Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Matthew De-Machen 10/01/2022 05 May 2026 no description of principal activity 13836568 2025-09-30 13836568 bus:Director1 2025-09-30 13836568 2024-09-30 13836568 core:CurrentFinancialInstruments 2025-09-30 13836568 core:CurrentFinancialInstruments 2024-09-30 13836568 core:ShareCapital 2025-09-30 13836568 core:ShareCapital 2024-09-30 13836568 core:RetainedEarningsAccumulatedLosses 2025-09-30 13836568 core:RetainedEarningsAccumulatedLosses 2024-09-30 13836568 core:CostValuation 2024-09-30 13836568 core:CostValuation 2025-09-30 13836568 bus:OrdinaryShareClass1 2025-09-30 13836568 bus:OrdinaryShareClass2 2025-09-30 13836568 bus:OrdinaryShareClass3 2025-09-30 13836568 2024-10-01 2025-09-30 13836568 bus:FilletedAccounts 2024-10-01 2025-09-30 13836568 bus:SmallEntities 2024-10-01 2025-09-30 13836568 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 13836568 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13836568 bus:Director1 2024-10-01 2025-09-30 13836568 2023-10-01 2024-09-30 13836568 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 13836568 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 13836568 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 13836568 bus:OrdinaryShareClass2 2023-10-01 2024-09-30 13836568 bus:OrdinaryShareClass3 2024-10-01 2025-09-30 13836568 bus:OrdinaryShareClass3 2023-10-01 2024-09-30 13836568 1 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13836568 (England and Wales)

# DE-MACHEN HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

DE-MACHEN HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

DE-MACHEN HOLDINGS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
DE-MACHEN HOLDINGS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

Director | Matthew De-Machen

Registered office | Greyhound Way
| Crayford
| London
| DA1 4HF
| United Kingdom

Company number | 13836568 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor, Maritime Place
| Quayside
| Chatham Maritime
| Chatham
| Kent
| ME4 4QZ

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DE-MACHEN HOLDINGS LIMITED

For the financial year ended 30 September 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DE-MACHEN HOLDINGS LIMITED (continued)

For the financial year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of De-Machen Holdings Limited for the financial year ended 30 September 2025 which comprise the Balance Sheet and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that De-Machen Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of De-Machen Holdings Limited. You consider that De-Machen Holdings Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of De-Machen Holdings 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 statutory financial statements.

This report is made solely to the Director of De-Machen Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 02 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of De-Machen Holdings Limited and state those matters that we have agreed to state to the director of De-Machen Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than De-Machen Holdings Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

06 May 2026

DE-MACHEN HOLDINGS LIMITED

## BALANCE SHEET

As at 30 September 2025
DE-MACHEN HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 221,849 |  | 221,849
|  | 221,849 |  | 221,849
Current assets |  |  |  |
Debtors | 4 | 2,799,951 |  | 2,799,952
Cash at bank and in hand |  | 50,809 |  | 54,728
|  | 2,850,760 |  | 2,854,680
Creditors: amounts falling due within one year | 5 | ( 552) |  | ( 5,611)
Net current assets |  | 2,850,208 |  | 2,849,069
Total assets less current liabilities |  | 3,072,057 |  | 3,070,918
Net assets |  | 3,072,057 |  | 3,070,918
Capital and reserves |  |  |  |
Called-up share capital | 6 | 751 |  | 751
Profit and loss account |  | 3,071,306 |  | 3,070,167
Total shareholders' funds |  | 3,072,057 |  | 3,070,918

For the financial year ending 30 September 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 members have 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of De-Machen Holdings Limited (registered number: 13836568) were approved and authorised for issue by the Director on 05 May 2026. They were signed on its behalf by:

Matthew De-Machen Director |

DE-MACHEN HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
DE-MACHEN HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 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

De-Machen Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Greyhound Way, Crayford, London, DA1 4HF, 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 £.

##### Interest income

Interest income is recognised in profit or loss using the effective interest method.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### 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.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
Associates and Joint Ventures are held at cost less impairment.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 749 |  | 749
Participating interests | 221,100 |  | 221,100
| 221,849 |  | 221,849

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 749
At 30 September 2025 | 749
Carrying value at 30 September 2025 | 749
Carrying value at 30 September 2024 | 749

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 October 2024 | 221,100 |  | 221,100
At 30 September 2025 | 221,100 |  | 221,100
Carrying value at 30 September 2025 | 221,100 |  | 221,100
Carrying value at 30 September 2024 | 221,100 |  | 221,100

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 2,799,949 |  | 2,799,950
Other debtors | 2 |  | 2
| 2,799,951 |  | 2,799,952

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 267 |  | 5,326
Other creditors | 285 |  | 285
| 552 |  | 5,611

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
650 Ordinary B shares of £ 1.00 each | 650 |  | 650
1 Ordinary C share of £ 1.00 | 1 |  | 1
| 751 |  | 751

#### 7. Related party transactions

During the year the company paid dividends to the director of the company totalling £46,500 (2024: £18,999).
The company has taken advantage of the exemptions available under FRS102, section 33.5, not to disclose details of its transactions with members of the group headed by De-Machen Holdings Limited.

#### 8. Ultimate controlling party

The ultimate controlling party is Matthew De-Machen by virtue of his 100% Ordinary A shareholding.