HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
Company Registration Number: 02489297

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
CONTENTS | PAGES
Company information | 1
Balance sheet | 2
Notes to the financial statements |  |  |  |  |  | 3 to 6

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025
DIRECTORS
John Rowland Herring
Nicholas Nye
SECRETARY
The company does not have an appointed secretary
REGISTERED OFFICE
2 Hithercroft Court
Wallingford
Oxfordshire
OX10 9BT
COMPANY REGISTRATION NUMBER
02489297 England and Wales

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
|  |  | Notes |  | 2025 |  |  |  | 2024
|  |  |  |  | £ |  |  |  | £
CURRENT ASSETS
Debtors | 5 |  | 17,226 |  |  |  | 14,577
Cash at bank and in hand | 94 |  |  |  | 94
|  |  |  |  | 17,320 |  |  |  | 14,671
CREDITORS: Amounts falling due within one year | 6 |  | 19,074 |  |  |  | 16,425
NET CURRENT LIABILITIES | (1,754) |  |  |  | (1,754)
NET LIABILITIES | (1,754) |  |  |  | (1,754)
CAPITAL AND RESERVES
Called up share capital | 7 |  |  |  | 7
Distributable profit and loss account | (1,761) |  |  |  | (1,761)
SHAREHOLDERS' DEFICIT | (1,754) |  |  |  | (1,754)
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.
For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.
Signed on behalf of the board of directors
Nicholas Nye
Director
Date approved by the board: 23 September 2025

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
1 | GENERAL INFORMATION
| Hithercroft Court Management Company Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
| 2 Hithercroft Court
| Wallingford
| Oxfordshire
| OX10 9BT
| The financial statements are presented in Sterling, which is the functional currency of the company.
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
| Basis of preparation of financial statements
| These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
| Going concern

| The accounts have been drawn up on the going concern basis following the Directors' assessment of the company’s ability to trade for at least 12 months from the date these accounts have been approved. This decision has been made having taken into account that the support from Chiltern Connections Limited is unlikely to be withdrawn. In conclusion, whilst there is some uncertainty, the directors do not believe there is a material uncertainty which casts significant doubt on the company’s ability to continue to trade.
| If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for additional liabilities that might arise and to reclassify fixed assets as current assets.

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
| Financial Instruments
| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
| Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss.
| Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.
| Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

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

| Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors
| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
| Taxation
| Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.
| Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Current and deferred tax assets and liabilities are not discounted.
3 | CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

| No significant accounting estimates and judgements have had to be made by the directors in preparing these financial statements.

4 | EMPLOYEES
| The average number of persons employed by the company (including directors) during the year was:
|  |  |  |  |  |  |  |  | 2025 |  | 2024
| Average number of employees | 2 |  | 3
5 | DEBTORS
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Prepayments and accrued income | 17,226 |  | 14,577
6 | CREDITORS: Amounts falling due within one year
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Trade creditors | - |  | 720
| Accruals and deferred income | 792 |  | 892
| Other creditors | 18,282 |  | 14,813
|  |  |  |  |  |  |  |  | 19,074 |  | 16,425

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
7 | RELATED PARTY TRANSACTIONS
| During the year, the following transactions with related parties took place:
| Chiltern Connections Limited
| Associated company | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Amounts owed to Chiltern Connections Limited |  | 18,282 |  | 14,813

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