Silverfin false true 31/10/2024 01/11/2023 31/10/2024 T M Attenborough 01/11/2022 I P Burt 23/03/2025 J K G Dart 18/01/2019 A J Diment 02/07/2020 P M Douglas-Pennant 17/03/2024 02/07/2020 G Fleming 23/03/2025 02/07/2020 R F Hawkes 16/01/2019 H O H Swann 21/11/2018 R T Tyson 02/07/2020 J G Waterton 16/01/2019 D A Watson 16/01/2019 11 June 2025 The principal activity of the Company during the financial year was that of holding investments and assets belonging to the members of The Piscatorial Society. 11676104 2024-10-31 11676104 bus:Director1 2024-10-31 11676104 bus:Director2 2024-10-31 11676104 bus:Director3 2024-10-31 11676104 bus:Director4 2024-10-31 11676104 bus:Director5 2024-10-31 11676104 bus:Director6 2024-10-31 11676104 bus:Director7 2024-10-31 11676104 bus:Director8 2024-10-31 11676104 bus:Director9 2024-10-31 11676104 bus:Director10 2024-10-31 11676104 bus:Director11 2024-10-31 11676104 2023-10-31 11676104 core:Non-currentFinancialInstruments 2024-10-31 11676104 core:Non-currentFinancialInstruments 2023-10-31 11676104 core:OtherCapitalReserve 2024-10-31 11676104 core:OtherCapitalReserve 2023-10-31 11676104 core:CostValuation 2023-10-31 11676104 core:CostValuation 2024-10-31 11676104 2023-11-01 2024-10-31 11676104 bus:FilletedAccounts 2023-11-01 2024-10-31 11676104 bus:SmallEntities 2023-11-01 2024-10-31 11676104 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 11676104 bus:CompanyLimitedByGuarantee 2023-11-01 2024-10-31 11676104 bus:Director1 2023-11-01 2024-10-31 11676104 bus:Director2 2023-11-01 2024-10-31 11676104 bus:Director3 2023-11-01 2024-10-31 11676104 bus:Director4 2023-11-01 2024-10-31 11676104 bus:Director5 2023-11-01 2024-10-31 11676104 bus:Director6 2023-11-01 2024-10-31 11676104 bus:Director7 2023-11-01 2024-10-31 11676104 bus:Director8 2023-11-01 2024-10-31 11676104 bus:Director9 2023-11-01 2024-10-31 11676104 bus:Director10 2023-11-01 2024-10-31 11676104 bus:Director11 2023-11-01 2024-10-31 11676104 2022-11-01 2023-10-31 11676104 core:Subsidiary1 2023-11-01 2024-10-31 11676104 core:Subsidiary1 1 2023-11-01 2024-10-31 11676104 core:Subsidiary1 1 2022-11-01 2023-10-31 11676104 core:Subsidiary2 2023-11-01 2024-10-31 11676104 core:Subsidiary2 1 2023-11-01 2024-10-31 11676104 core:Subsidiary2 1 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure decimalUnit

Company No: 11676104 (England and Wales)

PISCATORIAL SOCIETY HOLDINGS LIMITED

(A company limited by guarantee)

Unaudited Financial Statements
For the financial year ended 31 October 2024
Pages for filing with the registrar

PISCATORIAL SOCIETY HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 October 2024

Contents

PISCATORIAL SOCIETY HOLDINGS LIMITED

BALANCE SHEET

As at 31 October 2024
PISCATORIAL SOCIETY HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 October 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 1,129,977 1,129,977
1,129,977 1,129,977
Current assets
Debtors
- due after more than one year 4 1,150,908 1,150,908
1,150,908 1,150,908
Net current assets 1,150,908 1,150,908
Total assets less current liabilities 2,280,885 2,280,885
Net assets 2,280,885 2,280,885
Reserves
Other reserves 2,280,885 2,280,885
Total reserves 2,280,885 2,280,885

Piscatorial Society Holdings Limited (registered number: 11676104) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 October 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of Piscatorial Society Holdings Limited (registered number: 11676104) were approved and authorised for issue by the Board of Directors on 11 June 2025. They were signed on its behalf by:

H O H Swann
Director
PISCATORIAL SOCIETY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2024
PISCATORIAL SOCIETY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Piscatorial Society Holdings Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation.
The address of the Company's registered office is 66 High Street, Heytesbury, BA12 0ED, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in GBP which is the functional currency of the company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 9 10

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 November 2023 1,129,977
At 31 October 2024 1,129,977
Carrying value at 31 October 2024 1,129,977
Carrying value at 31 October 2023 1,129,977

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.10.2024
Ownership
31.10.2023
Piscatorial Properties Limited 66 High Street, Heytesbury, Wiltshire, BA12 0ED Property management for the members of The Piscatorial Society Ordinary 100.00% 100.00%
The Piscatorial Society Limited 66 High Street, Heytesbury, Wiltshire, BA12 0ED Providing fishing activities for the members of The Piscatorial Society Ordinary 100.00% 100.00%

4. Debtors

2024 2023
£ £
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings 1,150,908 1,150,908

The directors confirmed that this loan will not be called in within one year of the balance sheet date.

5. Related party transactions

Transactions with entities in which the entity itself has a participating interest

2024 2023
£ £
Loan to subsidary 1,150,908 1,150,908

This loan was an unsecured, interest-free loan owing from a wholly owned subsidiary company. The directors have confirmed that this loan will not be called within one year of the balance sheet date.