Silverfin false true 31/03/2024 01/04/2023 31/03/2024 Mr C R Rowe 07/11/2006 Mr M Rowe 07/11/2006 Mr R J Rowe 07/11/2006 25 November 2024 The principal activity of the Company during the financial year was that of a holding company. 05454408 2024-03-31 05454408 bus:Director1 2024-03-31 05454408 bus:Director2 2024-03-31 05454408 bus:Director3 2024-03-31 05454408 2023-03-31 05454408 core:ShareCapital 2024-03-31 05454408 core:ShareCapital 2023-03-31 05454408 core:CostValuation 2023-03-31 05454408 core:CostValuation 2024-03-31 05454408 bus:OrdinaryShareClass1 2024-03-31 05454408 2023-04-01 2024-03-31 05454408 bus:FilletedAccounts 2023-04-01 2024-03-31 05454408 bus:SmallEntities 2023-04-01 2024-03-31 05454408 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 05454408 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05454408 bus:Director1 2023-04-01 2024-03-31 05454408 bus:Director2 2023-04-01 2024-03-31 05454408 bus:Director3 2023-04-01 2024-03-31 05454408 2022-04-01 2023-03-31 05454408 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05454408 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05454408 (England and Wales)

ST PIRAN HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

ST PIRAN HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

ST PIRAN HOLDINGS LIMITED

BALANCE SHEET

As at 31 March 2024
ST PIRAN HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 11,000 11,000
11,000 11,000
Net current assets 0 0
Total assets less current liabilities 11,000 11,000
Net assets 11,000 11,000
Capital and reserves
Called-up share capital 4 11,000 11,000
Total shareholders' funds 11,000 11,000

St Piran Holdings Limited (registered number: 05454408) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of St Piran Holdings Limited (registered number: 05454408) were approved and authorised for issue by the Board of Directors on 25 November 2024. They were signed on its behalf by:

Mr C R Rowe
Director
ST PIRAN HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
ST PIRAN HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

St Piran Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom. The principal place of business is Rodwyn, 63 Alexandra Road, Illogan, Redruth, Cornwall, TR16 4EA.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 April 2023 11,000
At 31 March 2024 11,000
Carrying value at 31 March 2024 11,000
Carrying value at 31 March 2023 11,000

4. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
11,000 Ordinary shares of £ 1.00 each 11,000 11,000