For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

LSCFT Nominee No. 1 Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Sceptre Point, Sceptre Way, Walton Summit, Bamber Bridge, Preston, PR5 6AW.

These financial statements have been prepared in accordance 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 company. Monetary amounts 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.

In April 2022 the activities of Healthcare Support and Infrastructure Services LLP ("the LLP") were transferred to Lancashire & South Cumbria NHS Foundation Trust. The LLP has concluded it's affairs and is now dormant. Given that the company's sole income stream is a share of profits from the LLP, the director has concluded that the company is not a going concern and therefore the financial statements have been prepared on a basis other than going concern.

The director reviewed the accounting policies adopted by the company and the measurement and presentation of amounts in the financial statements and no material adjustments arose as a result of ceasing to apply the going concern basis.

The company has not traded during the year. During this time, the company received no income and incurred no expenditure.

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, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

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

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

The average monthly number of persons (including directors) employed by the company during the year was:

The company is wholly owned by the Lancashire and South Cumbria NHS Foundation Trust.