2023-05-012024-04-302024-04-30false07370523SKI ELEMENTS LIMITED2024-09-2579110iso4217:GBPxbrli:pure073705232023-05-01073705232024-04-30073705232023-05-012024-04-30073705232022-05-01073705232023-04-30073705232022-05-012023-04-3007370523bus:SmallEntities2023-05-012024-04-3007370523bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3007370523bus:AbridgedAccounts2023-05-012024-04-3007370523bus:PrivateLimitedCompanyLtd2023-05-012024-04-3007370523core:WithinOneYear2024-04-3007370523core:AfterOneYear2024-04-3007370523core:WithinOneYear2023-04-3007370523core:AfterOneYear2023-04-3007370523core:ShareCapital2024-04-3007370523core:SharePremium2024-04-3007370523core:RevaluationReserve2024-04-3007370523core:OtherReservesSubtotal2024-04-3007370523core:RetainedEarningsAccumulatedLosses2024-04-3007370523core:ShareCapital2023-04-3007370523core:SharePremium2023-04-3007370523core:RevaluationReserve2023-04-3007370523core:OtherReservesSubtotal2023-04-3007370523core:RetainedEarningsAccumulatedLosses2023-04-3007370523core:LandBuildings2024-04-3007370523core:PlantMachinery2024-04-3007370523core:Vehicles2024-04-3007370523core:FurnitureFittings2024-04-3007370523core:OfficeEquipment2024-04-3007370523core:NetGoodwill2024-04-3007370523core:IntangibleAssetsOtherThanGoodwill2024-04-3007370523core:ListedExchangeTraded2024-04-3007370523core:UnlistedNon-exchangeTraded2024-04-3007370523core:LandBuildings2023-04-3007370523core:PlantMachinery2023-04-3007370523core:Vehicles2023-04-3007370523core:FurnitureFittings2023-04-3007370523core:OfficeEquipment2023-04-3007370523core:NetGoodwill2023-04-3007370523core:IntangibleAssetsOtherThanGoodwill2023-04-3007370523core:ListedExchangeTraded2023-04-3007370523core:UnlistedNon-exchangeTraded2023-04-3007370523core:LandBuildings2023-05-012024-04-3007370523core:PlantMachinery2023-05-012024-04-3007370523core:Vehicles2023-05-012024-04-3007370523core:FurnitureFittings2023-05-012024-04-3007370523core:OfficeEquipment2023-05-012024-04-3007370523core:NetGoodwill2023-05-012024-04-3007370523core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007370523core:ListedExchangeTraded2023-05-012024-04-3007370523core:UnlistedNon-exchangeTraded2023-05-012024-04-3007370523core:MoreThanFiveYears2023-05-012024-04-3007370523core:Non-currentFinancialInstruments2024-04-3007370523core:Non-currentFinancialInstruments2023-04-3007370523dpl:CostSales2023-05-012024-04-3007370523dpl:DistributionCosts2023-05-012024-04-3007370523core:LandBuildings2023-05-012024-04-3007370523core:PlantMachinery2023-05-012024-04-3007370523core:Vehicles2023-05-012024-04-3007370523core:FurnitureFittings2023-05-012024-04-3007370523core:OfficeEquipment2023-05-012024-04-3007370523dpl:AdministrativeExpenses2023-05-012024-04-3007370523core:NetGoodwill2023-05-012024-04-3007370523core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007370523dpl:GroupUndertakings2023-05-012024-04-3007370523dpl:ParticipatingInterests2023-05-012024-04-3007370523dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3007370523core:ListedExchangeTraded2023-05-012024-04-3007370523dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3007370523core:UnlistedNon-exchangeTraded2023-05-012024-04-3007370523dpl:CostSales2022-05-012023-04-3007370523dpl:DistributionCosts2022-05-012023-04-3007370523core:LandBuildings2022-05-012023-04-3007370523core:PlantMachinery2022-05-012023-04-3007370523core:Vehicles2022-05-012023-04-3007370523core:FurnitureFittings2022-05-012023-04-3007370523core:OfficeEquipment2022-05-012023-04-3007370523dpl:AdministrativeExpenses2022-05-012023-04-3007370523core:NetGoodwill2022-05-012023-04-3007370523core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3007370523dpl:GroupUndertakings2022-05-012023-04-3007370523dpl:ParticipatingInterests2022-05-012023-04-3007370523dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3007370523core:ListedExchangeTraded2022-05-012023-04-3007370523dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3007370523core:UnlistedNon-exchangeTraded2022-05-012023-04-3007370523core:NetGoodwill2024-04-3007370523core:IntangibleAssetsOtherThanGoodwill2024-04-3007370523core:LandBuildings2024-04-3007370523core:PlantMachinery2024-04-3007370523core:Vehicles2024-04-3007370523core:FurnitureFittings2024-04-3007370523core:OfficeEquipment2024-04-3007370523core:AfterOneYear2024-04-3007370523core:WithinOneYear2024-04-3007370523core:ListedExchangeTraded2024-04-3007370523core:UnlistedNon-exchangeTraded2024-04-3007370523core:ShareCapital2024-04-3007370523core:SharePremium2024-04-3007370523core:RevaluationReserve2024-04-3007370523core:OtherReservesSubtotal2024-04-3007370523core:RetainedEarningsAccumulatedLosses2024-04-3007370523core:NetGoodwill2023-04-3007370523core:IntangibleAssetsOtherThanGoodwill2023-04-3007370523core:LandBuildings2023-04-3007370523core:PlantMachinery2023-04-3007370523core:Vehicles2023-04-3007370523core:FurnitureFittings2023-04-3007370523core:OfficeEquipment2023-04-3007370523core:AfterOneYear2023-04-3007370523core:WithinOneYear2023-04-3007370523core:ListedExchangeTraded2023-04-3007370523core:UnlistedNon-exchangeTraded2023-04-3007370523core:ShareCapital2023-04-3007370523core:SharePremium2023-04-3007370523core:RevaluationReserve2023-04-3007370523core:OtherReservesSubtotal2023-04-3007370523core:RetainedEarningsAccumulatedLosses2023-04-3007370523core:NetGoodwill2022-05-0107370523core:IntangibleAssetsOtherThanGoodwill2022-05-0107370523core:LandBuildings2022-05-0107370523core:PlantMachinery2022-05-0107370523core:Vehicles2022-05-0107370523core:FurnitureFittings2022-05-0107370523core:OfficeEquipment2022-05-0107370523core:AfterOneYear2022-05-0107370523core:WithinOneYear2022-05-0107370523core:ListedExchangeTraded2022-05-0107370523core:UnlistedNon-exchangeTraded2022-05-0107370523core:ShareCapital2022-05-0107370523core:SharePremium2022-05-0107370523core:RevaluationReserve2022-05-0107370523core:OtherReservesSubtotal2022-05-0107370523core:RetainedEarningsAccumulatedLosses2022-05-0107370523core:AfterOneYear2023-05-012024-04-3007370523core:WithinOneYear2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007370523core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3007370523core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3007370523core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3007370523core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3007370523core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3007370523bus:Director12023-05-012024-04-30

