Hardinge Capital Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15349942

		31 December 2024
	Notes	£	£
CURRENT ASSETS
Stocks	4	44,259

		44,259
Creditors: Amounts Falling Due Within One Year	5	(12,229 )

NET CURRENT ASSETS (LIABILITIES)			32,030

TOTAL ASSETS LESS CURRENT LIABILITIES			32,030

Creditors: Amounts Falling Due After More Than One Year	6		(20,368 )

NET ASSETS			11,662

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			11,661

SHAREHOLDERS' FUNDS			11,662

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stuart William Ashley

Director

11/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Hardinge Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15349942 . The registered office is 40 Westfield Avenue, Woking, GU22 9PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

The company does not generate turnover from the sale of goods or the rendering of services. The company's principal activity is the purchase and sale of cryptocurrency using its own funds with the aim of generating investment returns

Revenue Recognition

Gains and losses arising on the disposal of cryptocurrency are recognised in the profit and loss account as part of operating profit. Such gains and losses are measured as the difference between the fair value of consideration received and the carrying amount of the cryptocurrency disposed of at the time the transaction is completed

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Stocks

	31 December 2024
	£
Stock	44,259

5. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Other loans	12,230
Amounts owed to participating interests	(1 )

	12,229

Page 2

Page 3

Hardinge Capital Limited

Notes to the Financial Statements (continued)

For the Period 13 December 2023 to 31 December 2024

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024
	£
Amounts owed to participating interests	20,368

7. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	1

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