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Company registration number: 07703760
B Skinner Holdings Ltd
Unaudited filleted financial statements
30 June 2025
B Skinner Holdings Ltd
Contents
Statement of financial position
Notes to the financial statements
B Skinner Holdings Ltd
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 100 |  |  |  | 100 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 100 |  |  |  | 100
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 80,142 |  |  |  | 72,785 |  |
Cash at bank and in hand |  |  | 2,035 |  |  |  | 9,494 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 82,177 |  |  |  | 82,279 |  |
Net current assets |  |  |  |  | 82,177 |  |  |  | 82,279
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 82,277 |  |  |  | 82,379
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 82,277 |  |  |  | 82,379
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Other reserves |  |  |  |  | 84,638 |  |  |  | 84,638
Profit and loss account |  |  |  |  | ( 2,363) |  |  |  | ( 2,261)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 82,277 |  |  |  | 82,379
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 February 2026 , and are signed on behalf of the board by:
Mr C T Billings
Director
Company registration number: 07703760
B Skinner Holdings Ltd
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Folleys Croft, Henfield Road, Upper Beeding, Steyning, West Sussex, BN44 3TF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 100 | 100 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 June 2025 | 100 | 100 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 June 2024 | 100 | 100 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed by group undertakings |  | 80,142 | 2,785
| Other debtors |  | - | 70,000
|  |  | _______ | _______
|  |  | 80,142 | 72,785
|  |  | _______ | _______

6. Related party transactions
At 30 June 2025, the company was owed an amount totalling £70,000 (2024 - £nil) by Billings Holdings Limited, the company's parent undertaking. Also, on that date, an amount toatalling £10,142 (2024 - £2,785) was owed to the company by Geoff Greenfield Limited, a wholly owned subsidiary of the company.
7. Controlling party
On 30 June 2025, control of the company changed from Mr W J Skinner to Mr C T Billings . On that date the entire issued share capital of the company was acquired by Billings Holdings Limited, a company controlled by Mr C T Billings and his spouse, Mrs C L Billings.The directors regard Billings Holdings Limited as the company's parent undertaking.