REGISTERED NUMBER: 03665918 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

OREGON CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

Mr Poorun Bhugooa

SECRETARY:

Mrs Jane Elizabeth Waters

REGISTERED OFFICE:

26 The Drive

Coulsdon

Surrey

CR5 2BL

REGISTERED NUMBER:

03665918 (England and Wales)

ACCOUNTANTS:

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

& Statutory Auditors

27 Avenons Road

London

E13 8HU

FIXED ASSETS

Tangible assets

4

1,254,275

1,280,602

CURRENT ASSETS

Debtors

5

31,615

13,540

Cash at bank and in hand

42,989

81,758

74,604

95,298

CREDITORS

Amounts falling due within one year

6

285,591

287,918

NET CURRENT LIABILITIES

(210,987

)

(192,620

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,043,288

1,087,982

CREDITORS

Amounts falling due after more than one year

7

305

17,270

NET ASSETS

1,042,983

1,070,712

CAPITAL AND RESERVES

Called up share capital

8

600

600

Retained earnings

9

1,042,383

1,070,112

SHAREHOLDERS' FUNDS

1,042,983

1,070,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 25 August 2026 and were signed by:

Mr Poorun Bhugooa - Director

1.	STATUTORY INFORMATION

Oregon Care 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.

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 represents gross invoiced sales of services, including value added tax. The total turnover of the company for the year has been derived from the provision of services falling within the company's principal activities.

Tangible assets

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

Freehold property

-

not provided

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

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.

Going concern

No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identifies by the director.

Freehold property

No provision is made for depreciation of Freehold properties. This is a departure from the requirements of the Regulations, which require all properties to be depreciated, in the opinion of the Director, this is necessary for Financial Statement to show a true and fair view in accordance with applicable accounting standards. If this departure had not been made, the profit for the financial year would have been reduced by depreciation. However, the amount of depreciation cannot reasonably be quantified, because depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 38 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 December 2024

and 30 November 2025

1,167,423

228,356

33,039

DEPRECIATION

At 1 December 2024

-

156,636

27,588

Charge for year

-

15,962

1,362

At 30 November 2025

-

172,598

28,950

NET BOOK VALUE

At 30 November 2025

1,167,423

55,758

4,089

At 30 November 2024

1,167,423

71,720

5,451

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

179,947

58,231

25,695

1,692,691

DEPRECIATION

At 1 December 2024

164,073

39,712

24,080

412,089

Charge for year

3,969

4,630

404

26,327

At 30 November 2025

168,042

44,342

24,484

438,416

NET BOOK VALUE

At 30 November 2025

11,905

13,889

1,211

1,254,275

At 30 November 2024

15,874

18,519

1,615

1,280,602

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

31,615

13,540

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

8,666

7,468

Hire purchase contracts

3,663

-

Trade creditors

154

157

Taxation and social security

2,433

18,128

Other creditors

270,675

262,165

285,591

287,918

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

9,639

Hire purchase contracts

305

7,631

305

17,270

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

600

Ordinary

£1

600

600

9.

RESERVES

Retained

earnings

£

At 1 December 2024

1,070,112

Deficit for the year

(27,729

)

At 30 November 2025

1,042,383

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed its director £69,403 (2024 : £2,693).

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 Oregon Care Limited for the year ended 30 November 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Oregon Care Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oregon Care Limited and state those matters that we have agreed to state to the director of Oregon Care Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Oregon Care Limited 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 Oregon Care Limited. You consider that Oregon Care Limited 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 Oregon Care Limited. 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.

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

& Statutory Auditors

27 Avenons Road

London

E13 8HU

26 August 2026