For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit of its financial statements for the period 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 income statement within the financial statements.true

Letchford House Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ground Floor, 4 Victoria Square, St Albans, Hertfordshire, United Kingdom, AL1 3TF.

These financial statements are prepared for an 8 month period in order to align the reporting date with the rest of the group.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

The company has not traded during the period or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

The average monthly number of persons (including directors) employed by the company during the period was nil (April 2025: nil).

The company is a wholly owned subsidiary of Moore Kingston Smith LLP.

As at 31 December 2025 in the directors' opinion, the company's ultimate parent undertaking and controlling party was CompanionCo BE BV, incorporated in Belgium.

The parent of the largest group in which these financial statements are consolidated is CompanionCo BE BV, incorporated in Belgium. The address of CompanionCo BE BV is Schaliënstraat 3, 2000 Antwerpen, Belgium.

The parent of the smallest group in which these financial statements are consolidated is Moore Kingston Smith LLP, incorporated in England an Wales. The address for Moore Kingston Smith LLP is 6th Floor 9 Appold Street, London, United Kingdom, EC2A 2AP. Group accounts for Moore Kingston Smith LLP are available to the public at its address.