Limited Liability Partnership registration number OC420812 (England and Wales)
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
CONTENTS
Page
Balance sheet
1
Reconciliation of members' interests
2 - 3
Notes to the financial statements
4 - 7
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Net assets attributable to members
-
-
Represented by:
Amounts due from members
-
-

For the financial year ended 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 4 80 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) in relation to dormant LLP's.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 9 July 2026 and are signed on their behalf by:
09 July 2026
Lancashire and South Cumbria NHS Foundation Trust
Designated member
Limited Liability Partnership registration number OC420812 (England and Wales)
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Current financial year
TOTAL
MEMBERS'
INTERESTS
Total
2026
£
Members' interests at 1 April 2025
-
Result for the financial year available for discretionary division among members
-
Members' interests after loss for the year
-
Members' interests at 31 March 2026
-
There is no equity in the LLP and consequently no statement of changes in equity has been presented.
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Prior financial year
DEBT
TOTAL
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Other amounts
Total
Total
2025
£
£
£
Members' interests at 1 April 2024
1,003,203
1,003,203
1,003,203
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
167
167
167
Result for the financial year available for discretionary division among members
-
-
-
Members' interests after loss and remuneration for the year
1,003,370
1,003,370
1,003,370
Repayment of debt (including members' capital classified as a liability)
38,536
38,536
38,536
Drawings
(944,409)
(944,409)
(944,409)
Other movements
(97,497)
(97,497)
(97,497)
Members' interests at 31 March 2025
-
-
-
There is no equity in the LLP and consequently no statement of changes in equity has been presented.
HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Limited liability partnership information

Healthcare Support and Infrastructure Services LLP is a limited liability partnership incorporated in England and Wales. The registered office is Sceptre Point, Sceptre Way, Walton Summit, Bamber Bridge, Preston, PR5 6AW.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

It was resolved in March 2022 that the sole contract the LLP had with the Trust will be terminated in April 2022, and as such the members concluded that the LLP was no longer a going concern. The LLP has now concluded its affairs and was dormant from 1 April 2025. The financial statements have been prepared on a basis other than going concern.

In light of this, the members reviewed the accounting policies adopted by the LLP and the measurement and presentation of amounts in the financial statements and did not consider that any material adjustments were required as a result of ceasing to apply the going concern basis.

1.3
Members' remuneration and drawings

In accordance with the LLP agreement, members are allocated their share of profits which is treated as remuneration and charged to the profit and loss account of that period. Payment of the profit share is subject to the cash requirements of the business. Allocated, unpaid profit is included within 'loans and other debts due to members'.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Financial instruments

The limited liability partnership 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 limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and 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.

Other financial assets

All of the limited liability partnership's assets are basic financial assets.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the limited liability partnership transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 limited liability partnership after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans from fellow group companies, are initially recognised at transaction price.

Other financial liabilities

All of the limited liability partnership's liabilities are basic financial liabilities.

HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the limited liability partnership’s obligations expire or are discharged or cancelled.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
0
0
3
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

There are no restrictions or limitations existing on the ability of the members to reduce the amount of ‘Members’ other interests’.

HEALTHCARE SUPPORT AND INFRASTRUCTURE SERVICES LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Parent company

LCFT Nominee No.1 Limited, a member of the LLP, is a subsidiary of Lancashire and South Cumbria NHS Foundation Trust, also a member of the LLP. Lancashire and South Cumbria NHS Foundation Trust has no parent undertaking.

There is no ultimate controlling party of the LLP.

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