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REGISTERED NUMBER: 06028643 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hellendoorn Healthcare Limited

Hellendoorn Healthcare Limited (Registered number: 06028643)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Hellendoorn Healthcare Limited (Registered number: 06028643)

Balance Sheet

31 December 2025

2025 | 2024 |

as restated |

| Notes | £ | £

Fixed assets

Intangible assets | 5 | 34,000 |  | 36,000 |  |

Tangible assets | 6 | 3,415,264 |  | 3,550,181 |  |

3,449,264 |  | 3,586,181 |  |

Current assets

Stocks | 11,700 |  | 11,500 |  |

Debtors | 7 | 1,426,611 |  | 1,248,684 |  |

Cash at bank and in hand | 56,418 |  | 18,503 |  |

1,494,729 |  | 1,278,687 |  |

Creditors

Amounts falling due within one year | 8 | (719,982 | ) | (840,902 | ) |

Net current assets | 774,747 |  | 437,785 |  |

Total assets less current liabilities | 4,224,011 |  | 4,023,966 |  |

Creditors

Amounts falling due after more than one year | 9 | (3,095,776 | ) | (3,269,342 | ) |

Provisions for liabilities | (171,981 | ) | (188,696 | ) |

Net assets | 956,254 |  | 565,928 |  |

Hellendoorn Healthcare Limited (Registered number: 06028643)

Balance Sheet - continued

31 December 2025

2025 | 2024 |

as restated |

| Notes | £ | £

Capital and reserves

Called up share capital | 99 |  | 99 |  |

Retained earnings | 956,155 |  | 565,829 |  |

956,254 |  | 565,928 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Mrs H J Hellendoorn - Director

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Hellendoorn Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 06028643

| Registered office: | Willow Grange

| Grays Lane

| Wissett

| Suffolk

| IP19 0JR

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements in conformity with IFRS 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.

| Given the straightforward operations and financial position of the company, there are not considered to be any key sources of judgement or estimation uncertainty within these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of twenty five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Tangible fixed assets

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property - straight line over 50 years

| Plant and machinery - 25% straight line

| Motor vehicles - 25% straight line

| Fixtures and fittings - 10 straight line

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

| slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

| Financial instruments

| 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.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

| Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Tangible fixed assets

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property - straight line over 1 year

| Plant and machinery - 25% on cost

| Fixtures and fittings - 10% on cost

| Motor vehicles - 25% on cost

4. | Employees and directors

| The average number of employees during the year was 72 (2024 - 72 ) .

5. | Intangible fixed assets

Goodwill |

| £

| Cost

| At 1 January 2025

| and 31 December 2025 | 252,670 |  |

| Amortisation

| At 1 January 2025 | 216,670 |  |

| Amortisation for year | 2,000 |  |

| At 31 December 2025 | 218,670 |  |

| Net book value

| At 31 December 2025 | 34,000 |  |

| At 31 December 2024 | 36,000 |  |

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | Tangible fixed assets

Fixtures |  |

Freehold | Plant and | and | Motor |  |

property | machinery | fittings | vehicles | Totals |

| £ | £ | £ | £ | £

| Cost

| At 1 January 2025 | 3,940,486 |  | 86,403 |  | 522,409 |  | 239,440 |  | 4,788,738 |  |

| Additions | - |  | 4,769 |  | - |  | - |  | 4,769 |  |

| At 31 December 2025 | 3,940,486 |  | 91,172 |  | 522,409 |  | 239,440 |  | 4,793,507 |  |

| Depreciation

| At 1 January 2025 | 698,018 |  | 82,392 |  | 359,741 |  | 98,406 |  | 1,238,557 |  |

| Charge for year | 78,810 |  | 1,218 |  | 24,400 |  | 35,258 |  | 139,686 |  |

| At 31 December 2025 | 776,828 |  | 83,610 |  | 384,141 |  | 133,664 |  | 1,378,243 |  |

| Net book value

| At 31 December 2025 | 3,163,658 |  | 7,562 |  | 138,268 |  | 105,776 |  | 3,415,264 |  |

| At 31 December 2024 | 3,242,468 |  | 4,011 |  | 162,668 |  | 141,034 |  | 3,550,181 |  |

| Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:-

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Motor vehicles |  | 97,654 |  | 130,206 |  |

|  | 97,654 |  | 130,206 |  |

| Depreciation of £32,551 (2024 : £13,316) was charged to the Statement of Income and Retained Earnings.

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Amounts owed by associates | 937,628 |  | 898,760 |  |

| Other debtors | 488,983 |  | 349,924 |  |

1,426,611 |  | 1,248,684 |  |

Hellendoorn Healthcare Limited (Registered number: 06028643)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans and overdrafts | 168,431 |  | 346,037 |  |

| Trade creditors | 11,161 |  | 12,174 |  |

| Taxation and social security | 466,043 |  | 399,829 |  |

| Other creditors | 74,347 |  | 82,862 |  |

719,982 |  | 840,902 |  |

| Bank loans are secured by a fixed and floating charge over the assets of the company.

| Included within other creditors are hire purchase balances of £26,056 (2024 : £27,239) that are secured on the assets to which they relate.

| Bank loans includes £2,251,417 (2024 : £2,425,324) which relates to balances which are due after five years.

9. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans | 3,025,513 |  | 3,177,904 |  |

| Other creditors | 70,263 |  | 91,438 |  |

3,095,776 |  | 3,269,342 |  |

| Bank loans are secured by a fixed and floating charge over the assets of the company.

| Included within other creditors are hire purchase balances of £65,475 (2024 : £91,438) that are secured on the assets to which they relate.

10. | Leasing agreements

| Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

| During the year a new lease agreement was entered into for the part rental of of one the care homes for £20,000 per annum over 10 years.

11. | Directors loan account

| As at the 31 December 2025 the directors owed the company £464,076 (2024 : £386,977) being the balance on their overdrawn directors loan accounts. The maximum balance outstanding during the year was £464,076 (2024 : £386,977).