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Registered number: SC650086 KNOCKHILL HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
KNOCKHILL HOLDINGS LIMITED COMPANY INFORMATION
Directors | Mrs J Shedden
| Mr G Shedden
Registered number | SC650086
Registered office | Knockhill Racing Circuit
| Dunfermline
| Fife
| KY12 9TF
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
KNOCKHILL HOLDINGS LIMITED REGISTERED NUMBER: SC650086 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,105,263 |  | 2,105,263
Investment property | 5 |  | 640,000 |  | 640,000
|  |  | 2,745,263 |  | 2,745,263
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,250,000 |  | 215,500 |
Bank and cash balances |  | 19,909 |  | 15,564 |
|  | 1,269,909 |  | 231,064 |
Total assets less current liabilities |  |  | 4,015,172 |  | 2,976,327
Net assets |  |  | 4,015,172 |  | 2,976,327
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 747,656 |  | 1,000,006
Share premium account |  |  | 105,258 |  | 105,258
Capital redemption reserve |  |  | 1,252,350 |  | 1,000,000
Profit and loss account |  |  | 1,909,908 |  | 871,063
|  |  | 4,015,172 |  | 2,976,327
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KNOCKHILL HOLDINGS LIMITED REGISTERED NUMBER: SC650086 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 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:
Mrs J Shedden
Director
Date: 27 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
KNOCKHILL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Knockhill Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC650086. The registered office is Knockhill Racing Circuit, Dunfermline, Fife, KY12 9TF. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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. The following principal accounting policies have been applied:
| 2.2 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated 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. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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KNOCKHILL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 2,105,263
| At 30 September 2025 | 2,105,263
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 640,000
| At 30 September 2025 | 640,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,250,000 | 165,500
| Other debtors | - | 50,000
|  | 1,250,000 | 215,500
7. | Related party transactions
Included within the amounts owed by group undertakings is a balance due from Knockhill Racing Circuit Limited, a subsidiary of the company, of £1,250,000 (2024 - £165,500). The balance is interest free and has no fixed term of repayment. The company has granted a floating charge over the assets of the company in relation to group borrowings. Page 4
KNOCKHILL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 747,650 (2024 - 1,000,000) Preference shares of £1.00 each | 747,650 | 1,000,000
|  | 45 (2024 -45) Ordinary A shares of £0.10 each | 5 | 5
|  | 3 (2024 -3) Ordinary B shares of £0.10 each | - | -
|  | 12 (2024 -12) Ordinary C shares of £0.10 each | 1 | 1
|  |  | 747,656 | 1,000,006
| During the year, 252,350 Preference shares of £1.00 were redeemed for £1.00 each.
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