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Registered number: 14172910 SKELDING HILL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
SKELDING HILL LIMITED REGISTERED NUMBER: 14172910 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Fixed asset investments | 4 |  | 3,672,492 |  | 3,501,822
CURRENT ASSETS |  |  |  |  |
Cash at bank and in hand |  | 3,619 |  | 11,388 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,003,546) |  | (3,003,319) |
NET CURRENT LIABILITIES |  |  | (2,999,927) |  | (2,991,931)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 672,565 |  | 509,891
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 6 |  | (158,695) |  | (127,764)
NET ASSETS |  |  | 513,870 |  | 382,127
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 30 |  | 30
Profit and loss account |  |  | 513,840 |  | 382,097
|  |  | 513,870 |  | 382,127
The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006. 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. 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. Page 1
SKELDING HILL LIMITED REGISTERED NUMBER: 14172910 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The Company has opted not to file the profit and loss account 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:
C L Wallace
Director
Date: 10 December 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
SKELDING HILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
Skelding Hill Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP and the figures are rounded to the nearest pound. 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 requirements 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 | TURNOVER
Turnover represents income from the Company's listed investment portfolio. Turnover is recognised in the period to which the dividend or interest relates.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | CURRENT AND DEFERRED TAXATION
The tax expense for the period comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
SKELDING HILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | VALUATION OF INVESTMENTS
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | 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.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | FIXED ASSET INVESTMENTS
|  | Listed investments | Cash held at investment broker | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 April 2024 | 3,502,995 | (1,173) | 3,501,822
| Additions | 45,774 | - | 45,774
| Revaluations | 123,723 | - | 123,723
| Movement in cash | - | 1,173 | 1,173
| At 31 March 2025 | 3,672,492 | - | 3,672,492
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 3,000,000 | 3,000,000
| Accruals and deferred income | 3,546 | 3,319
|  | 3,003,546 | 3,003,319
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SKELDING HILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
6. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | 127,764
| Charged to profit or loss | 30,931
| AT END OF YEAR | 158,695
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised investment gains | 158,695 | 127,764
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 10 (2024 - 10) Ordinary A shares of £1.00 each | 10 | 10
|  | 10 (2024 - 10) Ordinary B shares of £1.00 each | 10 | 10
|  | 10 (2024 - 10) Ordinary C shares of £1.00 each | 10 | 10
|  |  | 30 | 30
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