6 Knights Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11926945

6 Knights Investments Limited

Filleted Unaudited Financial Statements

29 April 2025

6 Knights Investments Limited

Financial Statements

Period from 1 May 2024 to 29 April 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

6 Knights Investments Limited

Statement of Financial Position

29 April 2025

	29 Apr 25	30 Apr 24
Note	£	£

Fixed assets

Intangible assets	5	787,128	2,291,343
Investments	6	5,842,491	4,971,918
		------------	------------
		6,629,619	7,263,261

Current assets

Cash at bank and in hand	374,561	298,417

Creditors: amounts falling due within one year	7	4,131,833	4,840,868
		------------	------------
Net current liabilities		3,757,272	4,542,451
		------------	------------
Total assets less current liabilities		2,872,347	2,720,810
		------------	------------
Net assets		2,872,347	2,720,810
		------------	------------

Capital and reserves

Called up share capital	1	1
Profit and loss account	2,872,346	2,720,809
	------------	------------
Shareholders funds	2,872,347	2,720,810
	------------	------------

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.

For the period ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

Mr A D Knight
Director

Company registration number: 11926945

6 Knights Investments Limited

Notes to the Financial Statements

Period from 1 May 2024 to 29 April 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 Camburgh House, 27 New Dover Road, Canterbury, United Kingdom, CT1 3DN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Intangible assets

Intangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Included in other loans are investments made via a third party investment fund. Interest amounts received are included in other movements along with fees charged by the fund managers. Loan amounts written off during the year are treated as impairments. Certain investments within the portfolio are measured at net asset value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Short term debtors and creditors are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year, including the director, amounted to 1 (2024: 1).

5. Intangible assets

	Security investments	Derivative Assets	Total
	£	£	£
Cost
At 1 May 2024	787,128	1,504,215	2,291,343
Additions	–	–	–
Disposals	–	( 1,523,936)	( 1,523,936)
Revaluations	–	19,721	19,721
	---------	------------	------------
At 29 April 2025	787,128	–	787,128
	---------	------------	------------
Amortisation
At 1 May 2024 and 29 April 2025	–	–	–
	---------	------------	------------
Carrying amount
At 29 April 2025	787,128	–	787,128
	---------	------------	------------
At 30 April 2024	787,128	1,504,215	2,291,343
	---------	------------	------------

6. Investments

	Other investments other than loans	Other loans	Total
	£	£	£
Cost
At 1 May 2024	2,035,842	3,300,409	5,336,251
Additions	–	2,225,978	2,225,978
Disposals	( 200,000)	( 1,068,122)	(1,268,122)
Revaluations	( 457,638)	403,767	( 53,871)
Other movements	( 33,412)	( 364,333)	( 397,745)
	------------	------------	------------
At 29 April 2025	1,344,792	4,497,699	5,842,491
	------------	------------	------------
Impairment
At 1 May 2024	–	364,333	364,333
Reversal of impairment losses	–	( 364,333)	( 364,333)
	------------	------------	------------
At 29 April 2025	–	–	–
	------------	------------	------------

Carrying amount
At 29 April 2025	1,344,792	4,497,699	5,842,491
	------------	------------	------------
At 30 April 2024	2,035,842	2,936,076	4,971,918
	------------	------------	------------

Included in other investments other than loans is the company's contribution to Social and Sustainable Housing LP of which the Director is a partner of £959,592 (2024: £905,990).

7. Creditors: amounts falling due within one year

	29 Apr 25	30 Apr 24
	£	£
Bank loans and overdrafts	–	920,000
Trade creditors	2,446	–
Corporation tax	23,447	15,575
Other creditors	4,105,940	3,905,293
	------------	------------
	4,131,833	4,840,868
	------------	------------

8. Related party transactions

At the year end the company owed £4,103,440 (2024: £3,902,793) to the director.

9. Controlling party

The parent company is Wholly Grape Limited , a company incorporated in England and Wales (08462306), who own 100% of the share capital. The registered office address of Wholly Grape Limited is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN .