REGISTERED NUMBER: 11734714 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

SC8 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S S Chadha

Mrs A Chadha

Mr D J Clinch

REGISTERED OFFICE:

Unit 4 Beacon Road

Trafford Park

Manchester

United Kingdom

M17 1AF

REGISTERED NUMBER:

11734714 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

90,055

39,073

Investments

5

39,855,486

46,436,106

Investment property

6

16,348,978

16,978,164

56,294,519

63,453,343

CURRENT ASSETS

Debtors

7

2,210,974

3,455,354

Cash at bank

13,669,524

7,839,871

15,880,498

11,295,225

CREDITORS

Amounts falling due within one year

8

741,086

596,554

NET CURRENT ASSETS

15,139,412

10,698,671

TOTAL ASSETS LESS CURRENT LIABILITIES

71,433,931

74,152,014

CREDITORS

Amounts falling due after more than one year

9

2,385,035

2,702,336

NET ASSETS

69,048,896

71,449,678

CAPITAL AND RESERVES

Called up share capital

12

90

90

Other reserves

13

26,799,990

26,799,990

Retained earnings

13

42,248,816

44,649,598

SHAREHOLDERS' FUNDS

69,048,896

71,449,678

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 21 July 2026 and were signed on its behalf by:

Mr D J Clinch - Director

1.	STATUTORY INFORMATION

SC8 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Investments in associates

Investments in associates are held at fair value with changes in fair value recognised in the income statement.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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 year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

58,803

Additions

66,163

At 31 March 2026

124,966

DEPRECIATION

At 1 April 2025

19,730

Charge for year

15,181

At 31 March 2026

34,911

NET BOOK VALUE

At 31 March 2026

90,055

At 31 March 2025

39,073

5.	FIXED ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Participating interests

37,882,050

42,782,457

Other investments not loans

1,973,436

3,653,649

39,855,486

46,436,106

Additional information is as follows:

Interest

in

Other

associates

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

42,782,457

3,653,649

46,436,106

Additions

-

2,946,236

2,946,236

Disposals

-

(6,767,218

)

(6,767,218

)

Revaluations

(4,900,407

)

457,601

(4,442,806

)

At 31 March 2026

37,882,050

290,268

38,172,318

NET BOOK VALUE

At 31 March 2026

37,882,050

290,268

38,172,318

At 31 March 2025

42,782,457

3,653,649

46,436,106

Cost or valuation at 31 March 2026 is represented by:

Interest

in

Other

associates

investments

Totals

£

£

£

Valuation in 2026

(4,900,407

)

457,601

(4,442,806

)

Valuation in 2025

7,554,794

571,994

8,126,788

Valuation in 2024

7,953,404

(262,528

)

7,690,876

Valuation in 2023

(23,466,220

)

(371,410

)

(23,837,630

)

Valuation in 2022

-

(135,148

)

(135,148

)

Valuation in 2021

19,702,250

(194,885

)

19,507,365

Valuation in 2020

3,000,000

(109,058

)

2,890,942

Cost

28,038,229

333,702

28,371,931

37,882,050

290,268

38,172,318

The historic costs of Interest in associates and Other investments held at 31 March 2026 are £28,038,229 and £333,702 respectively.

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

£

Bugatti Tourbilon

1,683,168

-

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

16,978,164

Disposals

(629,186

)

At 31 March 2026

16,348,978

NET BOOK VALUE

At 31 March 2026

16,348,978

At 31 March 2025

16,978,164

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,200

750

Amounts owed by participating interests

1,380,996

1,828,415

Amounts owed by associates

775,000

650,000

Other debtors

15,000

15,000

VAT

-

754,167

Deferred tax asset

28,303

202,467

Prepayments

10,475

4,555

2,210,974

3,455,354

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

243,271

225,970

Trade creditors

268

1

Corporation tax

264,811

312,748

VAT

32,720

-

Other creditors

27,228

1,752

Directors' current accounts

89,869

3,630

Accruals and deferred income

82,919

52,453

741,086

596,554

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 2-5 years

2,385,035

2,702,336

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

2,628,306

2,928,306

HSBC UK Bank PLC have a fixed and floating charge over the assets of the company.

11.	DEFERRED TAX

£

Balance at 1 April 2025

(202,467

)

Provided during year

174,164

Unrealised loss on investments

Balance at 31 March 2026

(28,303

)

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

90

Ordinary

£1

90

90

13.

RESERVES

Other reserves represent the excess over the nominal value of the 10 £1 Ordinary shares issued in exchange for 27,501,250 10p B Ordinary shares in Supreme Limited (now Supreme plc) in 2019.

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance on Mr Chadha's account at 31 March 2026 was £89,869 in credit (2025 - £3,631).

15.	RELATED PARTY DISCLOSURES

The amounts owed by associates at 31 March 2026 were £775,000 (2025 - £650,000). The balances are repayable on demand and accrue interest where appropriate. The interest charged in the year was £nil (2025 - £nil).

The amounts owed by other related parties at 31 March 2026 were £1,380,996 (2025 - £1,828,415). The balances are repayable on demand and accrue interest where appropriate. The interest charged in the year was £212,671 (2025 - £130,798).

31.3.26

31.3.26

31.3.25

31.3.25

Capital

Interest

Capital

Interest

£

£

£

£

Nash Peters

1,169,325

212,671

1,640,104

188,311

Bonbon Leisure Ltd

250,000

-

250,000

-

Arc 88 Limited

400,000

-

275,000