Company registration number 03380131 (England and Wales)
HYGENACARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HYGENACARE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HYGENACARE LIMITED
BALANCE SHEET
AS AT
24 SEPTEMBER 2025
24 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
3,791,024
3,674,106
Current assets
Debtors
5
11,550
11,549
Cash at bank and in hand
234,804
76,700
246,354
88,249
Creditors: amounts falling due within one year
6
(2,703,178)
(2,561,575)
Net current liabilities
(2,456,824)
(2,473,326)
Total assets less current liabilities
1,334,200
1,200,780
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
1,334,198
1,200,778
Total equity
1,334,200
1,200,780

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

For the financial year ended 24 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 May 2026
Sukhvinder Singh
Director
Company Registration No. 03380131
HYGENACARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Hygenacare Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company continues to be reliant on support from fellow group companies to provide ongoing financial support in the form of intercompany loans. The companies have a common sole director, Sukhvinder Singh, who has confirmed that Hygenacare Limited will continue to receive financial support from Hygenacare (Holdings) Limited and Convenience Store Limited for a period of greater than twelve months from the adoption of the financial statements. true

The financial statements have therefore been prepared on a going concern basis

1.3
Turnover
Turnover represents amounts receivable for rents of freehold properties.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% - reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HYGENACARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HYGENACARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 25 September 2024 and 24 September 2025
5,000
Depreciation and impairment
At 25 September 2024 and 24 September 2025
5,000
Carrying amount
At 24 September 2025
-
0
At 24 September 2024
-
0
4
Investment property
2025
£
Fair value
At 25 September 2024
3,674,106
Additions
116,918
At 24 September 2025
3,791,024

Investment properties are stated at historic cost.

The director does not believe the market value of the investment properties to be materially different to their carrying value.

HYGENACARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 SEPTEMBER 2025
4
Investment property
(Continued)
- 5 -

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
11,548
11,547
Other debtors
2
2
11,550
11,549
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,465,085
1,064,231
Corporation tax
44,473
26,109
Other creditors
1,193,620
1,471,235
2,703,178
2,561,575

Included in other creditors is a director loan account. At the balance sheet date the amount outstanding was £1,188,878 (2024 - £1,118,578).

Also included in other creditors is a connected company loan. At the balance sheet date the amount outstanding was £Nil (2024 - £349,315).

7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and not fully paid
2 Ordinary shares of £1 each
2
2

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