Company No: 04119624 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	6,039		1,517
		6,039		1,517
Current assets
Debtors	4	1,059,166		655,258
Cash at bank and in hand		1,650,659		1,381,720
		2,709,825		2,036,978
Creditors: amounts falling due within one year	5	( 2,881,055)		( 2,156,121)
Net current liabilities		(171,230)		(119,143)
Total assets less current liabilities		(165,191)		(117,626)
Net liabilities		( 165,191)		( 117,626)
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		( 165,291 )		( 117,726 )
Total shareholders' deficit		( 165,191)		( 117,626)

For the financial year ending 31 March 2026 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hamilton Court Capital Limited (registered number: 04119624) were approved and authorised for issue by the Director. They were signed on its behalf by:

Adam Robin Musikant Director

03 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hamilton Court Capital Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £165,191. The company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales
taxes. The following criteria must also be met before revenue is recognised:

Turnover comprises trading profits and losses, which are recognised on a market to market basis.

Taxation

Current tax

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.

Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade [and other] creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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

Offsetting
Financial assets and liabilities are offset and 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.

Financial assets and liabilities are offset and 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. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	2		2

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2025	24,205		24,205
Additions	6,845		6,845
Disposals	( 24,205)		( 24,205)
At 31 March 2026	6,845		6,845
Accumulated depreciation
At 01 April 2025	22,688		22,688
Charge for the financial year	1,456		1,456
Disposals	( 23,338)		( 23,338)
At 31 March 2026	806		806
Net book value
At 31 March 2026	6,039		6,039
At 31 March 2025	1,517		1,517

4. Debtors

	2026		2025
	£		£
Derivative financial instruments	1,001,850		557,878
Other debtors	57,316		97,380
	1,059,166		655,258

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Accruals and deferred income	62,605		60,522
Derivative financial instruments	813,904		620,155
Other creditors	2,004,546		1,475,444
	2,881,055		2,156,121

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
60 Ordinary A shares of £ 1.00 each	60		60
40 Ordinary B shares of £ 1.00 each	40		40
	100		100

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	144,180		0
Between one and five years	96,120		0
Total future minimum lease payments under non-cancellable operating leases	240,300		0

8. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Other Creditors - interest free	1,376,932		450,000
Other Creditors - interest bearing	0		430,000

Included within other creditors is a balance of £1,376,932 (2025: £450,000) owed to the directors. These balances were unsecured, interest-free and repayable on demand.

Included within other creditors is a balance of £nil (2025: £430,000) owed to the directors. These balances were unsecured, are repayable on demand and are accruing interest at a rate of 12% per annum.

Other related party transactions

	2026		2025
	£		£
Other Creditors	500,000		500,000

Other creditors include £500,000 (2025: £500,000) held on trust with related parties. The counterparties are classified as related due to the common significant influence exercised over both the Company and those entities.
The amounts are unsecured, non‑interest bearing and repayable on demand