Company registration number 07806095 (England and Wales)
HYGENACARE (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HYGENACARE (HOLDINGS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HYGENACARE (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
24 SEPTEMBER 2025
24 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
100,079
100,079
Current assets
Debtors
5
1,478,741
1,458,451
Creditors: amounts falling due within one year
6
(134,941)
(125,487)
Net current assets
1,343,800
1,332,964
Net assets
1,443,879
1,433,043
Capital and reserves
Called up share capital
7
80
80
Profit and loss reserves
1,443,799
1,432,963
Total equity
1,443,879
1,433,043

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.

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.

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 19 May 2026
Sukhvinder Singh
Director
Company registration number 07806095 (England and Wales)
HYGENACARE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Hygenacare (Holdings) 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The director is not aware of any material uncertainties affecting the company and considers that the company will have sufficient resources to continue trading for the foreseeable future. As a result the director has continued to adopt the going concern basis in preparing the financial statements. true

1.3
Turnover
Turnover represents amounts receivable for management services.
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
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 (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
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.

1.7
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.

1.8
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 (HOLDINGS) 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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100,079
100,079
4
Subsidiaries

Details of the company's subsidiaries at 24 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Convenience Store Limited
Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY
Ordinary
100.00
Hygenacare Limited
Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY
Ordinary
100.00
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,478,741
1,458,451
HYGENACARE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 SEPTEMBER 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,659
2,429
Other creditors
132,282
123,058
134,941
125,487

Included in other creditors is a director loan account. At the balance sheet date the amount outstanding was £130,002 (2024 - £121,408).

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
80
80
80
80
2025-09-24 2024-09-25 false false false 19 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Sukhvinder Singh Sital Singh 07806095 2024-09-25 2025-09-24 07806095 2025-09-24 07806095 2024-09-24 07806095 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-24 07806095 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-24 07806095 core:CurrentFinancialInstruments 2025-09-24 07806095 core:CurrentFinancialInstruments 2024-09-24 07806095 core:ShareCapital 2025-09-24 07806095 core:ShareCapital 2024-09-24 07806095 core:RetainedEarningsAccumulatedLosses 2025-09-24 07806095 core:RetainedEarningsAccumulatedLosses 2024-09-24 07806095 core:ShareCapitalOrdinaryShareClass1 2025-09-24 07806095 core:ShareCapitalOrdinaryShareClass1 2024-09-24 07806095 bus:Director1 2024-09-25 2025-09-24 07806095 2023-09-25 2024-09-24 07806095 core:Subsidiary1 2024-09-25 2025-09-24 07806095 core:Subsidiary2 2024-09-25 2025-09-24 07806095 core:Subsidiary1 1 2024-09-25 2025-09-24 07806095 core:Subsidiary2 2 2024-09-25 2025-09-24 07806095 bus:OrdinaryShareClass1 2024-09-25 2025-09-24 07806095 bus:OrdinaryShareClass1 2025-09-24 07806095 bus:OrdinaryShareClass1 2024-09-24 07806095 bus:PrivateLimitedCompanyLtd 2024-09-25 2025-09-24 07806095 bus:FRS102 2024-09-25 2025-09-24 07806095 bus:AuditExemptWithAccountantsReport 2024-09-25 2025-09-24 07806095 bus:CompanySecretary1 2024-09-25 2025-09-24 07806095 bus:SmallCompaniesRegimeForAccounts 2024-09-25 2025-09-24 07806095 bus:FullAccounts 2024-09-25 2025-09-24 xbrli:pure xbrli:shares iso4217:GBP