Silverfin false true 31/07/2025 01/08/2024 31/07/2025 T Oliveira 27/07/2020 09 February 2026 no description of principal activity SC668801 2025-07-31 SC668801 bus:Director1 2025-07-31 SC668801 core:CurrentFinancialInstruments 2025-07-31 SC668801 core:CurrentFinancialInstruments 2024-07-31 SC668801 2024-07-31 SC668801 core:ShareCapital 2025-07-31 SC668801 core:ShareCapital 2024-07-31 SC668801 2024-08-01 2025-07-31 SC668801 bus:FilletedAccounts 2024-08-01 2025-07-31 SC668801 bus:SmallEntities 2024-08-01 2025-07-31 SC668801 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC668801 bus:EntityHasNeverTraded 2024-08-01 2025-07-31 SC668801 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC668801 bus:Director1 2024-08-01 2025-07-31 iso4217:GBP

Company No: SC668801 (Scotland)

# 40TREE MANAGEMENT LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH THE REGISTRAR

40TREE MANAGEMENT LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

Contents

40TREE MANAGEMENT LIMITED

## BALANCE SHEET

AS AT 31 JULY 2025
40TREE MANAGEMENT LIMITED

## BALANCE SHEET (continued)

AS AT 31 JULY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 2 | 1 |  | 1
|  | 1 |  | 1
Net current assets |  | 1 |  | 1
Total assets less current liabilities |  | 1 |  | 1
Net assets |  | 1 |  | 1
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Total shareholder's funds |  | 1 |  | 1

40Tree Management Limited (registered number: SC668801) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges 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 40Tree Management Limited (registered number: SC668801) were approved and authorised for issue by the Director on 09 February 2026. They were signed on its behalf by:

T Oliveira Director |

40TREE MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
40TREE MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 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

40Tree Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 5 South Charlotte Street, Edinburgh, Scotland, EH2 4AN, 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 £.

##### 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.

#### 2. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 1 |  | 1