ACCOUNTS - Final Accounts preparation

Registered number: 14779067

TOUGH DEVELOPMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

TOUGH DEVELOPMENTS LIMITED

REGISTERED NUMBER: 14779067

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Cash at bank and in hand	4	1,070		1,044
		1,070		1,044
Creditors: amounts falling due within one year	5	(1,005)		(1,006)
Net current assets			65		38
Total assets less current liabilities			65		38

Net assets			65		38

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		64	37
		65	38

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TOUGH DEVELOPMENTS LIMITED

REGISTERED NUMBER: 14779067

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I D Muggoch

Director

Date: 19 August 2026

The notes on pages 3 to 4 form part of these financial statements.

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TOUGH DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

Tough Developments Limited is a private company limited by shares and incorporated in England and
Wales. Its registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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TOUGH DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

4.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	1,070	1,044
	1,070	1,044

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	6	7
Other creditors	999	999
	1,005	1,006

6.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary share of £1.00	1	1

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