ACCOUNTS - Final Accounts preparation

Registered number: 16049564

Senior Home Care Group Midco Limited

Financial statements

Information for filing with the registrar

For the Period Ended 31 October 2025

Senior Home Care Group Midco Limited

Registered number: 16049564

Balance Sheet

As at 31 October 2025

		2025
Note		£


Investments	4		-
			-
Current assets
Debtors: amounts falling due within one year	5	4,684,723
Creditors: amounts falling due within one year	6	(2,461,091)
Net current assets			2,223,632
Total assets less current liabilities			2,223,632
Creditors: amounts falling due after more than one year			(2,223,631)

Net assets			1

Capital and reserves
Called up share capital	9	-
Profit and loss account		1
		1

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 statement of comprehensive income 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:

D S Kennedy

Director

Date: 31 July 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

Senior Home Care Group Midco Limited

Notes to the Financial Statements

For the Period Ended 31 October 2025

1.	General information

Senior Home Care Group Midco Limited is a private company limited by shares and registered in England and Wales (Registered number: 16049564). The address of its registered office is 36 Upper Brook Street, London, England, W1K 7QJ.

The company was incorporated on 29 October 2024.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 judgement in applying the Company's accounting policies.

These financial statements are presented in £ and are rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Senior Home Care Group Holdings Limited as at 31 October 2025 and these financial statements may be obtained from 36 Upper Brook Street, London, England, W1K 7QJ.

2.3

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.

2.4

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

Senior Home Care Group Midco Limited

Notes to the Financial Statements

For the Period Ended 31 October 2025

2.Accounting policies (continued)

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.9

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.

2.10

Creditors

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

2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the period was 4.

4.	Fixed asset investments

Subsidiary undertaking
The company holds a £0.01 investment in Senior Home Care Group Limited which is a direct subsidiary.
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Senior Home Care Group Limited

36 Upper Brook Street, London, England, W1K 7QJ

Ordinary

100%

Page 3

Senior Home Care Group Midco Limited

Notes to the Financial Statements

For the Period Ended 31 October 2025

Debtors

					2025
					£


	Amounts owed by group undertakings	4,684,723

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

	Amounts owed to group undertakings	2,344,349
	Accruals and deferred income	116,742
		2,461,091

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other loans	2,223,631

The loans are secured by fixed and floating charges over the assets of the group and are subject to interest at 10% per annum.

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£




	Amounts falling due after more than 5 years
	Other loans	2,223,631

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £0.01	-

Page 4

Senior Home Care Group Midco Limited

Notes to the Financial Statements

For the Period Ended 31 October 2025

10.	Related party transactions
	The Company has taken advantage of the exemption in Section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other wholly owned members of the group.

11.	Controlling party

The parent company is Senior Home Care Group Holdings Limited, incorporated in England and Wales.

The most senior parent entity producing publicly available financial statements is Senior Home Care Group Holdings Limited. These financial statements are available upon request from 36 Upper Brook Street, London, England, W1K 7QJ.

The ultimate controlling party is LCP Casa Co-Investment GP LLP.

12.	Auditor's information

The auditor's report on the financial statements for the period ended 31 October 2025 was unqualified.

The audit report was signed on 31 July 2026 by Allan Pinner FCCA (Senior Statutory Auditor) on behalf of Kreston Reeves Audit LLP.

Page 5