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REGISTERED NUMBER: 06489918 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

UG CARE LIMITED

UG CARE LIMITED (Registered number: 06489918)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

UG CARE LIMITED

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | R. B. GUANZON ESQ.

| B. UBHEE ESQ.

| SECRETARY: | MRS. S. J. GUANZON

| REGISTERED OFFICE: | 31 CHEQUERS DRIVE

| HORLEY

| SURREY

| RH6 8DR

| REGISTERED NUMBER: | 06489918 (England and Wales)

| ACCOUNTANTS: | RMS & CO

| CHARTERED CERTIFIED ACCOUNTANTS

| 31 CHEQUERS DRIVE

| HORLEY

| SURREY

| RH6 8DR

UG CARE LIMITED (Registered number: 06489918)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 506,621 |  | 507,151 |  |

506,621 |  | 507,151 |  |

CURRENT ASSETS

Debtors | 6 | 12,926 |  | 18,120 |  |

Cash at bank and in hand | 10,547 |  | 21,603 |  |

23,473 |  | 39,723 |  |

CREDITORS

Amounts falling due within one year | 7 | 142,420 |  | 140,198 |  |

NET CURRENT LIABILITIES | (118,947 | ) | (100,475 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 387,674 |  | 406,676 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (232,376 | ) | (255,975 | ) |

PROVISIONS FOR LIABILITIES | 10 | - |  | (101 | ) |

NET ASSETS | 155,298 |  | 150,600 |  |

UG CARE LIMITED (Registered number: 06489918)

Balance Sheet - continued

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

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

Retained earnings | 12 | 155,198 |  | 150,500 |  |

SHAREHOLDERS' FUNDS | 155,298 |  | 150,600 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 20 April 2026 and were signed on its behalf by:

R. B. GUANZON ESQ. - Director

UG CARE LIMITED (Registered number: 06489918)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| UG 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents fees receivable, exempt of value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen 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.

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 25% 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.

UG CARE LIMITED (Registered number: 06489918)

Notes to the Financial Statements - continued

for the Year Ended 31 July 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 15 (2024 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 190,000 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 190,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

UG CARE LIMITED (Registered number: 06489918)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 506,620 |  | 28,800 |  | 20,812 |  | 556,232 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 28,800 |  | 20,281 |  | 49,081 |  |

| Charge for year | - |  | - |  | 530 |  | 530 |  |

| At 31 July 2025 | - |  | 28,800 |  | 20,811 |  | 49,611 |  |

| NET BOOK VALUE

| At 31 July 2025 | 506,620 |  | - |  | 1 |  | 506,621 |  |

| At 31 July 2024 | 506,620 |  | - |  | 531 |  | 507,151 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | 12,926 |  | 18,120 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 39,458 |  | 39,458 |  |

| Taxation and social security | 24,706 |  | 15,619 |  |

| Other creditors | 78,256 |  | 85,121 |  |

142,420 |  | 140,198 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 232,376 |  | 255,975 |  |

UG CARE LIMITED (Registered number: 06489918)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 35,086 |  | 58,685 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 271,834 |  | 295,433 |  |

| The security for the loans is as follows:

| 1. an unlimited debenture from UG Care Limited.

| 2. a first legal charge from UG Care Limited over the freehold land and buildings known as

| The Old Vicarage, Ford Street, Wigmore, HR6 9UW.

| 3. an all moneys joint and several guarantee from Romani & Joy Guanzon, the director

| and shareholder of the company, for a principal amount of £150,000 plus interest and

| other costs as detailed in the guarantee and in respect of the debts and liabilities to

| the Bank, and

| 4. an all moneys joint and several guarantee from Bissessur & Aileen Ubhee, the director and

| shareholder of the company, for a principal amount of £150,000 plus interest and

| other costs as detailed in the guarantee and in respect of the debts and liabilities to

| the Bank.

10. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax | - |  | 101 |  |

UG CARE LIMITED (Registered number: 06489918)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 101 |  |

| Provided during year | (101 | ) |

| Balance at 31 July 2025 | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 100 | ORDINARY | £1 | 100 |  | 100 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | 150,500 |  |

| Profit for the year | 4,698 |  |

| At 31 July 2025 | 155,198 |  |

13. | RELATED PARTY DISCLOSURES

| The company operates a current account with its Directors. The loan is interest free with no

| fixed repayment terms and are included in other creditors. The balance owed to Mr Ubhee and Mr Guanzon at the year end was £67,264 (2024 - £63,009) and the maximum balance during the year was £67,264.