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Registered number: 05342964 SKI-LIFTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
SKI-LIFTS LIMITED REGISTERED NUMBER: 05342964 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible fixed assets | 4 |  | 966,717 |  | 858,515
Tangible fixed assets | 5 |  | 5,170 |  | 3,349
Investments | 6 |  | 34,635 |  | 34,635
|  |  | 1,006,522 |  | 896,499
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 683,915 |  | 589,790 |
Cash at bank and in hand | 8 | 269,184 |  | 119,474 |
|  | 953,099 |  | 709,264 |
Creditors: amounts falling due within one year | 9 | (1,387,739) |  | (981,321) |
Net current liabilities |  |  | (434,640) |  | (272,057)
Total assets less current liabilities |  |  | 571,882 |  | 624,442
Creditors: amounts falling due after more than one year | 10 |  | - |  | (59,661)
Net assets |  |  | 571,882 |  | 564,781
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 338 |  | 338
Share premium account | 13 |  | 399,174 |  | 399,174
Profit and loss account | 13 |  | 172,370 |  | 165,269
|  |  | 571,882 |  | 564,781
Page 1
SKI-LIFTS LIMITED REGISTERED NUMBER: 05342964 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 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 year 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. The Company has opted not to file the statement of comprehensive income 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:
R Smith
Director
Date: 30 December 2025
The notes on pages 3 to 11 form part of these financial statements. Page 2
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Ski-Lifts Limited is a private company limited by shares incorporated in England and Wales. Its registered number is 05342964. The address of its registered office is Suite 1.7 Canada House, Chepstow Street, Manchester, M1 5FW. The principal activity of the company continues to be that of a passenger transfer booking platform. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.
| 2.2 | Going concern
The directors have assessed the ability of the company to continue as a going concern and have concluded that company is able to meet its liabilities as they fall due for at least the next twelve months from the date of signing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Turnover represents commissions receivable for ski transfers, recognised on a departure date basis.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Taxation
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 reporting date in the countries where the Company operates and generates income.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Development costs | - | 20% | commencing month one of the following year
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 4
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | 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 average monthly number of employees, including directors, during the year was 19 (2024 - 17).
Page 5
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Development costs | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 May 2024 | 2,095,653 | 8,954 | 2,104,607
| Additions - internal | 398,215 | - | 398,215
| At 30 April 2025 | 2,493,868 | 8,954 | 2,502,822
| Amortisation |  |  |
| At 1 May 2024 | 1,237,138 | 8,954 | 1,246,092
| Charge for the year on owned assets | 290,013 | - | 290,013
| At 30 April 2025 | 1,527,151 | 8,954 | 1,536,105
| Net book value |  |  |
| At 30 April 2025 | 966,717 | - | 966,717
| At 30 April 2024 | 858,515 | - | 858,515
Page 6
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 28,908
| Additions | 5,207
| Disposals | (11,323)
| At 30 April 2025 | 22,792
| Depreciation |
| At 1 May 2024 | 25,559
| Charge for the year on owned assets | 3,386
| Disposals | (11,323)
| At 30 April 2025 | 17,622
| Net book value |
| At 30 April 2025 | 5,170
| At 30 April 2024 | 3,349
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 34,635
| At 30 April 2025 | 34,635
Page 7
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Ski Lifts SARL | France | Transport company | Ordinary | 100%
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 674,897 | 402,698
| Other debtors | 6,368 | 185,284
| Prepayments and accrued income | 2,650 | 1,808
|  | 683,915 | 589,790
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 269,184 | 119,474
|  | 269,184 | 119,474
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 38,694 | 77,304
| Trade creditors | 617,614 | 432,393
| Amounts owed to group undertakings | 69,747 | 106,515
| Other taxation and social security | 20,541 | 15,122
| Other creditors | 12,833 | 20,144
| Accruals and deferred income | 628,310 | 329,843
|  | 1,387,739 | 981,321
Page 8
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 59,661
|  | - | 59,661
| Barclays Security Trustee Limited hold a fixed and floating charge which covers all the property and undertakings of the company. The charge was fully satisfied on 27 June 2025.
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 38,694 | 77,304
|  | 38,694 | 77,304
| Amounts falling due 1-2 years |  |
| Bank loans | - | 59,661
|  | - | 59,661
|  | 38,694 | 136,965
Page 9
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 0 (2024 - 6,800) A1 Ordinary shares of £0.01 each | - | 68
|  | 0 (2024 - 3,400) A2 Ordinary shares of £0.01 each | - | 34
|  | 0 (2024 - 537) B1 Ordinary shares of £0.01 each | - | 5
|  | 19,190 (2024 - 19,190) C Ordinary shares of £0.01 each | 192 | 192
|  | 3,094 (2024 - 3,094) D Ordinary shares of £0.01 each | 31 | 31
|  | 0 (2024 - 791) B2 Ordinary shares of £0.01 each | - | 8
|  | 10,200 (2024 - 0) A Ordinary shares of £0.01 each | 102 | -
|  | 1,328 (2024 - 0) B Ordinary shares of £0.01 each | 13 | -
|  |  | 338 | 338
| On 8 April 2025, the A1 and A2 Ordinary shares were redesignated as A Ordinary shares and the B1 and B2 Ordinary shares were redesignated as B Ordinary shares.
13. | Reserves
Share premium account This reserve represents the amount above the nominal value received for issued share capital, less transaction costs. Profit and loss account This reserve represents the cumulative profits and losses of the company.
14. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £24,802 (2024: £22,166). Contributions totalling £3,138 (2024: £2,433) were payable to the fund at the reporting date and included within creditors.
15. | Related party transactions
| The company has taken advantage of the exemption under paragraph 33.1A of FRS 102 from disclosing transactions with wholly-owned members of the group.
16. | Post balance sheet events
On 7 May 2025, 100 E Ordinary shares were allotted at a nominal value of £0.01 per share. Page 10
SKI-LIFTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
17. | Controlling party
The directors do not consider there to be a controlling party.
Page 11