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COMPANY REGISTRATION NUMBER: 11619213

HCW INVESTMENTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 August 2025

HCW INVESTMENTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

HCW INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Investments | 4 |  | 5,000,000 |  | 5,000,000

CURRENT ASSETS

Debtors | 5 | – |  | 188,842 |
Cash at bank and in hand | 325,519 |  | 31,069 |
| ---------- |  | ---------- |
| 325,519 |  | 219,911 |

CREDITORS: amounts falling due within one year | 6 | 1,870,232 |  | 862,012 |
| ------------- |  | ---------- |
NET CURRENT LIABILITIES |  | 1,544,713 |  | 642,101
|  | ------------- |  | -------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 3,455,287 |  | 4,357,899
|  | ------------- |  | -------------

CAPITAL AND RESERVES

Called up share capital | 7 |  | 121 |  | 121
Profit and loss account |  | 3,455,166 |  | 4,357,778
|  | ------------- |  | -------------
SHAREHOLDERS FUNDS |  | 3,455,287 |  | 4,357,899
|  | ------------- |  | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HCW INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

W J M Batist
Director

Company registration number: 11619213

HCW INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, HX1 5SP.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investments in associates
Investments in associates are accounted for in accordance with the cost model and are recorded at cost less any accumulated impairment losses. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement are as follows: A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. INVESTMENTS

| Shares in participating interests
| £
Cost |
At 1 September 2024 and 31 August 2025 | 5,000,000
| -------------
Impairment |
At 1 September 2024 and 31 August 2025 | –
| -------------

Carrying amount |
At 31 August 2025 | 5,000,000
| -------------
At 31 August 2024 | 5,000,000
| -------------

5. DEBTORS

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 188,842
| ---- | ----------

6. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 311,158 | –
Other creditors | 1,559,074 | 862,012
| ------------- | ----------
| 1,870,232 | 862,012
| ------------- | ----------

7. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 40 | 40 | 40 | 40
Ordinary B shares of £ 1 each | 40 | 40 | 40 | 40
Ordinary C shares of £ 1 each | 40 | 40 | 40 | 40
Ordinary D shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 121 | 121 | 121 | 121
| ---- | ---- | ---- | ----

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
Other creditors includes loan notes totalling £ 570,000 (2024 - £600,000) issued to Mr W J M Batist and his spouse. The loan notes are unsecured, interest free and repayable on demand. The directors had loans with the company which were in credit throughout the year. The loans are interest free and repayable on demand.
9. RELATED PARTY TRANSACTIONS
At the period end the company owed £311,158 (2024 - £188,842 due to) to a company of which the directors are also directors.