |  | 472,406 |  |

| The security is as follows:

| A fixed and floating charge over all assets.

| Full details of the charges can be found at Companies House with reference number 149047060001 and 149047060002.

10. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 45,082 |  | 52,938 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 52,938 |  |

| Provided during year | (7,856 | ) |

| Balance at 31 May 2025 | 45,082 |  |

SERENATA CARE LTD (Registered number: 14904706)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

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

12. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | (27,467 | ) |

| Profit for the year | 123,112 |  |

| At 31 May 2025 | 95,645 |  |

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is KEVIM HOLDING LTD.

| The company is controlled by Kevim Holding Ltd, who owns 100% of the share capital.