ACCOUNTS - Final Accounts preparation

Registered number: 14343993

SHARP INVESTMENT HOLDINGS UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

SHARP INVESTMENT HOLDINGS UK LIMITED

REGISTERED NUMBER: 14343993

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	3		-		925
Investments	4		-		25,000
			-		25,925
Current assets
Debtors: amounts falling due within one year	5	100		11,832
		100		11,832
Total assets less current liabilities			100		37,757

Net assets			100		37,757

Capital and reserves
Called up share capital	100	100
Profit and loss account	-	37,657
	100	37,757

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SHARP INVESTMENT HOLDINGS UK LIMITED

REGISTERED NUMBER: 14343993

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

For the year ended 30 April 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 profit and loss account 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:

................................................

D Sharp

Director

Date: 1 May 2026

The notes on pages 3 to 6 form part of these financial statements.

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SHARP INVESTMENT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

The Company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no.14343993). The address of the registered office is C/O Langtons The Plaza, 100 Old Hall Street, Liverpool, Merseyside, England, L3 9QJ

These financial statements present information about the Company as an individual undertaking. The principal activity of the Company is that of holding investments in group activities.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

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:

Office equipment

33%

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.

2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement

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SHARP INVESTMENT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Financial instruments (continued)

of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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SHARP INVESTMENT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

3.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 May 2025	1,199
	At 30 April 2026	1,199
	Depreciation
	At 1 May 2025	275
	Charge for the year on owned assets	924
	At 30 April 2026	1,199
	Net book value
	At 30 April 2026	-
	At 30 April 2025	924

4.	Fixed asset investments

		Investments in subsidiary companies
		£

	At 1 May 2025	25,000
	Transfers intra group	(25,000)
	At 30 April 2026	-

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SHARP INVESTMENT HOLDINGS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

5.	Debtors
		2026	2025
		£	£

	Due after more than one year

					2026	2025
					£	£

Due within one year
Amounts owed by group undertakings	-	11,832
Other debtors	100	-
	100	11,832

6.	Financial instruments

7.	Related party transactions
	The amounts owed to joint ventures of £NIL (2025: £11,207) is payable to Actua Solutions Ltd, a subsidiary of the company.

8.	Controlling party

The Company is under the control of D Sharp by virtue of their shareholding in Sharp + Sharp Limited, the parent company.

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