REGISTERED NUMBER: 05821997 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HFHC PARTNERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A de Savary

A M de Savary

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

05821997 (England and Wales)

AUDITORS:

MGR Weston Kay LLP

Statutory Auditors

55 Loudoun Road

St John's Wood

London

NW8 0DL

BANKERS:

Virgin Money

Jubilee House

Gosforth

Newcastle Upon Tyne

NE3 4PL

FIXED ASSETS

Tangible assets

3

8,316

9,809

CURRENT ASSETS

Debtors

4

168,899

101,143

Cash at bank

6,776

9,785

175,675

110,928

CREDITORS

Amounts falling due within one year

5

(153,876

)

(90,622

)

NET CURRENT ASSETS

21,799

20,306

TOTAL ASSETS LESS CURRENT LIABILITIES

30,115

30,115

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

30,114

30,114

SHAREHOLDERS' FUNDS

30,115

30,115

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:

P A de Savary - Director

1.	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 amounts receivable for management charges to fellow group companies and rent receivable recognised net of VAT.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the remaining life of the lease.

Leasehold land and buildings Over the remaining length of the lease

Fixtures and fittings 20% Straight line

Impairment of fixed assets

At each balance sheet date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

land and

and

buildings

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

328,739

12,605

341,344

DEPRECIATION

At 1 April 2024

319,232

12,303

331,535

Charge for year

1,280

213

1,493

At 31 March 2025

320,512

12,516

333,028

NET BOOK VALUE

At 31 March 2025

8,227

89

8,316

At 31 March 2024

9,507

302

9,809

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

38,837

Amounts owed by group undertakings

142,641

38,207

Other debtors

26,258

24,099

168,899

101,143

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,364

-

Amounts owed to group undertakings

138,000

34,279

Other creditors

14,512

56,343

153,876

90,622

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

82,500

82,500

Between one and five years

48,125

130,625

130,625

213,125

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary share capital

£1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nigel Walfisz FCA (Senior Statutory Auditor)

for and on behalf of MGR Weston Kay LLP

9.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The company has a contingent liability relating to cross guarantees in place with other group companies to secure bank finance.

A group company is acting as a guarantor in relation to the operating lease held by the company.

10.	PARENT COMPANY

H Care Limited is the parent company, whose registered office address is 55 Loudoun Road, St John's Wood, London, NW8 0DL.

11.	GENERAL INFORMATION

HFHC Partnering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, St John's Wood, London, NW8 0DL. The principal place of business is Newporte House, Doddington, Lincoln, LN6 3JY.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £,