REGISTERED NUMBER: 13739814 (England and Wales)

Holden Grange Ltd

Report of the Director and

Unaudited Financial Statements

for the Period 1 December 2023 to 31 May 2025

Page

Company Information

1

Report of the Director

2

Abridged Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

H Pinnington

REGISTERED OFFICE:

140 Norwood Road

Southport

PR8 6EH

REGISTERED NUMBER:

13739814 (England and Wales)

ACCOUNTANTS:

Advance Chartered Certified Accountants

71-73 Hoghton Street

Southport

Merseyside

PR9 0PR

The director presents her report with the financial statements of the company for the period 1 December 2023 to 31 May 2025.

REVIEW OF BUSINESS

1. A Period of Foundational Investment

This initial 18-month period represents the company's foundational "build phase." Our primary objective was to establish a high-quality, fully compliant operational infrastructure to compete in the health, wellbeing, and monitoring sector.

We deliberately and strategically invested in our capacity to deliver excellent service. This resulted in a planned start-up loss of £141,007, which directly reflects our investment in essential staff, advanced monitoring systems, and robust service delivery mechanisms.

Key financial points for this period:

- Turnover: We generated £266,541 in initial turnover, demonstrating strong early market engagement and providing a solid foundation for growth.

- Funding: Our foundational build was supported by £177,140 in long-term creditor funding, an appropriate capital structure for a company at this stage.

- Balance Sheet: This planned investment phase results in negative reserves of £140,997, which is consistent with our strategy of building significant operational capacity before scaling revenue.

We have successfully established a professional operational environment, growing to an average of ten employees and implementing all necessary systems to manage and expand our client base effectively.

2. A Commitment to Governance and Quality

For a company in our sector, trust is paramount. We have focused on securing industry-leading accreditations to demonstrate our commitment to quality, security, and governance to all stakeholders and lenders.

Our key achievements in this area include:

- TEC QSF Certification (Telecare Services Association): Confirming our adherence to the highest industry standards for technology-enabled care.

- ICO Registration: Ensuring full compliance with GDPR and data protection best practices.

- Cyber Essentials Certification: Verifying the security and resilience of our digital and monitoring systems.

- Enhanced Safeguarding Protocols: Implementing robust procedures aligned with TSA guidance to protect vulnerable clients.

- Professional Staff Training: Embedding a culture of excellence through comprehensive training in safeguarding, emergency handling, and data protection.

These accreditations demonstrate that Holden Grange operates with maturity, accountability, and the operational discipline required for long-term success.

3. Outlook

Holden Grange has successfully completed its foundational phase. The director is confident that the necessary infrastructure, systems, and-most importantly-a culture of quality and compliance are firmly in place.

The company is now well-positioned to transition from the "build phase" to a "growth phase." The director expects to see improved financial performance in future periods as we scale our operations, leverage our established platform, and expand our client base.

DIRECTOR

Mr B Harrison was appointed as a director on 21 June 2024 and held office from then until after 31 May 2025 but prior to the date of this report.

H Pinnington was appointed as a director after 31 May 2025 but prior to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

H Pinnington - Director

3 December 2025

FIXED ASSETS

Tangible assets

4

24,722

-

CURRENT ASSETS

Debtors

17,031

10

Cash at bank and in hand

33,757

-

50,788

10

CREDITORS

Amounts falling due within one year

39,367

-

NET CURRENT ASSETS

11,421

10

TOTAL ASSETS LESS CURRENT LIABILITIES

36,143

10

CREDITORS

Amounts falling due after more than one year

177,140

-

NET (LIABILITIES)/ASSETS

(140,997

)

10

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(141,007

)

-

SHAREHOLDERS' FUNDS

(140,997

)

10

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 December 2025 and were signed by:

H Pinnington - Director

1.	STATUTORY INFORMATION

Holden Grange 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

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 cost

Taxation

Taxation for the period 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 period 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.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2023 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

25,000

At 31 May 2025

25,000

DEPRECIATION

Charge for period

278

At 31 May 2025

278

NET BOOK VALUE

At 31 May 2025

24,722