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Registration number: 03633226

The Hough Development Management Company Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

The Hough Development Management Company Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 8

The Hough Development Management Company Limited

Company Information

Directors | Mrs Rachael Conacher Mrs Trudy Lee Willis

Registered office | First Floor, The Foundation Herons Way, Chester Business Park Chester Cheshire CH4 9GB

Accountants | Morren Accountancy Limited Unit B Broad Oak Business Park Redbrook Maelor Whitchurch Shropshire SY13 3AQ

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Hough Development Management Company Limited
for the Year Ended 30 September 2025

In accordance with the engagement letter, we have prepared for your approval the accounts of The Hough Development Management Company Limited for the year ended 30 September 2025 as set out on pages 3 to 8 from the company's accounting records and explanations you have given us.
As a practising firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/technical-resources/
framework-for-the-preparation-of-accounts-revised-january-2017

The report is made solely to the company's members, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to enable us to prepare for your approval the accounts of the business and state those matters that we have agreed to state to you in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at www.icas.com/technical-resources/
framework-for-the-preparation-of-accounts-revised-january-2017. To the fullest extent permitted by law we do not accept or assume responsibility to anyone other than you, for our work or for this report.

......................................
Morren Accountancy Limited
Unit B Broad Oak Business Park
Redbrook Maelor
Whitchurch
Shropshire
SY13 3AQ

20 March 2026

The Hough Development Management Company Limited

(Registration number: 03633226)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7 | 10
Current assets |  |  |
Debtors | 5 | 366 | 301
Cash at bank and in hand |  | 760 | 643
|  | 1,126 | 944
Creditors: Amounts falling due within one year | 6 | (798) | (636)
Net current assets |  | 328 | 308
Net assets |  | 335 | 318
Capital and reserves |  |  |
Called up share capital | 7 | 5 | 5
Retained earnings |  | 330 | 313
Shareholders' funds |  | 335 | 318

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:

The Hough Development Management Company Limited

(Registration number: 03633226)
Balance Sheet as at 30 September 2025

......................................... Mrs Rachael Conacher Director
......................................... Mrs Trudy Lee Willis Director

The Hough Development Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
First Floor, The Foundation Herons Way,
Chester Business Park
Chester
Cheshire
CH4 9GB

These financial statements were authorised for issue by the Board on 20 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Hough Development Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The Hough Development Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 739 | 739
At 30 September 2025 | 739 | 739
Depreciation
At 1 October 2024 | 729 | 729
Charge for the year | 3 | 3
At 30 September 2025 | 732 | 732
Carrying amount
At 30 September 2025 | 7 | 7
At 30 September 2024 | 10 | 10

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 366 | 301
| 366 | 301

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 13 | 13
Accruals and deferred income | 785 | 623
| 798 | 636

7 | Share capital

Allotted, called up and fully paid shares

The Hough Development Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 5 | 5 | 5 | 5