Silverley Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10339193 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Silverley Group Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

10,848

13,560

Investments

5

72,148

82,996

85,708

CURRENT ASSETS

Debtors

6

611,763

569,799

Cash at bank

342,224

392,001

953,987

961,800

CREDITORS

Amounts falling due within one year

7

884,344

883,678

NET CURRENT ASSETS

69,643

78,122

TOTAL ASSETS LESS CURRENT
LIABILITIES

152,639

163,830

CAPITAL AND RESERVES

Called up share capital

8

103

Retained earnings - A

18,772

29,227

Retained earnings - B

133,764

134,500

SHAREHOLDERS' FUNDS

152,639

163,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

J P G Wood - Director

1.	STATUTORY INFORMATION

Silverley Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10339193

Registered office:

Greydale

Therfield

Royston

Hertfordshire

SG8 9RH

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

26,485

DEPRECIATION

At 1 September 2024

12,925

Charge for year

2,712

At 31 August 2025

15,637

NET BOOK VALUE

At 31 August 2025

10,848

At 31 August 2024

13,560

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

72,148

NET BOOK VALUE

At 31 August 2025

72,148

At 31 August 2024

72,148

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

152,428

145,077

Silverley Properties Ltd

178,838

144,259

Directors' loan accounts

21,511

23,278

Prepayments and accrued income

258,986

257,185

611,763

569,799

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other loans

875,364

Trade creditors

-

869

Social security and other taxes

-

320

VAT

4,975

Directors' loan accounts

1,205

-

Accrued expenses

2,800

2,150

884,344

883,678

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

51

Ordinary A shares

1

51

Ordinary B shares

1

51

1

Ordinary C shares

1

103

The A, B and C ordinary £1 shares rank equally in all respects except for the C shares have no entitlement to vote or right to any reserves in the event of a winding up.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

D E Jones

Balance outstanding at start of year

21,780

26,181

Amounts advanced

4,211

30,298

Amounts repaid

(4,480

)

(34,699

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

21,511

21,780

Interest has been charged on the loan at the rate of 2.25% per annum and has been calculated using the average balance method.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £178,838 (2024: £144,259) by a company under common control. In addition to this, there is also £257,185 (2024: £257,185) of accrued income waiting to be invoiced to this same company.