REGISTERED NUMBER: 07450964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SHIVRON CARE HOME LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Nagpal

Mrs R Nagpal

S Nagpal

Mrs S Nagpal

REGISTERED OFFICE:

Calvedon

36 Uxbridge Road

Stanmore

Middlesex

HA7 3LQ

REGISTERED NUMBER:

07450964 (England and Wales)

ACCOUNTANTS:

Chapmans

Chartered Accountants

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

125,751

130,555

125,752

130,556

CURRENT ASSETS

Stocks

4,290

4,850

Debtors

6

386,136

401,868

Cash at bank

733,071

471,021

1,123,497

877,739

CREDITORS

Amounts falling due within one year

7

242,553

183,181

NET CURRENT ASSETS

880,944

694,558

TOTAL ASSETS LESS CURRENT LIABILITIES

1,006,696

825,114

CREDITORS

Amounts falling due after more than one year

8

(210,705

)

(148,404

)

PROVISIONS FOR LIABILITIES

9

(30,334

)

(15,200

)

NET ASSETS

765,657

661,510

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

765,557

661,410

SHAREHOLDERS' FUNDS

765,657

661,510

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 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 22 September 2026 and were signed on its behalf by:

N Nagpal - Director

1.	STATUTORY INFORMATION

Shivron Care Home 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 represents net invoiced sale of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten 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

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 17 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

221,216

AMORTISATION

At 1 December 2024

and 30 November 2025

221,215

NET BOOK VALUE

At 30 November 2025

1

At 30 November 2024

1

5.	TANGIBLE FIXED ASSETS

Plant,

fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 December 2024

341,383

85,895

427,278

Additions

30,661

-

30,661

At 30 November 2025

372,044

85,895

457,939

DEPRECIATION

At 1 December 2024

275,249

21,474

296,723

Charge for year

19,359

16,106

35,465

At 30 November 2025

294,608

37,580

332,188

NET BOOK VALUE

At 30 November 2025

77,436

48,315

125,751

At 30 November 2024

66,134

64,421

130,555

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

86,672

100,502

Other debtors

299,464

301,366

386,136

401,868

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,195

31,540

Taxation and social security

80,454

70,157

Other creditors

136,904

81,484

242,553

183,181

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

210,705

148,404

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

30,334

15,200

Deferred

tax

£

Balance at 1 December 2024

15,200

Provided during year

15,134

Balance at 30 November 2025

30,334

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

N Nagpal and Mrs R Nagpal

Balance outstanding at start of year

(65,876

)

(8,746

)

Amounts advanced

371,314

17,870

Amounts repaid

(345,839

)

(75,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(40,401

)

(65,876

)

11.	RELATED PARTY DISCLOSURES

During the year rent of £55230 (2024 :£54030) was paid to the directors.