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Registered number: 07892545
Silica Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Silica Developments Ltd
Contents
Contents

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

Page 1
Silica Developments Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Silica Developments Ltd for the year ended 31 December 2025 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 firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Silica Developments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Silica Developments Ltd and state those matters that we have agreed to state to the director of Silica Developments Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Silica Developments Ltd 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 Silica Developments Ltd . You consider that Silica Developments Ltd 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 financial statements of Silica Developments Ltd . 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.

15/05/2026

Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 1
Page 2
Silica Developments Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07892545

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,500 |  | 8,500
Tangible Assets | 5 |  | 20,147 |  | 42,761
Investments | 6 |  | 611,099 |  | 611,099
|  |  | 639,746 |  | 662,360
CURRENT ASSETS
Debtors | 7 | 254,451 |  | 310,526 |
Cash at bank and in hand |  | 951,735 |  | 624,723 |
|  | 1,206,186 |  | 935,249 |
Creditors: Amounts Falling Due Within One Year | 8 | (277,813 ) |  | (407,850 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 928,373 |  | 527,399
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,568,119 |  | 1,189,759
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,037 ) |  | (10,690 )
NET ASSETS |  |  | 1,563,082 |  | 1,179,069
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,563,072 |  | 1,179,059
SHAREHOLDERS' FUNDS |  |  | 1,563,082 |  | 1,179,069

Page 2
Page 3
Silica Developments Ltd
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.
On behalf of the board

Dr Shaun Hillier Director
15/05/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Silica Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Silica Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07892545 . The registered office is 4 Oak Tree Close, Trowbridge, BA14 9BD.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are some artwork and are not amortised.
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:

Plant & Machinery | 20%
Computer Equipment | 33%

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 8,500
As at 31 December 2025 | 8,500
Net Book Value
As at 31 December 2025 | 8,500
As at 1 January 2025 | 8,500

Page 4
Page 5
Silica Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 85,509 | 19,428 | 104,937
Additions | 4,000 | - | 4,000
Disposals | (27,872 ) | - | (27,872 )
As at 31 December 2025 | 61,637 | 19,428 | 81,065
Depreciation
As at 1 January 2025 | 45,709 | 16,467 | 62,176
Provided during the period | 12,127 | 1,480 | 13,607
Disposals | (14,865 ) | - | (14,865 )
As at 31 December 2025 | 42,971 | 17,947 | 60,918
Net Book Value
As at 31 December 2025 | 18,666 | 1,481 | 20,147
As at 1 January 2025 | 39,800 | 2,961 | 42,761

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 611,099
As at 31 December 2025 | 611,099
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 611,099
As at 1 January 2025 | 611,099

The investment has not been revalued
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 206,332 |  | 255,313
Prepayments and accrued income | 10,940 |  | 11,502
VAT | 37,179 |  | 2,429
Director's loan account | - |  | 41,282
| 254,451 |  | 310,526

Page 5
Page 6
Silica Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 51,200 |  | 296,109
Corporation tax | 134,490 |  | 18,343
Accruals and deferred income | 62,380 |  | 93,023
Director's loan account | 8,484 |  | -
Amounts owed to associates | 21,259 |  | 375
| 277,813 |  | 407,850

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Shaun Hillier | 41,282 | - | 41,282 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 6