Silverfin false true 31/03/2025 09/02/2024 31/03/2025 D Evans 09/02/2024 K A Scarre 09/02/2024 27 June 2025 The company was incorporated on 9 February 2024. The principal activity is that of a holding company 15474890 2025-03-31 15474890 bus:Director1 2025-03-31 15474890 bus:Director2 2025-03-31 15474890 core:CurrentFinancialInstruments 2025-03-31 15474890 core:ShareCapital 2025-03-31 15474890 core:RetainedEarningsAccumulatedLosses 2025-03-31 15474890 core:AdditionsToInvestments 2025-03-31 15474890 core:CostValuation 2025-03-31 15474890 core:OtherSubsidiariesTotalIndividuallyImmaterialSubsidiaries core:CurrentFinancialInstruments 2025-03-31 15474890 bus:OrdinaryShareClass1 2025-03-31 15474890 bus:OrdinaryShareClass2 2025-03-31 15474890 bus:OrdinaryShareClass3 2025-03-31 15474890 bus:OrdinaryShareClass4 2025-03-31 15474890 2024-02-09 2025-03-31 15474890 bus:FilletedAccounts 2024-02-09 2025-03-31 15474890 bus:SmallEntities 2024-02-09 2025-03-31 15474890 bus:AuditExemptWithAccountantsReport 2024-02-09 2025-03-31 15474890 bus:PrivateLimitedCompanyLtd 2024-02-09 2025-03-31 15474890 bus:Director1 2024-02-09 2025-03-31 15474890 bus:Director2 2024-02-09 2025-03-31 15474890 bus:OrdinaryShareClass1 2024-02-09 2025-03-31 15474890 bus:OrdinaryShareClass2 2024-02-09 2025-03-31 15474890 bus:OrdinaryShareClass3 2024-02-09 2025-03-31 15474890 bus:OrdinaryShareClass4 2024-02-09 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15474890 (England and Wales)

AXI D&E GROUP LIMITED

Unaudited Financial Statements
For the financial period from 09 February 2024 to 31 March 2025
Pages for filing with the registrar

AXI D&E GROUP LIMITED

Unaudited Financial Statements

For the financial period from 09 February 2024 to 31 March 2025

Contents

AXI D&E GROUP LIMITED

COMPANY INFORMATION

For the financial period from 09 February 2024 to 31 March 2025
AXI D&E GROUP LIMITED

COMPANY INFORMATION (continued)

For the financial period from 09 February 2024 to 31 March 2025
DIRECTORS D Evans (Appointed 09 February 2024)
K A Scarre (Appointed 09 February 2024)
REGISTERED OFFICE 22 Wycombe End
Beaconsfield
Buckinghamshire
United Kingdom
COMPANY NUMBER 15474890 (England and Wales)
ACCOUNTANT S&W Partners (Thames Valley) Limited
22 Wycombe End
Beaconsfield
Buckinghamshire
HP9 1NB
AXI D&E GROUP LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
AXI D&E GROUP LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025
Note 31.03.2025
£
Fixed assets
Investments 3 8
8
Current assets
Debtors 4 155,865
155,865
Creditors: amounts falling due within one year 5 ( 155,671)
Net current assets 194
Total assets less current liabilities 202
Net assets 202
Capital and reserves
Called-up share capital 6 40
Profit and loss account 162
Total shareholders' funds 202

AXI D&E Group Limited (registered number: 15474890) did not trade during the current financial period. There have been no movements in shareholders’ funds during the current financial period and therefore no Statement of Changes of Equity has been included. For the financial period ending 31 March 2025 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 AXI D&E Group Limited (registered number: 15474890) were approved and authorised for issue by the Board of Directors on 27 June 2025. They were signed on its behalf by:

K A Scarre
Director
AXI D&E GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 February 2024 to 31 March 2025
AXI D&E GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 February 2024 to 31 March 2025
1. Accounting policies

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

General information and basis of accounting

AXI D&E Group 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 22 Wycombe End, Beaconsfield, Buckinghamshire, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of AXI D&E Group Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

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 Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

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. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

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, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

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

2. Employees

Period from
09.02.2024 to
31.03.2025
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Fixed asset investments

Investments in subsidiaries

31.03.2025
£
Cost
At 09 February 2024 0
Additions 8
At 31 March 2025 8
Carrying value at 31 March 2025 8

4. Debtors

31.03.2025
£
Other debtors 155,865

5. Creditors: amounts falling due within one year

31.03.2025
£
Amounts owed to fellow subsidiaries 152,759
Taxation and social security 38
Other creditors 2,874
155,671

6. Called-up share capital

31.03.2025
£
Allotted, called-up and fully-paid
32 Ordinary A shares of £ 1.00 each 32
2 Ordinary B shares of £ 1.00 each 2
4 Ordinary C shares of £ 1.00 each 4
2 Ordinary D shares of £ 1.00 each 2
40

7. Related party transactions

Transactions with the entity's directors

At the balance sheet date, £155,825 was owed to the company by the directors. During the year there were advances of £353,383 and repayments of £200,632. Interest is charged at 2.25%.