REGISTERED NUMBER: 10604982 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SKELCHER HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Flinn

R G Skelcher

REGISTERED OFFICE:

Unit 4c Westfield Road

Kineton Road Industrial Estate

Southam

Warwickshire

CV47 0JH

REGISTERED NUMBER:

10604982 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

3,775

4,194

Investments

5

2

2

Investment property

6

995,000

961,357

998,777

965,553

CURRENT ASSETS

Debtors

7

94,085

172,395

CREDITORS

Amounts falling due within one year

8

35,597

141,628

NET CURRENT ASSETS

58,488

30,767

TOTAL ASSETS LESS CURRENT LIABILITIES

1,057,265

996,320

PROVISIONS FOR LIABILITIES

37,230

28,819

NET ASSETS

1,020,035

967,501

CAPITAL AND RESERVES

Called up and paid share capital

2

2

Fair value reserve

9

132,820

107,588

Retained earnings

887,213

859,911

1,020,035

967,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

R Flinn - Director

1.	STATUTORY INFORMATION

Skelcher Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

6,932

DEPRECIATION

At 1 April 2024

2,738

Charge for year

419

At 31 March 2025

3,157

NET BOOK VALUE

At 31 March 2025

3,775

At 31 March 2024

4,194

5.	FIXED ASSET INVESTMENTS

Shares in

group

under-

takings

£

COST

At 1 April 2024

and 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

961,357

Revaluations

33,643

At 31 March 2025

995,000

NET BOOK VALUE

At 31 March 2025

995,000

At 31 March 2024

961,357

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

101,908

Valuation in 2023

34,500

Valuation in 2024

33,643

Cost

824,949

995,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

94,085

171,562

Other debtors

-

833

94,085

172,395

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

7,804

-

Other creditors

27,793

141,628

35,597

141,628

9.

RESERVES

Fair

value

reserve

£

At 1 April 2024

107,588

Revaluation transfer

25,232

At 31 March 2025

132,820