HFHC Specialist Supported Living Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05738967 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HFHC SPECIALIST SUPPORTED LIVING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A de Savary

H J de Savary

J Hurley

M A Quantock Shuldham

H S Greene

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

05738967 (England and Wales)

AUDITOR:

mgr Audit Limited

Chartered Accountants

Statutory Auditors

55 Loudoun Road

St John's Wood

London

NW8 0DL

BANKERS:

Virgin Money

Jubilee House

Gosforth

Newcastle Upon Tyne

NE3 4PL

CURRENT ASSETS

Debtors

4

241,467

1,295,771

Cash at bank

605,287

70,109

846,754

1,365,880

CREDITORS

Amounts falling due within one year

5

729,752

1,253,040

NET CURRENT ASSETS

117,002

112,840

TOTAL ASSETS LESS CURRENT LIABILITIES

117,002

112,840

CAPITAL AND RESERVES

Called up share capital

6

224

Retained earnings

116,778

112,616

SHAREHOLDERS' FUNDS

117,002

112,840

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 30 September 2026 and were signed on its behalf by:

H S Greene - Director

1.	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 represents amounts receivable for the supply of care staff charged on an hourly basis and associated costs net of VAT.

Tangible fixed assets

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

Fixtures and fittings

-

20% - 33% straight line

Taxation

The tax expense represents the sum of the tax currently payable.

Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted by the reporting end date.

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.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2025 - 36 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

24,066

DEPRECIATION

At 1 April 2025

and 31 March 2026

24,066

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

113,554

205,384

Amounts owed by group undertakings

126,720

1,089,583

Other debtors

1,193

804

241,467

1,295,771

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

1,922

95

Amounts owed to group undertakings

423,702

862,867

Taxation and social security

153,986

283,399

Other creditors

150,142

106,679

729,752

1,253,040

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

200

Ordinary A share capital

£1

200

24

Ordinary B share capital

£1

24

224

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Nigel Walfisz FCA (Senior Statutory Auditor)

for and on behalf of mgr Audit Limited

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The company has granted a fixed and floating charge over its assets and undertaking in favour of Julian Hodge Bank Limited as security for borrowings of its ultimate parent undertaking, H Care 2025 Limited. At the balance sheet date, the borrowings secured by the charge amounted to £8,700,000. No liability has been recognised in these financial statements in respect of this arrangement as no default has occurred and no demand has been made against the company under the terms of the security agreement.

9.	ULTIMATE PARENT COMPANY

H Care 2025 Limited is the ultimate parent company, whose registered office address is 55 Loudoun Road, St John's Wood, London, NW8 0DL.

10.	GENERAL INFORMATION

HFHC Specialist Supported Living Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, St John's Wood, NW8 0DL. The principal place of business is Newporte House, Doddington Road, Lincoln, LN6 3JY.

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 £.