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Registered number: 15269094
SKY US HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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SKY US HOLDINGS LIMITED
COMPANY INFORMATION
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Chartered Accountants & Statutory Auditors
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1st Floor, Sackville House
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SKY US HOLDINGS LIMITED
CONTENTS
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Notes to the Financial Statements
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SKY US HOLDINGS LIMITED
REGISTERED NUMBER: 15269094
BALANCE SHEET
AS AT 30 NOVEMBER 2025
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Debtors: amounts falling due within one year
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Debtors: amounts falling due after more than one year
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Current asset investments
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Creditors: amounts falling due within one year
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Creditors: amounts falling due after more than one year
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Allotted, called up and fully paid share capital
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Equity shareholders' funds/(deficit)
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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 Directors' Report and the Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2026.
The notes on pages 2 to 5 form part of these financial statements.
Page 1
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SKY US HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Sky US Holdings Limited (Company number: 15269094), having its registered office and principal place of business at Uk House, 5th Floor, 164-182 Oxford Street, London, United Kingdom, W1D 1NN is a private limited company incorporated in England and Wales. The principal activity of the company is that of a holding company.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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:
At the year end, the Company had net assets of £11,255,302 and incurred a loss of £9,150 during the year ended 30 November 2025.
The financial statements have been prepared on basis other than that of the going concern basis. This basis includes, where applicable, writing the Company's assets down to net realisable value. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date.
The Company has taken advantage of the exemptions in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Page 2
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SKY US HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.Accounting policies (continued)
The tax expense for the period comprises current tax. Tax is recognised in the Statement of Comprehensive Income.
Tax is recognised in the Statement of Comprehensive Income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment.
Short-term creditors are measured at the transaction price.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.
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The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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Page 3
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SKY US HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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Investments in subsidiary companies
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The Company has the intention to wind up and sell its investment in the subsidiary company. It is expected that within 12 months of signing the financial statements for the year ended 30 November 2025 the investment will be sold, or a legal obligation will exist to sell the investment.
The investment is currently held as a current asset investment in the financial statements.
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Due after more than one year
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Amounts owed by group undertakings
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Amounts owed by group undertakings
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Current asset investments
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Page 4
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SKY US HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Amounts owed to group undertakings
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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Related party transactions
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The Company has taken advantage of the exemption under paragraph 33.1A from the provisions of FRS 102, on the grounds that as at 30 November 2025 it was a wholly owned subsidiary.
The Company's immediate parent undertaking is Sky Renewables S.A.R.L, a company incorporated in Luxembourg.
The ultimate parent undertaking as at 30 November 2025 and 30 November 2024 was Octopus Renewables Infrastructure SCSp, a company incorporated in Luxembourg. Octopus Renewables Infrastructure SCSp is the largest group of undertakings to consolidate these financial statements. Copies of Octopus Renewables Infrastructure SCSp's consolidated financial statements can be obtained from the Company Secretary, 60, Avenue J.F. Kennedy, L-1855, Luxembourg.
The auditors' report on the financial statements for the year ended 30 November 2025 was unqualified.
The audit report was signed on 20 August 2026 by Caryl King BSc ACA (Senior Statutory Auditor) (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.
Page 5
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