Ski-3-Up Limited - Accounts

Ski-3-Up Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Ski-3-Up Limited Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Ski-3-Up Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ski-3-Up Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Ski-3-Up Limited , as a body, in accordance with the terms of our engagement letter dated 22 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Ski-3-Up Limited and state those matters that we have agreed to state to the Board of Directors of Ski-3-Up Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ski-3-Up Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Ski-3-Up Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Ski-3-Up Limited. You consider that Ski-3-Up Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Ski-3-Up Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Mayfair Associates London Ltd 69 Banstead Road Carshalton SM5 3NP 22 September 2026 1

Ski-3-Up Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Ski-3-Up Limited for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ski-3-Up Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Ski-3-Up Limited , as a body, in accordance with the terms of our engagement letter dated 22 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Ski-3-Up Limited and state those matters that we have agreed to state to the Board of Directors of Ski-3-Up Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ski-3-Up Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ski-3-Up Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Ski-3-Up Limited. You consider that Ski-3-Up Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Ski-3-Up Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Mayfair Associates London Ltd
69 Banstead Road
Carshalton
SM5 3NP
22 September 2026

1

Ski-3-Up Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	9,805	5,482
		9,805	5,482
Current assets
Stocks		38,000	45,000
Debtors: amounts falling due within one year		1,729	5,577
Cash at bank and in hand		27,956	21,525
		67,685	72,102
Creditors: amount falling due within one year		(20,909)	(22,983)
Net current assets		46,776	49,119

Total assets less current liabilities		56,581	54,601
Creditors: amount falling due after more than one year		(1,041)	(6,613)
Net assets		55,540	47,988

Capital and reserves
Called up share capital		104	104
Profit and loss account		55,436	47,884
Shareholders' funds		55,540	47,988

For the year ended 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 September 2026 and were signed by:

-------------------------------
Richard William Fryer
Director

2

Ski-3-Up Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Ski-3-Up Limited is a private company, limited by shares, registered in England and Wales, registration number 04687247, registration address 69 Banstead Road, Carshalton, Surrey, SM5 3NP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years.
The goodwill has been written off 100% since 2022.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	13,325	13,325
Additions	-	-
Disposals	-	-
At 31 March 2026	13,325	13,325
Amortisation
At 01 April 2025	13,325	13,325
Charge for year	-	-
On disposals	-	-
At 31 March 2026	13,325	13,325
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2025	5,960	5,740	11,700
Additions	6,442	-	6,442
Disposals	-	-	-
At 31 March 2026	12,402	5,740	18,142
Depreciation
At 01 April 2025	2,564	3,654	6,218
Charge for year	1,669	450	2,119
On disposals	-	-	-
At 31 March 2026	4,233	4,104	8,337
Net book values
Closing balance as at 31 March 2026	8,169	1,636	9,805
Opening balance as at 01 April 2025	3,396	2,086	5,482

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
The Old Dairy Printing Company Limited	(4,400)		(5,000)		600		5,000

The balance of £600.00 is included in Other Debtors.

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