ACCOUNTS - Final Accounts preparation

Registered number: 15406714

DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

REGISTERED NUMBER: 15406714

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		100
			100
Current assets
Debtors: amounts falling due within one year	5	100
Cash at bank and in hand	6	911
		1,011
Creditors: amounts falling due within one year	7	(113,890)
Net current liabilities			(112,879)
Total assets less current liabilities			(112,779)

Net liabilities			(112,779)

Capital and reserves
Called up share capital	8	100
Profit and loss account		(112,879)
		(112,779)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B G Puddle

Director

Date: 28 November 2025

The notes on pages 3 to 5 form part of these financial statements.

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DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Loss for the period	-	(112,879)	(112,879)
Shares issued on incorporation	100	-	100
At 31 March 2025	100	(112,879)	(112,779)

The notes on pages 3 to 5 form part of these financial statements.

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DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

The Company is a private company limited by shares (registered number 15406714) and registered in England and Wales. The address of the registered office and principal place of business is 60 Grosvenor Street, London, England, W1K 4PZ.

The Company's principal activity during the year under review was that of financial management.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has 0 employees other than the directors, who did not receive any remuneration.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	100
	At 31 March 2025	100

Debtors

					2025
					£


	Other debtors	100

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	911

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DEER CAPITAL SOCIAL INVESTMENTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	110,240
	Accruals and deferred income	3,650
		113,890

Amounts owed to group undertakings are repayable on demand, unsecured and non-interest bearing.

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation of the Company, 100 Ordinary shares of £1 each were issued for a total consideration of £100.

9.	Related party transactions
	During the year ended 31 March 2025, the Company incurred professional fees of £12,000 from Foundation Partners Asset Management Limited and general administrative expenses of £34 from LA Housing Limited. At 31 March 2025, £12,000 is owed to Foundation Partners Asset Management Limited and £104,600 is owed to Deer Capital Hartford Care Homes Limited.

10.	Controlling party

The immediate and ultimate parent company and largest group in which the Company's results are consolidated is Deer Capital ESG Investments Europe Limited, a company incorporated in England and Wales. The consolidated accounts of Deer Capital ESG Investments Europe Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

11.	Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2025 was unqualified.

The audit report was signed on 28 November 2025 by Alexander Peal BSc (Hons) FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.

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