Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Leon Hemani 20/05/2015 20 April 2026 no description of principal activity 09600719 2025-05-31 09600719 bus:Director1 2025-05-31 09600719 2024-05-31 09600719 core:CurrentFinancialInstruments 2025-05-31 09600719 core:CurrentFinancialInstruments 2024-05-31 09600719 core:Non-currentFinancialInstruments 2025-05-31 09600719 core:Non-currentFinancialInstruments 2024-05-31 09600719 core:ShareCapital 2025-05-31 09600719 core:ShareCapital 2024-05-31 09600719 core:RetainedEarningsAccumulatedLosses 2025-05-31 09600719 core:RetainedEarningsAccumulatedLosses 2024-05-31 09600719 core:LandBuildings 2024-05-31 09600719 core:OtherPropertyPlantEquipment 2024-05-31 09600719 core:LandBuildings 2025-05-31 09600719 core:OtherPropertyPlantEquipment 2025-05-31 09600719 core:CostValuation 2024-05-31 09600719 core:AdditionsToInvestments 2025-05-31 09600719 core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 09600719 core:CostValuation 2025-05-31 09600719 2023-05-31 09600719 2024-06-01 2025-05-31 09600719 bus:FilletedAccounts 2024-06-01 2025-05-31 09600719 bus:SmallEntities 2024-06-01 2025-05-31 09600719 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09600719 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09600719 bus:Director1 2024-06-01 2025-05-31 09600719 2023-06-01 2024-05-31 09600719 core:LandBuildings 2024-06-01 2025-05-31 09600719 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Company No: 09600719 (England and Wales)

# GARTHFIELDS INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

GARTHFIELDS INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

GARTHFIELDS INVESTMENTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
GARTHFIELDS INVESTMENTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

DIRECTOR | Leon Hemani

SECRETARY | Kimberly Louise Hemani

REGISTERED OFFICE | Garthfields Mumberry Hill
| Hare Hatch Road
| Wargrave
| Reading
| RG10 8EE
| United Kingdom

COMPANY NUMBER | 09600719 (England and Wales)

GARTHFIELDS INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 May 2025
GARTHFIELDS INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 2 | 26,185 |  | 33,582
Investments | 3 | 669,969 |  | 476,256
|  | 696,154 |  | 509,838
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 396,626 |  | 232,280
- due after more than one year | 4 | 0 |  | 11,000
Cash at bank and in hand |  | 1,264,123 |  | 1,563,105
|  | 1,660,749 |  | 1,806,385
Creditors: amounts falling due within one year | 5 | ( 29,066) |  | ( 8,319)
Net current assets |  | 1,631,683 |  | 1,798,066
Total assets less current liabilities |  | 2,327,837 |  | 2,307,904
Net assets |  | 2,327,837 |  | 2,307,904
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 2,327,737 |  | 2,307,804
Total shareholder's funds |  | 2,327,837 |  | 2,307,904

For the financial year ending 31 May 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 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 Garthfields Investments Limited (registered number: 09600719) were approved and authorised for issue by the Director on 20 April 2026. They were signed on its behalf by:

Leon Hemani Director |

GARTHFIELDS INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
GARTHFIELDS INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

#### 1. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year | 0 |  | 0

#### 2. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 June 2024 | 20,000 |  | 22,190 |  | 42,190
At 31 May 2025 | 20,000 |  | 22,190 |  | 42,190
Accumulated depreciation |  |  |  |  |
At 01 June 2024 | 0 |  | 8,608 |  | 8,608
Charge for the financial year | 0 |  | 7,397 |  | 7,397
At 31 May 2025 | 0 |  | 16,005 |  | 16,005
Net book value |  |  |  |  |
At 31 May 2025 | 20,000 |  | 6,185 |  | 26,185
At 31 May 2024 | 20,000 |  | 13,582 |  | 33,582

Freehold Land and Buildings
Freehold land and buildings are maintained to such a high standard of repair that their residual value is at least equal to the book value and have a useful economic life in excess of 50 years. Consequently, any depreciation would, in the opinion of the directors, be immaterial and no depreciation is provided.

#### 3. Fixed asset investments

| Investments in associates |  | Other investments |  | Total
| £ |  | £ |  | £
Cost or valuation before impairment |  |  |  |  |
At 01 June 2024 | 25 |  | 476,231 |  | 476,256
Additions | 0 |  | 167,229 |  | 167,229
Movement in fair value | 0 |  | 26,484 |  | 26,484
At 31 May 2025 | 25 |  | 669,944 |  | 669,969
Carrying value at 31 May 2025 | 25 |  | 669,944 |  | 669,969
Carrying value at 31 May 2024 | 25 |  | 476,231 |  | 476,256

Investments in associates are held at cost less impairment. Other investments comprise investments held at fair value and investments at cost less impairment.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Corporation tax | 0 |  | 81
Other debtors | 396,626 |  | 232,199
| 396,626 |  | 232,280
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 0 |  | 11,000

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 14,475 |  | 0
Other creditors | 14,591 |  | 8,319
| 29,066 |  | 8,319

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 3,396) |  | ( 3,284)
Credited/(charged) to the Profit and Loss Account | 1,850 |  | ( 112)
At the end of financial year | ( 1,546) |  | ( 3,396)

#### 7. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Other | 416,567 |  | 609,323

#### 8. Related party transactions

Transactions with the entity's director

During the year, Leon Hemani, the director, increased a loan advanced to him by the company by £22,811 (2024: £nil), on which interest was charged at 2.25% to 5 April 2025, and 3.75% to 31 May 2025. The interest receivable for the year was £830 (2024: £537) and the balance outstanding at 31 May 2025 was £42,736 (2024 amended: £19,925).