REGISTERED NUMBER: 06704654 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

AHAVAH HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P P Mamtora

S Mamtora

S P Mamtora

REGISTERED OFFICE:

26 Ross Way

Northwood

Hertfordshire

HA6 3HU

REGISTERED NUMBER:

06704654 (England and Wales)

ACCOUNTANTS:

LMDB Accountants

Chartered Certified Accountants

Railview Lofts

19c Commercial Road

Eastbourne

East Sussex

BN21 3XE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

54,649

65,333

54,649

65,333

CURRENT ASSETS

Debtors

6

376,592

540,847

Cash at bank and in hand

161,733

57,593

538,325

598,440

CREDITORS

Amounts falling due within one year

7

490,172

550,152

NET CURRENT ASSETS

48,153

48,288

TOTAL ASSETS LESS CURRENT LIABILITIES

102,802

113,621

CREDITORS

Amounts falling due after more than one year

8

-

(25,393

)

PROVISIONS FOR LIABILITIES

(13,662

)

(16,414

)

NET ASSETS

89,140

71,814

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

89,138

71,812

SHAREHOLDERS' FUNDS

89,140

71,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 10 June 2026 and were signed on its behalf by:

P P Mamtora - Director

1.	STATUTORY INFORMATION

Ahavah 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.

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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical accounting judgements and key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Income. It is assumed that all material clawbacks of fees by County Councils relating to this accounting period but which occurred after the end of the accounting period have been identified.

Prepayments & accrued income. It is assumed that all material prepaid expenses and accrued income relating to this accounting period have been identified.

Accruals & deferred income. It is assumed that all material accruals for expenses and income received in advance have been identified.

Turnover

Turnover is measured at fair value of the fees received or receivable as adjusted for accrued income and income received in advance.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has been amortised evenly over its estimated useful life of eight 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 etc

-

33% on reducing balance, 25% on reducing balance and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. Assets obtained under hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives. The interest element of these obligations is charged to profit or loss over the relevant period on a straight line basis.The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are initially measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash at bank and short-term bank deposits with an original maturity of three months or less which are an integral part of the company's cash management.

Financial liabilities issued by the company are classified in accordance with the substance of the contractual arrangements entered into and meet the definitions of a financial liability.

Financial assets are de-recognised when:

- the contractual rights to the cash flows from the financial asset expire or are settled; or

- the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or

- the company, despite having retained some but not all significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are de-recognised only when the obligation specified in the contract is discharged, cancelled or expires.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

781,469

AMORTISATION

At 1 April 2025

and 31 March 2026

781,469

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

226,828

Additions

9,033

At 31 March 2026

235,861

DEPRECIATION

At 1 April 2025

161,495

Charge for year

19,717

At 31 March 2026

181,212

NET BOOK VALUE

At 31 March 2026

54,649

At 31 March 2025

65,333

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

79,388

91,677

Other debtors

297,204

449,170

376,592

540,847

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

25,393

5,195

Trade creditors

21,354

10,959

Amounts owed to group undertakings

281,706

276,643

Taxation and social security

78,262

127,476

Other creditors

83,457

129,879

490,172

550,152

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

25,393

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

25,393

30,588

Hire purchase liabilities are secured against the underlying assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

11.	OTHER FINANCIAL COMMITMENTS

The company has provided security to the group's bankers in the form of a fixed and floating charge over all property and undertaking of the company by way of a guarantee and debenture as agent for borrowings owed by the holding company. The amount owed by the holding company at the balance sheet date was £940,134 (2025: £976,938).

As the balance sheet date, the company has financial commitments to operating leases totalling £17,586 (2025 - £8,446).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

P P Mamtora and S P Mamtora

Balance outstanding at start of year

332,749

205,274

Amounts advanced

-

225,475

Amounts repaid

(159,440

)

(98,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

173,309

332,749

The company has charged interest of £11,971 on the above loan to Mr. P. Mamtora and Mrs S Mamtora at a rate of 3.75% per annum.

The above loans have no fixed repayment terms.

13.	PARENT COMPANY

The controlling party is Sai Maa Healthcare Ltd.

The registered office of the holding company is identical to that of the company.