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Registered number: 10926720
Silver Tree Management Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Silver Tree Management Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Silver Tree Management Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Silver Tree Management Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Silver Tree Management Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Silver Tree Management Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Silver Tree Management Limited and state those matters that we have agreed to state to the director of Silver Tree Management Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Silver Tree Management Limited and its director as a body for our work or for this report.
It is your duty to ensure that Silver Tree Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Silver Tree Management Limited . You consider that Silver Tree Management Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Silver Tree Management Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13 March 2026

Norwoods
Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ
Page 1
Page 2
Silver Tree Management Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 10926720

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 1
Tangible Assets | 5 |  | 46,642 |  | 61,790
|  |  | 46,643 |  | 61,791
CURRENT ASSETS
Stocks |  | 11,738 |  | 15,476 |
Debtors |  | 55,694 |  | 66,725 |
|  | 67,432 |  | 82,201 |
Creditors: Amounts Falling Due Within One Year |  | (282,856 ) |  | (291,126 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (215,424 ) |  | (208,925 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (168,781 ) |  | (147,134 )
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (11,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,917 ) |  | (2,981 )
NET LIABILITIES |  |  | (170,698 ) |  | (161,115 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (170,798 ) |  | (161,215 )
SHAREHOLDERS' FUNDS |  |  | (170,698) |  | (161,115)

Page 2
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Silver Tree Management Limited
Abridged Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr E R Milne Director
13 March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Silver Tree Management Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Silver Tree Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10926720 . The registered office is 95a Keslake Road, London, NW6 6DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
Development costs are being amortised evenly over their estimated useful life of three years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5% on cost
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 4
Page 5
Silver Tree Management Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 21)
19 21
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 8,001
As at 31 December 2025 | 8,001
Amortisation
As at 1 January 2025 | 8,000
As at 31 December 2025 | 8,000
Net Book Value
As at 31 December 2025 | 1
As at 1 January 2025 | 1

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 299,012
As at 31 December 2025 | 299,012
Depreciation
As at 1 January 2025 | 237,222
Provided during the period | 15,148
As at 31 December 2025 | 252,370

...CONTINUED
Page 5
Page 6
Silver Tree Management Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 46,642
As at 1 January 2025 | 61,790

6. Secured Creditors
Of the creditors the following amounts are secured by a fixed and floating charge over the Company's assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 34,378 |  | 33,000

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 248,284 |  | -
Later than five years | - |  | 305,584
| 248,284 |  | 305,584

Page 6