REGISTERED NUMBER: 05718023 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

County Hall Entertainment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D S Nugent

O O'Connor

M Okamoto

REGISTERED OFFICE:

Riverside Building, County Hall

Westminster Bridge Road

London

SE1 7PB

REGISTERED NUMBER:

05718023 (England and Wales)

AUDITORS:

Bracey's Accountants (Audit) Limited

Statutory Auditor, Chartered Accountants

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

FIXED ASSETS

Tangible assets

4

284,034

315,600

Investments

5

2,298,488

2,298,488

2,582,522

2,614,088

CURRENT ASSETS

Debtors

6

4,838,892

4,801,277

Cash at bank

827,950

708,367

5,666,842

5,509,644

CREDITORS

Amounts falling due within one year

7

3,744,446

3,641,702

NET CURRENT ASSETS

1,922,396

1,867,942

TOTAL ASSETS LESS CURRENT LIABILITIES

4,504,918

4,482,030

PROVISIONS FOR LIABILITIES

8

924

994

NET ASSETS

4,503,994

4,481,036

CAPITAL AND RESERVES

Called up share capital

1,751,000

1,751,000

Retained earnings

2,752,994

2,730,036

4,503,994

4,481,036

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

D S Nugent - Director

1.	STATUTORY INFORMATION

County Hall Entertainment 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.

The financial statements are prepared in sterling (£) , which is the functional currency of the entity. Amounts are rounded to the nearest £1.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents rents receivable, excluding discounts, rebates, value added tax and other sales tax.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property - over the life of the lease

Plant and machinery - 20-33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are

recognised in profit or loss.

Investments in associates

Investments in associate undertakings are recognised at cost less provision for diminution in value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

795,820

79,461

875,281

Additions

-

869

869

At 31 December 2025

795,820

80,330

876,150

DEPRECIATION

At 1 January 2025

485,760

73,921

559,681

Charge for year

31,006

1,429

32,435

At 31 December 2025

516,766

75,350

592,116

NET BOOK VALUE

At 31 December 2025

279,054

4,980

284,034

At 31 December 2024

310,060

5,540

315,600

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 January 2025

and 31 December 2025

2,298,488

NET BOOK VALUE

At 31 December 2025

2,298,488

At 31 December 2024

2,298,488

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

376,563

376,563

Amounts owed by participating interests

4,428,807

4,371,608

Other debtors

33,522

53,106

4,838,892

4,801,277

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

49

Amounts owed to group undertakings

3,120,612

3,130,978

Taxation and social security

24,662

30,342

Other creditors

599,172

480,333

3,744,446

3,641,702

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

924

994

Deferred

tax

£

Balance at 1 January 2025

994

Utilised during year

(70

)

Balance at 31 December 2025

924

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emma Fraser FCA (Senior Statutory Auditor)

for and on behalf of Bracey's Accountants (Audit) Limited

10.	PARENT AND ULTIMATE CONTROLLING PARTY

London Sky Garden Ltd, a company incorporated in the United Kingdom, is the parent company of the smallest and largest group for which financial statements are drawn up of which the company is a member. The Company's registered office is Riverside Building, Country Hall, Westminster Bridge, London, SE1 7PB.