SKI ELEMENTS LIMITED

Registered Number
07370523
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

SKI ELEMENTS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

FOX, Paul Daniel

Registered Address

Sullivan Court Wessex Way
Colden Common
Winchester
SO21 1WP

Registered Number

07370523 (England and Wales)
SKI ELEMENTS LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets390,090102,102
Tangible assets444,40654,074
134,496156,176
Current assets
Debtors94,16962,348
Cash at bank and on hand231,896319,930
326,065382,278
Creditors amounts falling due within one year(437,419)(463,414)
Net current assets (liabilities)(111,354)(81,136)
Total assets less current liabilities23,14275,040
Provisions for liabilities-(1,302)
Net assets23,14273,738
Capital and reserves
Called up share capital100100
Profit and loss account23,04273,638
Shareholders' funds23,14273,738
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
FOX, Paul Daniel
Director
Registered Company No. 07370523
SKI ELEMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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 future taxable profits. Deferred tax is measured using the 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are defined as an identifiable non-monetary asset without physical substance. Examples of ​intangible assets include goodwill, brand recognition, copyrights, patents, trademarks, trade names, and customer lists.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings3
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year1312
3.Intangible assets

Total

£
Cost or valuation
At 01 May 23120,120
At 30 April 24120,120
Amortisation and impairment
At 01 May 2318,018
Charge for year12,012
At 30 April 2430,030
Net book value
At 30 April 2490,090
At 30 April 23102,102
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2364,852
Additions4,864
At 30 April 2469,716
Depreciation and impairment
At 01 May 2310,778
Charge for year14,532
At 30 April 2425,310
Net book value
At 30 April 2444,406
At 30 April 2354,074