Company registration number 01527559 (England and Wales)
Clough Promotions Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Clough Promotions Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
Clough Promotions Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Clough Promotions Limited for the year ended 31 December 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clough Promotions Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Clough Promotions Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Clough Promotions Limited and state those matters that we have agreed to state to the b oard of d irectors of Clough Promotions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clough Promotions Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Clough Promotions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Clough Promotions Limited. You consider that Clough Promotions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clough Promotions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
9 March 2026
Clough Promotions Limited
Balance sheet
As at 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
199,773
207,127
Investments
4
211,569
202,089
411,342
409,216
Current assets
Debtors
5
6,634
5,790
Cash at bank and in hand
34,575
25,522
41,209
31,312
Creditors: amounts falling due within one year
6
(169,801)
(156,514)
Net current liabilities
(128,592)
(125,202)
Net assets
282,750
284,014
Capital and reserves
Called up share capital
7
400
400
Share premium account
114,900
114,900
Profit and loss reserves
167,450
168,714
Total equity
282,750
284,014

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 March 2026 and are signed on its behalf by:
N H Clough
Director
Company registration number 01527559 (England and Wales)
Clough Promotions Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

Clough Promotions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover represents the total invoice value, excluding value added tax, of sales made during the year. Income is recognised based on the level of completion of services.

1.4
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 their useful lives on the following bases:

Freehold land and buildings
2% straight line
Computers
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Clough Promotions Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
Clough Promotions Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Computers
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
363,338
470
363,808
Depreciation and impairment
At 1 January 2025
156,473
208
156,681
Depreciation charged in the year
7,267
87
7,354
At 31 December 2025
163,740
295
164,035
Carrying amount
At 31 December 2025
199,598
175
199,773
At 31 December 2024
206,865
262
207,127
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
211,569
202,089
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
202,089
Additions
9,480
At 31 December 2025
211,569
Carrying amount
At 31 December 2025
211,569
At 31 December 2024
202,089
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,117
3,781
Other debtors
517
2,009
6,634
5,790
Clough Promotions Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
676
4,519
Taxation and social security
1,465
-
0
Other creditors
167,660
151,995
169,801
156,514
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
200
200
200
200
Ordinary A shares of £1 each
60
60
60
60
Ordinary B shares of £1 each
60
60
60
60
Ordinary C shares of £1 each
60
60
60
60
Ordinary D shares of £1 each
20
20
20
20
400
400
400
400
8
Directors' transactions

Directors of the company

At the balance sheet date amounts owed to the directors amounted to £45,216 (202 4 - £4 5,216). The loans are provided interest free and repayable on demand.

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