ACCOUNTS - Final Accounts preparation

Registered number: 16189217

FWD HMO HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

FWD HMO HOLDCO LIMITED

REGISTERED NUMBER: 16189217

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		1
			1
Current assets
Debtors: amounts falling due after more than one year	5	1,037,260
Debtors: amounts falling due within one year	5	1
		1,037,261
Creditors: amounts falling due within one year	6	(3,001)
Net current assets			1,034,260
Total assets less current liabilities			1,034,261
Creditors: amounts falling due after more than one year	7		(1,037,260)

Net (liabilities)/assets			(2,999)

Capital and reserves
Called up share capital	8	1
Profit and loss account		(3,000)
		(2,999)

Page 1

FWD HMO HOLDCO LIMITED

REGISTERED NUMBER: 16189217

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 on 9 September 2026.

G Dagan

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

FWD HMO HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

1.	General information

FWD HMO Holdco Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 14 Berkeley Street, London, W1J 8DX.
FWD HMO Holdco Limited was incorporated on 16 January 2025. These financial statements cover the period from the date of incorporation to 30 September 2025.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company’s financial position, including expected future cash flows, and are satisfied that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

2.3

Interest income

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

2.4

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.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

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.

2.7

Creditors

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

Page 3

FWD HMO HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.8

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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic 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 Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the period was 0.

Page 4

FWD HMO HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1
	At 30 September 2025	1

5.	Debtors
		2025
		£

	Due after more than one year
	Amounts owed by group undertakings	1,037,260
		1,037,260

					2025
					£

	Due within one year
	Other debtors	1
		1

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

	Other creditors	1
	Accruals and deferred income	3,000
		3,001

Page 5

FWD HMO HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

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

	Amounts owed to group undertakings	1,037,260
		1,037,260

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £0.01 each	1

On 16 January 2025, the company issued 100 Ordinary shares at their nominal value.

9.	Related party transactions
	The company has taken advantage of the exemptions provided by "Financial Reporting Standard 102" not to disclose related party transactions which occur between other companies that are wholly owned within the group.

Page 6