Hithercroft Court Management Company Limited


HITHERCROFT COURT MANAGEMENT COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2026



































Company Registration Number: 02489297

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026


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 2026


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 2026


	Notes	2026		2025
		£		£

CURRENT ASSETS
Debtors	5	1,472		17,226
Cash at bank and in hand		94		94


		1,566		17,320

CREDITORS: Amounts falling due within one year	6	3,320		19,074
CREDITORS: Amounts falling due within one year


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 2026 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: 27 August 2026

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026


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 2026


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 the profit and loss account.

	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 2026


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:

		2026	2025
	Average number of employees	2	2


5	DEBTORS
		2026	2025
		£	£
	Prepayments and accrued income	1,472	17,226


6	CREDITORS: Amounts falling due within one year
		2026	2025
		£	£
	Accruals and deferred income	792	792
	Other creditors	2,528	18,282


		3,320	19,074

HITHERCROFT COURT MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026


7	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	Chiltern Connections Limited
	Associated company	2026	2025
		£	£
	Amounts owed to Chiltern Connections Limited	2,528	18,282