Company No: 09136757 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Andrew Jeremy Wood

SECRETARY

Yumiko Wood

REGISTERED OFFICE	Popeshead Court Offices
	Peter Lane
	York
	YO1 8SU
	United Kingdom

COMPANY NUMBER

09136757 (England and Wales)

ACCOUNTANT	Inglis
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	559		283
		559		283
Current assets
Debtors	4	86,288		93,997
Cash at bank and in hand	5	193		788
		86,481		94,785
Creditors: amounts falling due within one year	6	( 28,920)		( 35,886)
Net current assets		57,561		58,899
Total assets less current liabilities		58,120		59,182
Provision for liabilities	7, 8	( 106)		0
Net assets		58,014		59,182
Capital and reserves
Called-up share capital	9	10,000		10,000
Profit and loss account		48,014		49,182
Total shareholders' funds		58,014		59,182

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 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 Silva Insolvency & Recovery Services Limited (registered number: 09136757) were approved and authorised for issue by the Director on 13 March 2026. They were signed on its behalf by:

Andrew Jeremy Wood Director

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

Silva Insolvency & Recovery Services 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 Popeshead Court Offices, Peter Lane, York, YO1 8SU, 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 June 2024	2,936		2,936
Additions	672		672
At 31 May 2025	3,608		3,608
Accumulated depreciation
At 01 June 2024	2,653		2,653
Charge for the financial year	396		396
At 31 May 2025	3,049		3,049
Net book value
At 31 May 2025	559		559
At 31 May 2024	283		283

4. Debtors

	2025		2024
	£		£
Trade debtors	2,467		3,287
Other debtors	83,821		90,710
	86,288		93,997

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	193		788

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		2,617
Trade creditors	0		2,577
Taxation and social security	21,021		13,440
Other creditors	7,899		17,252
	28,920		35,886

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	106		0

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Charged to the Statement of Income and Retained Earnings	( 106)		0
At the end of financial year	( 106)		0

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 1.00 each	10,000		10,000