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Registration number: 13707859

Salas Investment Holdings Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Salas Investment Holdings Ltd

(Registration number: 13707859)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	80,000	70,000
Other financial assets	5	50,001	50,001
		130,001	120,001
Current assets
Debtors		238,850	225,350
Cash at bank and in hand		18,017	5,097
		256,867	230,447
Creditors: Amounts falling due within one year		(352,331)	(350,831)
Net current liabilities		(95,464)	(120,384)
Net assets/(liabilities)		34,537	(383)
Capital and reserves
Called up share capital		100	100
Profit and loss account		34,437	(483)
Total equity		34,537	(383)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 27 October 2026
 

Mr A Barcham

Director

Salas Investment Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Green Pastures Vet Centre
Moor Lane
Worle
Weston Super Mare
Somerset
BS24 7LA

These financial statements were authorised for issue by the director on 27 October 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Of the company's current liabilities at 31 January 2026, an amount is owed to the director's other companies, these companies have agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Salas Investment Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Included within intangible assets are investments in Cryptocurrencies. These investments are included at cost less impairment.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Cyptocurrency investment	0% straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Salas Investment Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

4	Intangible assets

	Total £
Cost or valuation
At 1 February 2025	70,000
Additions acquired separately	10,000
At 31 January 2026	80,000
Amortisation
Carrying amount
At 31 January 2026	80,000
At 31 January 2025	70,000

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 February 2025	50,001	50,001
At 31 January 2026	50,001	50,001
Carrying amount
At 31 January 2026	50,001	50,001