Sensation Care Limited - Filleted accounts

Registered number

09834908

Sensation Care Limited

Filleted Accounts

31 October 2025

Sensation Care Limited
Registered number:		09834908
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		976,655			971,791

Current assets
Stocks		2,073			1,876
Debtors	4	16,196			25,360
Cash at bank and in hand		96,361			68,875
		114,630			96,111

Creditors: amounts falling due within one year	5	(82,376)			(74,937)

Net current assets			32,254			21,174

Total assets less current liabilities			1,008,909			992,965

Creditors: amounts falling due after more than one year	6		(56,586)			(114,185)



Net assets			952,323			878,780

Capital and reserves
Called up share capital			1,000			1,000
Revaluation reserve	7		400,000			400,000
Profit and loss account			551,323			477,780

Shareholders' funds			952,323			878,780

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 26 January 2026

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	No depreciation
	Leasehold land and buildings	No depreciation
	Plant and machinery	No depreciation
	Fixtures, fittings, tools and equipment	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			39		38









3	Tangible fixed assets
		Land and buildings		Fixture & fittings		Total
£			£		£
	Cost
	At 1 November 2024	514,500		152,876		667,376
	Additions	-		18,508		18,508
	Surplus on revaluation	400,000		-		400,000
	At 31 October 2025	914,500		171,384		1,085,884

	Depreciation
	At 1 November 2024	-		95,585		95,585
	Charge for the year	-		13,644		13,644
	At 31 October 2025	-		109,229		109,229

	Net book value
	At 31 October 2025	914,500		62,155		976,655
	At 31 October 2024	914,500		57,291		971,791

	Initially, Land & buildings have been capitalised at cost price of £500,000 including stamp duty
	land tax of £14,500. No depreciation has been charged over the reporting period.
	However in the opinion of the directors, the closing net book value of freehold land and buildings
	is an accurate reflection of market value as at 31 October 2025.

4	Debtors			2025		2024
£					£

	Trade debtors			16,196		25,360

	Trade Debtors - the amount of £11,926 representing the fees outstanding from
	residents and prepayment CQC registration fees of £4,270.


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

	Taxation and social security costs			63,650		22,129
	Other creditors			18,726		52,808
				82,376		74,937

	Other Creditors - Included in these creditors are the amounts £18,726
	representing the amount due to accountancy fees and accrued expenses.








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

	Bank loans			56,586		114,185

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


7	Revaluation reserved :			2025		2024
£					£

	Gain on revaluation of land and buildings			400,000		400,000

	At 31 October 2025			400,000		400,000


7	Other operating income			2025		2024
8	Other information

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