Silverfin false false 31/03/2025 01/04/2024 31/03/2025 Mr A M Cradick 19/10/2022 04 August 2025 The principal activity of the company is that of property investment. 14428669 2025-03-31 14428669 bus:Director1 2025-03-31 14428669 2024-03-31 14428669 core:CurrentFinancialInstruments 2025-03-31 14428669 core:CurrentFinancialInstruments 2024-03-31 14428669 core:Non-currentFinancialInstruments 2025-03-31 14428669 core:Non-currentFinancialInstruments 2024-03-31 14428669 core:ShareCapital 2025-03-31 14428669 core:ShareCapital 2024-03-31 14428669 core:RetainedEarningsAccumulatedLosses 2025-03-31 14428669 core:RetainedEarningsAccumulatedLosses 2024-03-31 14428669 core:FurnitureFittings 2024-03-31 14428669 core:OfficeEquipment 2024-03-31 14428669 core:FurnitureFittings 2025-03-31 14428669 core:OfficeEquipment 2025-03-31 14428669 bus:OrdinaryShareClass1 2025-03-31 14428669 2024-04-01 2025-03-31 14428669 bus:FilletedAccounts 2024-04-01 2025-03-31 14428669 bus:SmallEntities 2024-04-01 2025-03-31 14428669 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14428669 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14428669 bus:Director1 2024-04-01 2025-03-31 14428669 core:FurnitureFittings core:TopRangeValue 2024-04-01 2025-03-31 14428669 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 14428669 2023-04-01 2024-03-31 14428669 core:FurnitureFittings 2024-04-01 2025-03-31 14428669 core:OfficeEquipment 2024-04-01 2025-03-31 14428669 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14428669 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14428669 (England and Wales)

HAWKSHILL INVESTMENT LIMITED

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

HAWKSHILL INVESTMENT LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

HAWKSHILL INVESTMENT LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2025
HAWKSHILL INVESTMENT LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
Director Mr A M Cradick
Registered office 37 St Margarets Street
Canterbury
Kent
United Kingdom
CT1 2TU
United Kingdom
Company number 14428669 (England and Wales)
Accountant Kreston Reeves LLP
37 St Margarets Street
Canterbury
Kent
CT1 2TU

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HAWKSHILL INVESTMENT LIMITED

For the financial year ended 31 March 2025

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HAWKSHILL INVESTMENT LIMITED (continued)

For the financial year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hawkshill Investment Limited for the financial year ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Hawkshill Investment Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hawkshill Investment Limited. You consider that Hawkshill Investment Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Hawkshill Investment 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 financial statements.

This report is made solely to the Director of Hawkshill Investment Limited, as a body, in accordance with the terms of our engagement letter dated 17 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Hawkshill Investment Limited and state those matters that we have agreed to state to the director of Hawkshill Investment Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hawkshill Investment Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

04 August 2025

HAWKSHILL INVESTMENT LIMITED

BALANCE SHEET

As at 31 March 2025
HAWKSHILL INVESTMENT LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 9,778 12,022
Investment property 4 333,895 333,895
343,673 345,917
Current assets
Debtors 5 844 616
Cash at bank and in hand 2,201 5,097
3,045 5,713
Creditors: amounts falling due within one year 6 ( 237,281) ( 236,910)
Net current liabilities (234,236) (231,197)
Total assets less current liabilities 109,437 114,720
Creditors: amounts falling due after more than one year 7 ( 168,343) ( 168,376)
Net liabilities ( 58,906) ( 53,656)
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account ( 59,006 ) ( 53,756 )
Total shareholder's deficit ( 58,906) ( 53,656)

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.

Director's responsibilities:

The financial statements of Hawkshill Investment Limited (registered number: 14428669) were approved and authorised for issue by the Director on 04 August 2025. They were signed on its behalf by:

Mr A M Cradick
Director
HAWKSHILL INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
HAWKSHILL INVESTMENT LIMITED

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

Hawkshill Investment 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 37 St Margarets Street, Canterbury, Kent, United Kingdom, CT1 2TU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 5 years straight line
Office equipment 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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 Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

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, 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Fixtures and fittings Office equipment Total
£ £ £
Cost
At 01 April 2024 13,218 1,930 15,148
Additions 1,102 0 1,102
At 31 March 2025 14,320 1,930 16,250
Accumulated depreciation
At 01 April 2024 2,644 482 3,126
Charge for the financial year 2,863 483 3,346
At 31 March 2025 5,507 965 6,472
Net book value
At 31 March 2025 8,813 965 9,778
At 31 March 2024 10,574 1,448 12,022

4. Investment property

Investment property
£
Valuation
As at 01 April 2024 333,895
As at 31 March 2025 333,895

The valuations were made by the director, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

2025 2024
£ £
Historic cost 333,895 333,895

5. Debtors

2025 2024
£ £
Trade debtors 844 0
Prepayments 0 616
844 616

6. Creditors: amounts falling due within one year

2025 2024
£ £
Other creditors 237,281 236,910

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

2025 2024
£ £
Bank loans 168,343 168,376

8. Called-up share capital

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

9. Related party transactions

All related party transactions were carried out under normal market conditions.

10. Ultimate controlling party

The controlling party of the company is Mr A M Cradick by virtue of his entire shareholding in the company.