REGISTERED NUMBER: 06489918 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

UG CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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

-

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

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

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.