Company registration number 03651884 (England and Wales)
MANAGING DEVELOPMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
MANAGING DEVELOPMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
MANAGING DEVELOPMENT LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
1,226,554
1,103,224
Current assets
Cash at bank and in hand
86,524
60,302
Creditors: amounts falling due within one year
5
(7,125)
(4,919)
Net current assets
79,399
55,383
Total assets less current liabilities
1,305,953
1,158,607
Provisions for liabilities
(38,725)
(5,554)
Net assets
1,267,228
1,153,053
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,267,226
1,153,051
Total equity
1,267,228
1,153,053

For the financial year ended 31 March 2026 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 director acknowledges her 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 July 2026
Mrs M A Rose
Director
Company registration number 03651884 (England and Wales)
MANAGING DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Managing Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is Beehive Cottage, Swan Green, Emery Down, Hants, SO43 7DT.

1.1
Accounting convention

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 certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

1.3
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

MANAGING DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

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

2026
2025
Number
Number
Total
1
1
3
Fixed asset investments
2026
2025
£
£
Other investments other than loans
1,226,554
1,103,224
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2025
1,103,224
Additions
281,869
Valuation changes
128,978
Disposals
(287,517)
At 31 March 2026
1,226,554
Carrying amount
At 31 March 2026
1,226,554
At 31 March 2025
1,103,224
4
Financial instruments
2026
2025
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
1,226,554
1,103,224
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
1,185
979
Other creditors
5,940
3,940
7,125
4,919
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