Every Sensation Care Limited - Filleted accounts

Registered number

09600407

Every Sensation Care Limited

Filleted Accounts

31 October 2025

Every Sensation Care Limited
Registered number:		09600407
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,498,241			5,426,809

Current assets
Stocks		8,786			8,356
Debtors	4	824,430			756,321
Cash at bank and in hand		760,129			364,006
		1,593,345			1,128,683

Creditors: amounts falling due within one year	5	(390,937)			(356,414)

Net current assets			1,202,408			772,269

Total assets less current liabilities			6,700,649			6,199,078

Creditors: amounts falling due after more than one year	6		(3,848,911)			(3,982,469)



Net assets			2,851,738			2,216,609

Capital and reserves
Called up share capital	6		1,237			1,237
Revaluation reserve	7		1,037,500			1,037,500
Profit and loss account			1,813,001			1,177,872

Shareholders' funds			2,851,738			2,216,609

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr T Younas
Director
Approved by the board on 22 April 2026

Every Sensation Care Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			0% over 50 years
	Leasehold land and buildings			N/A - over the lease term
	Plant and machinery			N/A - over 5 years
	Fixtures, fittings, tools and equipment			18% reducing balance
	Motor vehicles			18% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.






	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					182		178














3	Tangible fixed assets
		Land and buildings		Fixtures & fittings		Motor vehicles		Total
	Cost	£	£		£		£
	At 1 November 2024	4,370,373		36,171		10,764		4,417,308
	Additions	-		-		91,269		91,269
	Surplus on revaluation	1,037,500		-		-		1,037,500
	At 31 October 2025	5,407,873		36,171		102,033		5,546,077

	Depreciation
	At 1 November 2024	-		23,169		4,830		27,999
	Charge for the year	-		2,340		17,497		19,837
	At 31 October 2025	-		25,509		22,327		47,836

	Net book value
	At 31 October 2025	5,407,873		10,662		79,706		5,498,241
	At 31 October 2024	5,407,873		13,002		5,934		5,426,809

	The land and buildings were revalued and in the opinion of the directors, the net closing book value of freehold and buildings is an accurate reflection of the market value as at 31 October 2025. No depreciation has been charged because the market value is greater than cost and net book value.

4	Debtors					2025		2024
£							£

	Trade debtors					111,474		260,250
	Other debtors					712,956		496,071
						824,430		756,321

	Trade Debtors - the amount of £111,474 - representing the fees outstanding from residents

	Other Debtors - Included in these debtors are the amounts £712,956 (2024-£496,071)-representing
	the amount owed by group undertaknings and undertaking in which the company or shareholders
	have a participating interest.

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					310,624		196,768
	Other creditors					80,313		159,646
						390,937		356,414

	Other Creditors - Included in these creditors are the amounts £80,313 representing the amount
	of accrued expenses.





6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,677,119		3,882,469
	Obligations under finance lease and hire purchase contracts					71,792		-
	Other creditors					100,000		100,000
						3,848,911		3,982,469

	Bank loan - the bank loan is secured by way of debenture and legal charges over the property
	owned by the company.

	Other Creditors - Included in these creditors are the amounts £100,000 representing the amount
	owed by group undertaknings and undertaking in which the company or shareholders have a
	participating interest.

7	Revaluation reserve					2025		2024
£							£

	Gain on revaluation of land and buildings					1,037,500		1,037,500

	At 31 October 2025					1,037,500		1,037,500



8	Other information
	Every Sensation Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Younas House
	Pelham Court
	1 Pelham Road
	Nottingham
	NG5 1AP