Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Ms E J Merson 10/03/2020 Mrs S J Wildbore 17/02/2020 Mr J M H Wildbore 10/03/2020 19 January 2026 The principal activity of the Company during the financial year was that of a holding company. 12467793 2025-09-30 12467793 bus:Director1 2025-09-30 12467793 bus:Director2 2025-09-30 12467793 bus:Director3 2025-09-30 12467793 2024-09-30 12467793 core:CurrentFinancialInstruments 2025-09-30 12467793 core:CurrentFinancialInstruments 2024-09-30 12467793 core:ShareCapital 2025-09-30 12467793 core:ShareCapital 2024-09-30 12467793 core:CapitalRedemptionReserve 2025-09-30 12467793 core:CapitalRedemptionReserve 2024-09-30 12467793 core:RetainedEarningsAccumulatedLosses 2025-09-30 12467793 core:RetainedEarningsAccumulatedLosses 2024-09-30 12467793 core:CostValuation 2024-09-30 12467793 core:CostValuation 2025-09-30 12467793 bus:OrdinaryShareClass1 2025-09-30 12467793 bus:PreferenceShareClass1 2025-09-30 12467793 2024-10-01 2025-09-30 12467793 bus:FilletedAccounts 2024-10-01 2025-09-30 12467793 bus:SmallEntities 2024-10-01 2025-09-30 12467793 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 12467793 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12467793 bus:Director1 2024-10-01 2025-09-30 12467793 bus:Director2 2024-10-01 2025-09-30 12467793 bus:Director3 2024-10-01 2025-09-30 12467793 2023-10-01 2024-09-30 12467793 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 12467793 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 12467793 bus:PreferenceShareClass1 2024-10-01 2025-09-30 12467793 bus:PreferenceShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 12467793 (England and Wales)

# MALLORY GRANT HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

MALLORY GRANT HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

MALLORY GRANT HOLDINGS LIMITED

## BALANCE SHEET

As at 30 September 2025
MALLORY GRANT HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 906,000 |  | 906,000
|  | 906,000 |  | 906,000
Current assets |  |  |  |
Debtors | 4 | 42,581 |  | 1
|  | 42,581 |  | 1
Creditors: amounts falling due within one year | 5 | ( 367,000) |  | ( 561,460)
Net current liabilities |  | (324,419) |  | (561,459)
Total assets less current liabilities |  | 581,581 |  | 344,541
Net assets |  | 581,581 |  | 344,541
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Capital redemption reserve |  | 535,000 |  | 400,000
Profit and loss account |  | 46,580 |  | ( 55,460 )
Total shareholders' funds |  | 581,581 |  | 344,541

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Mallory Grant Holdings Limited (registered number: 12467793) were approved and authorised for issue by the Board of Directors on 19 January 2026. They were signed on its behalf by:

Mrs S J Wildbore Director |

MALLORY GRANT HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
MALLORY GRANT HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 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

Mallory Grant Holdings 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 The Granary Highfield Farm Clyst Road, Topsham, Exeter, EX3 0BY, 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 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have 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.

##### 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 Profit and Loss Account as described below.

##### 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 receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 906,000
At 30 September 2025 | 906,000
Carrying value at 30 September 2025 | 906,000
Carrying value at 30 September 2024 | 906,000

The company holds the entire called up share capital of Mallory Grant Limited (company number: 04284331). The relevant address is the company's registered office as disclosed in Note 1.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 30,000 |  | 0
Amounts owed by directors | 12,580 |  | 0
Other debtors | 1 |  | 1
| 42,581 |  | 1

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 0 |  | 56,526
Amounts owed to directors | 2,000 |  | 4,934
Other creditors | 365,000 |  | 500,000
| 367,000 |  | 561,460

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1
365,000 0.01% Redeemable Preference shares of £ 1.00 each (2024: 500,000 shares of £ 1.00 each) | 365,000 |  | 500,000
| 365,001 |  | 500,001

#### 7. Current loans and borrowings

| 2025 |  | 2024
| £ |  | £
Redeemable preference shares | (365,000) |  | (500,000)