Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13870300 2024-01-01 2024-12-31 13870300 2023-01-01 2023-12-31 13870300 2024-12-31 13870300 2023-12-31 13870300 2023-01-01 13870300 c:Director1 2024-01-01 2024-12-31 13870300 d:CurrentFinancialInstruments 2024-12-31 13870300 d:CurrentFinancialInstruments 2023-12-31 13870300 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13870300 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13870300 d:ShareCapital 2024-01-01 2024-12-31 13870300 d:ShareCapital 2024-12-31 13870300 d:ShareCapital 2023-01-01 2023-12-31 13870300 d:ShareCapital 2023-12-31 13870300 d:ShareCapital 2023-01-01 13870300 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 13870300 d:RetainedEarningsAccumulatedLosses 2024-12-31 13870300 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13870300 d:RetainedEarningsAccumulatedLosses 2023-12-31 13870300 d:RetainedEarningsAccumulatedLosses 2023-01-01 13870300 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13870300 c:OrdinaryShareClass1 2024-12-31 13870300 c:OrdinaryShareClass1 2023-12-31 13870300 c:FRS102 2024-01-01 2024-12-31 13870300 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13870300 c:FullAccounts 2024-01-01 2024-12-31 13870300 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13870300 d:Subsidiary1 2024-01-01 2024-12-31 13870300 d:Subsidiary1 1 2024-01-01 2024-12-31 13870300 2 2024-01-01 2024-12-31 13870300 6 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13870300














SILVER STREET HOLDINGS 2022 LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
SILVER STREET HOLDINGS 2022 LIMITED
REGISTERED NUMBER:13870300

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
11,644,349
10,976,926

  
11,644,349
10,976,926

Current assets
  

Cash at bank and in hand
 5 
1,550
1

  
1,550
1

Creditors: amounts falling due within one year
 6 
(11,745,650)
(10,902,941)

Net current liabilities
  
 
 
(11,744,100)
 
 
(10,902,940)

Total assets less current liabilities
  
(99,751)
73,986

  

Net (liabilities)/assets
  
(99,751)
73,986


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(99,851)
73,886

  
(99,751)
73,986


Page 1

 
SILVER STREET HOLDINGS 2022 LIMITED
REGISTERED NUMBER:13870300
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S J Kofsky
Director

Date: 11 September 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
SILVER STREET HOLDINGS 2022 LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
100
(5,717)
(5,617)


Comprehensive income for the year

Profit for the year
-
79,603
79,603
Total comprehensive income for the year
-
79,603
79,603



At 1 January 2024
100
73,886
73,986


Comprehensive income for the year

Loss for the year
-
(173,737)
(173,737)
Total comprehensive income for the year
-
(173,737)
(173,737)


At 31 December 2024
100
(99,851)
(99,751)


Page 3

 
SILVER STREET HOLDINGS 2022 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Silver Street Holdings 2022 Limited is a private company, limited by shares, registered in England and Wales, registration number 13870300. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. 

The principal activity of the company continued to be that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on the going concern basis as the director has confirmed that the parent company has committed to continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.

 
2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are
presented in profit and loss account.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
SILVER STREET HOLDINGS 2022 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Valuation of investments

Investments in subsidiaries and associates are measured at cost less accumulated impairment.

 
2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.10

 Creditors

Short-term creditors are measured at the transaction price.

 
2.11

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other creditors, loans with related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).

Page 5

 
SILVER STREET HOLDINGS 2022 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies
Loans to subsidiaries
Loans to associates
Total

£
£
£
£



Cost


At 1 January 2024
426
2,726,500
8,250,000
10,976,926


Additions
-
-
667,423
667,423



At 31 December 2024
426
2,726,500
8,917,423
11,644,349





Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Registered office

Class of shares

Holding

Silver Street Properties, Unipessoal Lda
Portugal
Ordinary
85%


5.


Cash

2024
2023
£
£

Cash at bank
1,550
1



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
11,677,160
10,869,498

Corporation tax
1,376
22,906

Other creditors
62,074
5,077

Accruals
5,040
5,460

11,745,650
10,902,941



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) ordinary share of £100.00
100.00
100.00


Page 6

 
SILVER STREET HOLDINGS 2022 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Transactions with the director

As at the year end, the company owed £61,000 (2023 - £4,003) to the director. The loans are unsecured, interest-free and repayable on demand.


9.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
 
Page 7