Poonyah Care Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11387839 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

POONYAH CARE LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs D Atrish

SECRETARY:

P J Kirby

REGISTERED OFFICE:

110 The Vale

Golders Green

London

NW11 8SL

REGISTERED NUMBER:

11387839 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Poonyah Care Ltd for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Poonyah Care Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Poonyah Care Ltd and state those matters that we have agreed to state to the director of Poonyah Care Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Poonyah Care Ltd and its director for our work or for this report.

It is your duty to ensure that Poonyah Care Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Poonyah Care Ltd. You consider that Poonyah Care Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Poonyah Care Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

Date: .............................................

FIXED ASSETS

Tangible assets

4

694

926

CURRENT ASSETS

Debtors

5

38,667

Cash at bank

477

46

39,144

38,713

CREDITORS

Amounts falling due within one year

6

(131,614

)

(131,107

)

NET CURRENT LIABILITIES

(92,470

)

(92,394

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(91,776

)

(91,468

)

CREDITORS

Amounts falling due after more than one
year

7

(7,217

)

(7,217

)

NET LIABILITIES

(98,993

)

(98,685

)

CAPITAL AND RESERVES

Called up share capital

9

117

Share premium

548,187

Retained earnings

(647,297

)

(646,989

)

SHAREHOLDERS' FUNDS

(98,993

)

(98,685

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 1 June 2026 and were signed by:

Mrs D Atrish - Director

1.	STATUTORY INFORMATION

Poonyah Care Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2024

and 31 May 2025

2,707

DEPRECIATION

At 1 June 2024

1,781

Charge for year

232

At 31 May 2025

2,013

NET BOOK VALUE

At 31 May 2025

694

At 31 May 2024

926

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

38,667

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 8)

-

20

Amounts owed to participating interests

32,000

Social security and other taxes

31,285

Directors' current accounts

67,129

66,602

Accrued expenses

1,200

131,614

131,107

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans (see note 8)

7,217

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

20

2025

2024

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,195

Amounts falling due between two and five years:

Bank loans - 2-5 years

4,022

The bank loan is a Government back bounce bank loan. The bank loan is repayable in full by June 2026 and the rate of interest charged is fixed at 2.50% per annum.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,168,769

Ordinary

0.0001

117

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors amounts falling due within one year is a balance of £67,129 (2024: £66,602) due to the director of the company.

11.	RELATED PARTY DISCLOSURES

At the year end, the company owed £32,000 (2024: £32,000) to Syscomm International LTD, a company in which the director has a beneficial interest. The amount owed is repayable on demand.