REGISTERED NUMBER: 14326525 (England and Wales)

Financial Statements

for the Period 1 September 2024 to 28 February 2026

for

SHC Group Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A T McCarthy

M Wilson

REGISTERED OFFICE:

Carleton Business Park

Carleton New Road

Skipton

North Yorkshire

BD23 2DE

REGISTERED NUMBER:

14326525 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Investments

4

531,585

-

CURRENT ASSETS

Debtors

5

6

6

Cash at bank

4

230

10

236

CREDITORS

Amounts falling due within one year

6

210,086

850

NET CURRENT LIABILITIES

(210,076

)

(614

)

TOTAL ASSETS LESS CURRENT LIABILITIES

321,509

(614

)

CREDITORS

Amounts falling due after more than one year

7

250,424

-

NET ASSETS/(LIABILITIES)

71,085

(614

)

CAPITAL AND RESERVES

Called up share capital

72,574

1

Retained earnings

(1,489

)

(615

)

71,085

(614

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

M Wilson - Director

1.	STATUTORY INFORMATION

SHC Group Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Although the company has negative profit and loss reserves, the company is considered to be a going concern due to the continued support of the bank and the shareholders.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit & loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

531,585

At 28 February 2026

531,585

NET BOOK VALUE

At 28 February 2026

531,585

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

£

Other debtors

6

6

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

£

Amounts owed to group undertakings

208,536

-

Other creditors

1,550

850

210,086

850

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

31.8.24

£

£

Other creditors

250,424

-

8.	SECURED DEBTS

Close Brothers Limited hold a fixed and floating charge over the assets of the company.