REGISTERED NUMBER: 05821997 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HFHC PARTNERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A de Savary

A M de Savary

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

05821997 (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

FIXED ASSETS

Tangible assets

3

6,946

8,316

CURRENT ASSETS

Debtors

4

72,214

168,899

Cash at bank

8,165

6,776

80,379

175,675

CREDITORS

Amounts falling due within one year

5

57,210

153,876

NET CURRENT ASSETS

23,169

21,799

TOTAL ASSETS LESS CURRENT LIABILITIES

30,115

30,115

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

30,114

30,114

SHAREHOLDERS' FUNDS

30,115

30,115

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 Profit and loss account 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:

P A de Savary - 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 management charges to fellow group companies and rent receivable recognised net of VAT.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the remaining life of the lease.

Leasehold land and buildings Over the remaining length of the lease

Fixtures and fittings 20% Straight line

Impairment of fixed assets

At each balance sheet date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

land and

and

buildings

fittings

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

328,739

12,605

341,344

DEPRECIATION

At 1 April 2025

320,512

12,516

333,028

Charge for year

1,281

89

1,370

At 31 March 2026

321,793

12,605

334,398

NET BOOK VALUE

At 31 March 2026

6,946

-

6,946

At 31 March 2025

8,227

89

8,316

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

9,150

142,641

Other debtors

63,064

26,258

72,214

168,899

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

42,410

1,364

Amounts owed to group undertakings

-

138,000

Other creditors

14,800

14,512

57,210

153,876

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

48,125

82,500

Between one and five years

-

48,125

48,125

130,625

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary share capital

£1

1

1

8.	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

9.	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.

A group company is acting as a guarantor in relation to the operating lease held by the company.

10.	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.

11.	GENERAL INFORMATION

HFHC Partnering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, St John's Wood, London, NW8 0DL. The principal place of business is Newporte House, Doddington, 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 £.