REGISTERED NUMBER: 01359429 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Silbury Accountants Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

A C Eustace

REGISTERED OFFICE:

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

REGISTERED NUMBER:

01359429 (England and Wales)

ACCOUNTANTS:

Silbury Accountants Limited

Chartered Accountants

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

FIXED ASSETS

Property, plant and equipment

4

9,375

10,604

CURRENT ASSETS

Debtors

5

58,519

61,606

Cash at bank

123,112

102,404

181,631

164,010

CREDITORS

Amounts falling due within one year

6

92,373

93,016

NET CURRENT ASSETS

89,258

70,994

TOTAL ASSETS LESS CURRENT LIABILITIES

98,633

81,598

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

98,533

81,498

SHAREHOLDERS' FUNDS

98,633

81,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2025 and were signed by:

A C Eustace - Director

1.	STATUTORY INFORMATION

Silbury Accountants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

15% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Financial instruments

The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

12,753

27,994

40,747

Additions

-

1,150

1,150

Disposals

-

(8,535

)

(8,535

)

At 31 October 2025

12,753

20,609

33,362

DEPRECIATION

At 1 November 2024

5,460

24,683

30,143

Charge for year

910

1,469

2,379

Eliminated on disposal

-

(8,535

)

(8,535

)

At 31 October 2025

6,370

17,617

23,987

NET BOOK VALUE

At 31 October 2025

6,383

2,992

9,375

At 31 October 2024

7,293

3,311

10,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

58,519

61,606

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

21,806

20,335

Taxation and social security

50,610

45,324

Other creditors

19,957

27,357

92,373

93,016

7.	LEASING AGREEMENTS

The total amount due under non-cancellable operating leases is £136,000 (2024 £153,000).

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

ordinary

1

100

100

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A C Eustace.