Registration number: 07699781

Silurian Energy Ltd

Contents

Company Information	1
Profit and Loss Account and Statement of Retained Earnings	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 6

Silurian Energy Ltd

Company Information

Director

Mr T J Colbert

Registered office

Tredurn Farm Llandefalle Brecon Powys LD3 0UW

Bankers

Lloyds Bank plc 38 High Street Brecon Powys LD3 7AR

Accountants

W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Silurian Energy Ltd

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		10,000	-
Cost of sales		(10,668)	-
Gross loss		(668)	-
Administrative expenses		(7,462)	(7,120)
Operating loss		(8,130)	(7,120)
Other interest receivable and similar income		209	209
		209	209
Loss before tax	4	(7,921)	(6,911)
Taxation		92	160
Loss for the financial year		(7,829)	(6,751)
Retained earnings brought forward		27,964	34,715
Retained earnings carried forward		20,135	27,964

Silurian Energy Ltd

(Registration number: 07699781)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	448	1,638
Current assets
Stocks	6	-	10,668
Debtors	7	352	321
Cash at bank and in hand		21,735	16,617
		22,087	27,606
Creditors: Amounts falling due within one year	8	(2,215)	(1,004)
Net current assets		19,872	26,602
Total assets less current liabilities		20,320	28,240
Provisions for liabilities		(85)	(176)
Net assets		20,235	28,064
Capital and reserves
Called up share capital		100	100
Retained earnings		20,135	27,964
Shareholders' funds		20,235	28,064

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 December 2025
 

......................................... Mr T J Colbert Director

Silurian Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tredurn Farm
Llandefalle
Brecon
Powys
LD3 0UW
United Kingdom

These financial statements were authorised for issue by the director on 13 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the supply of services to clients.
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the UK, which is the country where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Silurian Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture and fittings	10% on cost
Computer equipment	33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and they are stated at the transaction value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and they are stated at the transaction value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash received.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,191	1,190

Silurian Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	8,415	3,705	12,120
At 31 March 2025	8,415	3,705	12,120
Depreciation
At 1 April 2024	7,486	2,996	10,482
Charge for the year	841	349	1,190
At 31 March 2025	8,327	3,345	11,672
Carrying amount
At 31 March 2025	88	360	448
At 31 March 2024	929	709	1,638

6

Stocks

	2025 £	2024 £
Other inventories	-	10,668

7

Debtors

Current	2025 £	2024 £
Other debtors	352	321
	352	321

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	1,010	895
Other creditors	1,205	109
	2,215	1,004