REGISTERED NUMBER: 14074938 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

HMW HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Andrew Holden

Henry David James Macwilliam

Thomas Werner

REGISTERED OFFICE:

81 High Street

Colosseum Buildings

Bentley

Doncaster

DN5 0AP

REGISTERED NUMBER:

14074938 (England and Wales)

ACCOUNTANTS:

Altman Smith

461 - 463 London Road

Heeley

Sheffield

South Yorkshire

S2 4HL

FIXED ASSETS

Intangible assets

4

481,000

543,000

Tangible assets

5

853,273

855,996

Investments

6

145,742

91,271

1,480,015

1,490,267

CURRENT ASSETS

Stocks

79,566

82,654

Debtors

7

222,913

181,692

Cash at bank and in hand

8,731

31,474

311,210

295,820

CREDITORS

Amounts falling due within one year

8

191,411

203,750

NET CURRENT ASSETS

119,799

92,070

TOTAL ASSETS LESS CURRENT LIABILITIES

1,599,814

1,582,337

CREDITORS

Amounts falling due after more than one year

9

1,432,681

1,473,684

NET ASSETS

167,133

108,653

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

167,130

108,650

167,133

108,653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st October 2026 and were signed on its behalf by:

Thomas Werner - Director

Andrew Holden - Director

1.	STATUTORY INFORMATION

Hmw Healthcare Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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 2023, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

620,000

AMORTISATION

At 1st April 2025

77,000

Charge for year

62,000

At 31st March 2026

139,000

NET BOOK VALUE

At 31st March 2026

481,000

At 31st March 2025

543,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

845,120

16,577

861,697

DEPRECIATION

At 1st April 2025

-

5,701

5,701

Charge for year

-

2,723

2,723

At 31st March 2026

-

8,424

8,424

NET BOOK VALUE

At 31st March 2026

845,120

8,153

853,273

At 31st March 2025

845,120

10,876

855,996

6.	FIXED ASSET INVESTMENTS

Loans to

associates

£

At 1st April 2025

91,271

New in year

54,471

At 31st March 2026

145,742

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

184,694

152,900

Other debtors

38,219

28,792

222,913

181,692

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

120,570

138,989

Taxation and social security

68,658

61,938

Other creditors

2,183

2,823

191,411

203,750

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

989,989

1,033,179

Other creditors

442,692

440,505

1,432,681

1,473,684

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

989,989

1,033,179