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Registered number: 12505774
Shoby Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Shoby Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Shoby Holdings Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12505774

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 250,157 |  | 266,246
Investment Properties | 5 |  | 49,015,641 |  | 43,838,047
Investments | 6 |  | 1,024,568 |  | 2,504,000
|  |  | 50,290,366 |  | 46,608,293
CURRENT ASSETS
Debtors | 7 | 51,496,189 |  | 48,528,767 |
Cash at bank and in hand |  | 670,497 |  | 614,981 |
|  | 52,166,686 |  | 49,143,748 |
Creditors: Amounts Falling Due Within One Year | 8 | (4,294,632 ) |  | (3,755,193 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,872,054 |  | 45,388,555
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 98,162,420 |  | 91,996,848
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,155,726 ) |  | (5,831,768 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,108 ) |  | (11,661 )
NET ASSETS |  |  | 87,994,586 |  | 86,153,419
CAPITAL AND RESERVES
Called up share capital | 11 |  | 78,229,976 |  | 78,229,976
Profit and Loss Account |  |  | 9,764,610 |  | 7,923,443
SHAREHOLDERS' FUNDS |  |  | 87,994,586 |  | 86,153,419

Page 1
Page 2
Shoby Holdings Limited
Balance Sheet (continued)
As At 30 June 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 D E Shelton Director
20/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Shoby Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Shoby Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12505774 . The registered office is Northgate House , North Gate, New Basford, Nottingham, NG7 7BQ.
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.
The company is part of a small group. The company has taken advantage of the exemption provided in Section 398 of the Companies Act 2006 and has nor prepared group accounts.
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
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 15% Straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Shoby Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Investments
Investments in equity shares which are not pubicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
2.7. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investmentsthat are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.8. Borrowings
Interest - bearing borrowings are initially recorded at fair value, net of transaction costs. Interest - bearing borrowings are subsequently carried at amortised at amortised cost, with the difference between the proceeds , net of transaction costs, and the amount due on redemption being recognised as a charge to the profit annd loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabiities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reorting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 2)
5 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 276,972
As at 30 June 2025 | 276,972
Depreciation
As at 1 July 2024 | 10,726
Provided during the period | 16,089
As at 30 June 2025 | 26,815
Net Book Value
As at 30 June 2025 | 250,157
As at 1 July 2024 | 266,246

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 43,838,047
Additions | 7,420,426
Disposals | (2,242,832 )
As at 30 June 2025 | 49,015,641

The Directors remain confident the valuation as at 30 June 2025 remains reasonable.
Page 4
Page 5
Shoby Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 104,740,999
As at 30 June 2025 | 104,740,999
Provision
As at 1 July 2024 | 102,236,999
Added in period | 1,479,432
As at 30 June 2025 | 103,716,431
Net Book Value
As at 30 June 2025 | 1,024,568
As at 1 July 2024 | 2,504,000

Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered Office | Holding | 2024 | 2023
Shoby Investments Limited | England and Wales | Ordinary | 100% | 100%
Shoby Priory Agricultural Limited | England and Wales | Ordinary | 100% | 100%

Shoby Investments Limited
The principal activity of Shoby Investments Limited is that of a holding company.
Shoby Priory Agricultural Limited
The principal activity of Shoby Priory Agricultural Limited is that of farming activities.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 672,396 |  | 603,958
Amounts owed by group undertakings | 50,597,488 |  | 47,612,018
Other debtors | 226,305 |  | 312,791
| 51,496,189 |  | 48,528,767

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,408 |  | 66,200
Bank loans and overdrafts | 626,041 |  | 426,040
Amounts owed to group undertakings | 1,066,413 |  | 124,095
Other creditors | 2,396,623 |  | 3,075,131
Taxation and social security | 192,147 |  | 63,727
| 4,294,632 |  | 3,755,193

Page 5
Page 6
Shoby Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,155,726 |  | 5,831,768

10. Secured Creditors
Of the creditors the following amounts are secured by a floating charge over the company's assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,781,767 |  | 6,257,808

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 78,229,976 |  | 78,229,976

12. Related Party Transactions
Included within other debtors are the following balances in respect of companies which are related by virtue of common ownership and directorship:
At the year end an amount of £2,673 (2024: £49,646) was owed by Shoby Recruitment Ltd.
Page 6