Silverfin false false 31/03/2025 01/04/2024 31/03/2025 F M Garvey 10/11/2021 T G Lewis 16/08/2021 A P Warwick-Smith 10/11/2021 23 July 2025 The principal activity of the company during the period was that of financial intermediation. 13567574 2025-03-31 13567574 bus:Director1 2025-03-31 13567574 bus:Director2 2025-03-31 13567574 bus:Director3 2025-03-31 13567574 core:CurrentFinancialInstruments 2025-03-31 13567574 core:CurrentFinancialInstruments 2024-03-31 13567574 core:Non-currentFinancialInstruments 2025-03-31 13567574 core:Non-currentFinancialInstruments 2024-03-31 13567574 2024-03-31 13567574 core:ShareCapital 2025-03-31 13567574 core:ShareCapital 2024-03-31 13567574 core:RetainedEarningsAccumulatedLosses 2025-03-31 13567574 core:RetainedEarningsAccumulatedLosses 2024-03-31 13567574 bus:OrdinaryShareClass1 2025-03-31 13567574 2024-04-01 2025-03-31 13567574 bus:FilletedAccounts 2024-04-01 2025-03-31 13567574 bus:SmallEntities 2024-04-01 2025-03-31 13567574 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13567574 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13567574 bus:Director1 2024-04-01 2025-03-31 13567574 bus:Director2 2024-04-01 2025-03-31 13567574 bus:Director3 2024-04-01 2025-03-31 13567574 2023-04-01 2024-03-31 13567574 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13567574 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13567574 (England and Wales)

COMMERCIAL PROPERTY LENDING LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

COMMERCIAL PROPERTY LENDING LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

COMMERCIAL PROPERTY LENDING LTD

BALANCE SHEET

As at 31 March 2025
COMMERCIAL PROPERTY LENDING LTD

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Current assets
Debtors
- due within one year 3 81,274 682,392
- due after more than one year 3 586,006 813,437
Cash at bank and in hand 318,649 162,994
985,929 1,658,823
Creditors: amounts falling due within one year 4 ( 5,948) ( 857,426)
Net current assets 979,981 801,397
Total assets less current liabilities 979,981 801,397
Creditors: amounts falling due after more than one year 5 ( 972,500) ( 800,000)
Net assets 7,481 1,397
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 7,381 1,297
Total shareholder's funds 7,481 1,397

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Commercial Property Lending Ltd (registered number: 13567574) were approved and authorised for issue by the Board of Directors on 23 July 2025. They were signed on its behalf by:

T G Lewis
Director
COMMERCIAL PROPERTY LENDING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
COMMERCIAL PROPERTY LENDING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
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

Commercial Property Lending Ltd (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 41 Commercial Road, Poole, BH14 0HU, United Kingdom.

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 £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Interest income

Interest income is recognised over time based on the amount outstanding and the effective interest rate.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

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.

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.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Debtors

2025 2024
£ £
Debtors: amounts falling due within one year
Trade debtors 3,053 2,292
Corporation tax 0 48
Other debtors 78,221 680,052
81,274 682,392
Debtors: amounts falling due after more than one year
Other debtors 586,006 813,437

4. Creditors: amounts falling due within one year

2025 2024
£ £
Other loans 0 845,000
Accruals 4,392 12,426
Taxation and social security 1,556 0
5,948 857,426

5. Creditors: amounts falling due after more than one year

2025 2024
£ £
Other loans 972,500 800,000

6. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100