Serenity Healthcare Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13545553 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SERENITY HEALTHCARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Brainch

Mr B S Brainch

Mr P P Mamtora

Mr S K Sheth

Mr A K Sheth

REGISTERED OFFICE:

13-14 Gelliwastad Road

Pontypridd

Mid Glamorgan

CF37 2BW

REGISTERED NUMBER:

13545553 (England and Wales)

ACCOUNTANTS:

Sullivans Chartered Accountants

13-14 Gelliwastad Road

Pontypridd

Rhondda Cynon Taf

CF37 2BW

FIXED ASSETS

Investments

4

3,481,214

CURRENT ASSETS

Cash at bank

4,481

42,500

CREDITORS

Amounts falling due within one year

5

711,974

127,852

NET CURRENT LIABILITIES

(707,493

)

(85,352

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,773,721

3,395,862

CREDITORS

Amounts falling due after more than one
year

6

2,050,285

2,440,216

NET ASSETS

723,436

955,646

CAPITAL AND RESERVES

Called up share capital

8

480

Retained earnings

722,956

955,166

SHAREHOLDERS' FUNDS

723,436

955,646

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

Mr S K Sheth - Director

1.	STATUTORY INFORMATION

Serenity Healthcare 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 5 (2024 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 September 2024

and 31 August 2025

3,481,214

NET BOOK VALUE

At 31 August 2025

3,481,214

At 31 August 2024

3,481,214

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

Bank loans and overdrafts

29,715

-

Amounts owed to group undertakings

373,213

109,560

Amounts owed to associates

306,046

-

Taxation and social security

-

13,938

Other creditors

3,000

4,354

711,974

127,852

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/8/25

31/8/24

£

Bank loans

2,050,285

1,775,615

Other creditors

-

664,601

2,050,285

2,440,216

7.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

Bank loans

2,080,000

1,775,615

Group Security and Composite Guarantee:

Bank borrowings in the company are secured by a fixed and floating charge over the assets of the company, and a first legal charge over the company's freehold property.

The company is part a wider group banking arrangement and composite guarantee, with other associated companies:

- Marble Arch Investment Group Limited [Company number - 10686806]

- Pentwyn Care Limited [Company number - 05745419]

- Caerleon House Care Limited [Company number - 12560118]

- Llangoedmor Properties Limited [Company number - 01627747]

Under this arrangement, the companies have provided an irrevocable and unconditional joint and several cross-guarantee to TC Loans Limited, in respect of the wider group bank borrowings of these associated undertakings.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

120

Ordinary A

£1

120

360

Ordinary B

£1

360

480