Company registration number 00408623 (England and Wales)
CECIL SILVER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Waverley House
115-119 Holdenhurst Road
Bournemouth
Dorset
BH8 8DY
CECIL SILVER LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
CECIL SILVER LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr D Silver
(Appointed 8 May 2025)
Mr P Silver
(Appointed 5 December 2025)
Company number
00408623
Registered office
10 Bridge Street
Christchurch
Dorset
BH23 1EF
Accountants
TC Group
Waverley House
115-119 Holdenhurst Road
Bournemouth
Dorset
BH8 8DY
CECIL SILVER LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
3
9,764,000
13,311,500
Current assets
Debtors
4
26,074
50,910
Cash at bank and in hand
5,213,079
2,718,999
5,239,153
2,769,909
Creditors: amounts falling due within one year
5
(1,195,387)
(317,327)
Net current assets
4,043,766
2,452,582
Total assets less current liabilities
13,807,766
15,764,082
Provisions for liabilities
(1,321,495)
(1,261,878)
Net assets
12,486,271
14,502,204
Capital and reserves
Called up share capital
6
7,335
20,000
Capital redemption reserve
12,665
-
0
Revaluation reserve
8,195,007
11,714,729
Profit and loss reserves
4,271,264
2,767,475
Total equity
12,486,271
14,502,204
CECIL SILVER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr D Silver
Director
Company Registration No. 00408623
The notes on pages 4 to 7 form part of these financial statements
CECIL SILVER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Cecil Silver Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Bridge Street, Christchurch, Dorset, BH23 1EF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention, to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Reporting period

The financial year end was extended to be December 2025 from June 2025. For this reason the prior year comparatives are not wholly comparable.

1.3
Turnover

Turnover, relating to rents receivable from investment properties, is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

CECIL SILVER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Employees

The average monthly number of persons employed by the company during the period was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 July 2024
13,311,500
Disposals
(3,547,500)
At 31 December 2025
9,764,000
CECIL SILVER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
3
Investment property
(Continued)
- 6 -

The directors have considered the values at 31 December 2025 and consider these to reflect the market values of the properties.

The historic cost of the investment property is £247,498 (2024- £334,893).

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
50,910
Other debtors
26,074
-
0
26,074
50,910
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
90,210
20,820
Taxation and social security
1,027,282
125,555
Other creditors
77,895
170,952
1,195,387
317,327
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
100
4,000
100
4,000
Ordinary B Shares of £1 each
7,235
16,000
7,235
16,000
7,335
20,000
7,335
20,000
CECIL SILVER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
6
Called up share capital
(Continued)
- 7 -

During the financial period the company repurchased and subsequently cancelled certain shares in accordance with the provision of the Companies Act 2006. The details of transaction are as follows:

8 May 2025 - The company purchased 2,000 Ordinary A shares for a total consideration of £1,550,000

18 September 2025 -The company purchased 220 Ordinary B shares for a total consideration of £50,000

26 November 2025 - The company purchased 6,446 Ordinary B shares for a total consideration of £1,450,000

5 December 2025 - The company purchased 1,900 Ordinary A shares, 2,099 Ordinary B shares for a total consideration of £900,000.

2025-12-31 2024-07-01 false false false 07 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs Jean E A Silver Mrs Jeanne Silver Mr D Silver Mr P Silver 00408623 2024-07-01 2025-12-31 00408623 bus:Director3 2024-07-01 2025-12-31 00408623 bus:Director4 2024-07-01 2025-12-31 00408623 bus:Director1 2024-07-01 2025-12-31 00408623 bus:Director2 2024-07-01 2025-12-31 00408623 bus:RegisteredOffice 2024-07-01 2025-12-31 00408623 2025-12-31 00408623 2024-06-30 00408623 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 00408623 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 00408623 core:CurrentFinancialInstruments 2025-12-31 00408623 core:CurrentFinancialInstruments 2024-06-30 00408623 core:ShareCapital 2025-12-31 00408623 core:ShareCapital 2024-06-30 00408623 core:CapitalRedemptionReserve 2025-12-31 00408623 core:CapitalRedemptionReserve 2024-06-30 00408623 core:OtherMiscellaneousReserve 2025-12-31 00408623 core:OtherMiscellaneousReserve 2024-06-30 00408623 core:RetainedEarningsAccumulatedLosses 2025-12-31 00408623 core:RetainedEarningsAccumulatedLosses 2024-06-30 00408623 core:ShareCapitalOrdinaryShareClass1 2025-12-31 00408623 core:ShareCapitalOrdinaryShareClass1 2024-06-30 00408623 core:ShareCapitalOrdinaryShareClass2 2025-12-31 00408623 core:ShareCapitalOrdinaryShareClass2 2024-06-30 00408623 core:ShareCapitalOrdinaryShares 2025-12-31 00408623 core:ShareCapitalOrdinaryShares 2024-06-30 00408623 2023-07-01 2024-06-30 00408623 2024-06-30 00408623 bus:OrdinaryShareClass1 2024-07-01 2025-12-31 00408623 bus:OrdinaryShareClass2 2024-07-01 2025-12-31 00408623 bus:OrdinaryShareClass1 2025-12-31 00408623 bus:OrdinaryShareClass1 2024-06-30 00408623 bus:OrdinaryShareClass2 2025-12-31 00408623 bus:OrdinaryShareClass2 2024-06-30 00408623 bus:AllOrdinaryShares 2025-12-31 00408623 bus:AllOrdinaryShares 2024-06-30 00408623 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 00408623 bus:FRS102 2024-07-01 2025-12-31 00408623 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-12-31 00408623 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 00408623 bus:FullAccounts 2024-07-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP