Company No: 08900428 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	36,130		53,305
Tangible assets	4	78,907		103,502
Investments	5	119,653		119,979
		234,690		276,786
Current assets
Debtors	6	25,301		45,228
Cash at bank and in hand		84,626		89,507
		109,927		134,735
Creditors: amounts falling due within one year	7	( 66,569)		( 60,846)
Net current assets		43,358		73,889
Total assets less current liabilities		278,048		350,675
Creditors: amounts falling due after more than one year	8	0		( 28,091)
Provision for liabilities		( 3,897)		( 300)
Net assets		274,151		322,284
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		274,051		322,184
Total shareholders' funds		274,151		322,284

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of William Hill Consulting Limited (registered number: 08900428) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

W A Hill Director

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

William Hill Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principle place of business is Oaklawn, Burnhams Road, Bookham, Leatherhead, Surrey, KT23 3BB.

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 pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

The company recognises revenue when the underlying contractual services have been provided.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets represent investment in crypto currency and are stated at fair value with changes in fair value passing through the profit and loss account. Fair values are based on director estimate of realisable value supported by valuations in the public domain where markets exist.

Other intangible assets

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life as follows:

Vehicles	25 % reducing balance
Office equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Other financial assets

Other financial assets represents investments in publicly traded financial assets and are stated at fair value with changes in fair value passing through the profit and loss account.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	53,305		53,305
Revaluations	( 17,175)		( 17,175)
At 31 March 2025	36,130		36,130
Accumulated amortisation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	36,130		36,130
At 31 March 2024	53,305		53,305

4. Tangible assets

	Vehicles		Office equipment		Total
	£		£		£
Cost
At 01 April 2024	130,520		5,408		135,928
Additions	0		3,272		3,272
Disposals	0		( 3,311)		( 3,311)
At 31 March 2025	130,520		5,369		135,889
Accumulated depreciation
At 01 April 2024	29,948		2,478		32,426
Charge for the financial year	25,143		816		25,959
Disposals	0		( 1,403)		( 1,403)
At 31 March 2025	55,091		1,891		56,982
Net book value
At 31 March 2025	75,429		3,478		78,907
At 31 March 2024	100,572		2,930		103,502

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	119,979		119,979
Movement in fair value	( 867)		( 867)
At 31 March 2025	119,112		119,112
Provisions for impairment
At 01 April 2024	0		0
Impairment	( 541)		( 541)
At 31 March 2025	( 541)		( 541)
Carrying value at 31 March 2025	119,653		119,653
Carrying value at 31 March 2024	119,979		119,979

6. Debtors

	2025		2024
	£		£
Trade debtors	0		3,600
Other debtors	25,301		41,628
	25,301		45,228

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	26,244		268
Accruals	10,796		54,828
Other taxation and social security	1,438		1,550
Obligations under finance leases and hire purchase contracts	28,091		4,200
	66,569		60,846

Finance leases are secured by a charge over the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	0		28,091

Finance leases are secured by a charge over the assets to which they relate.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

Reserves include fair value gains, net of deferred tax, of £25,700 (2024 - £39,230). These reserves are unrealised and non-distributable.

10. Related party transactions

Transactions with the entity's directors

Mr W A Hill operates a loan with the company. At the year end the balance due from the company was £26,244 (2024 - £267).