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REGISTERED NUMBER: 05177793 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HOUGH MILL DEVELOPMENTS LIMITED

HOUGH MILL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05177793)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |  | to |  | 4

HOUGH MILL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05177793)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 500 |  | 500 |  |

Cash at bank | 1,126 |  | 1,126 |  |

1,626 |  | 1,626 |  |

CREDITORS

Amounts falling due within one year | 5 | (117,441 | ) | (117,441 | ) |

NET CURRENT LIABILITIES | (115,815 | ) | (115,815 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (115,815 | ) | (115,815 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | (488,847 | ) | (488,847 | ) |

NET LIABILITIES | (604,662 | ) | (604,662 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (604,664 | ) | (604,664 | ) |

(604,662 | ) | (604,662 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 14 May 2026 and were signed by:

R Wiggins - Director

HOUGH MILL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05177793)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| HOUGH MILL DEVELOPMENTS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05177793

| Registered office: | C/o DPC

| Stone House

| 55 Stone Road Business Park

| Stoke on Trent

| Staffordshire

| ST4 6SR

2. | 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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

HOUGH MILL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05177793)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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 future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 2 ).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other debtors | 500 |  | 500 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed to group undertakings | 102,295 |  | 102,295 |  |

| VAT | 10,059 |  | 10,059 |  |

| Directors' loan accounts | 3,247 |  | 3,247 |  |

| Accruals and deferred income | 1,840 |  | 1,840 |  |

117,441 |  | 117,441 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other creditors | 488,847 |  | 488,847 |  |

7. | CONTINGENT LIABILITIES

| HMRC have opened an enquiry and raised assessments on company tax returns relating to prior years, but the assessments have been appealed and the collection of the tax postponed. It is not possible to predict with certainty the outcome of this enquiry and no provision has been included in these financial statements for potential additional liabilities. Should the HMRC claim be successful the liability would be material in relation to the company's balance sheet and would affect the ability to continue as a going concern. However, the directors, based on professional advice, continue to believe that the company has sound arguments to refute the enquiry.

8. | RELATED PARTY DISCLOSURES

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

HOUGH MILL DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05177793)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | POST BALANCE SHEET EVENTS

| There were no material events up to the date of approval by the board.