Silverfin false false 31/12/2025 01/01/2025 31/12/2025 S F Harvey G Hutton 27/03/2009 A J Carlyon W G Lloyd 31/10/2005 D J Pryor 06/03/2008 02 June 2026 The principal activity of the Company during the financial year was the letting of its freehold property. 00320089 2025-12-31 00320089 bus:Director2 2025-12-31 00320089 bus:Director4 2025-12-31 00320089 bus:Director5 2025-12-31 00320089 2024-12-31 00320089 core:CurrentFinancialInstruments 2025-12-31 00320089 core:CurrentFinancialInstruments 2024-12-31 00320089 core:ShareCapital 2025-12-31 00320089 core:ShareCapital 2024-12-31 00320089 core:OtherCapitalReserve 2025-12-31 00320089 core:OtherCapitalReserve 2024-12-31 00320089 core:RetainedEarningsAccumulatedLosses 2025-12-31 00320089 core:RetainedEarningsAccumulatedLosses 2024-12-31 00320089 bus:OrdinaryShareClass1 2025-12-31 00320089 2025-01-01 2025-12-31 00320089 bus:FilletedAccounts 2025-01-01 2025-12-31 00320089 bus:SmallEntities 2025-01-01 2025-12-31 00320089 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00320089 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00320089 bus:Director1 2025-01-01 2025-12-31 00320089 bus:Director2 2025-01-01 2025-12-31 00320089 bus:Director3 2025-01-01 2025-12-31 00320089 bus:Director4 2025-01-01 2025-12-31 00320089 bus:Director5 2025-01-01 2025-12-31 00320089 2024-01-01 2024-12-31 00320089 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 00320089 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 00320089 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 00320089 (England and Wales)

# TRELISKE ESTATES LIMITED

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

TRELISKE ESTATES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

TRELISKE ESTATES LIMITED

## BALANCE SHEET

As at 31 December 2025
TRELISKE ESTATES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 2,409 |  | 2,409
|  | 2,409 |  | 2,409
Current assets |  |  |  |
Debtors | 4 | 6,962 |  | 0
Cash at bank and in hand |  | 74,217 |  | 71,349
|  | 81,179 |  | 71,349
Creditors: amounts falling due within one year | 5 | ( 25,012) |  | ( 13,412)
Net current assets |  | 56,167 |  | 57,937
Total assets less current liabilities |  | 58,576 |  | 60,346
Net assets |  | 58,576 |  | 60,346
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Other reserves |  | 2,612 |  | 2,612
Profit and loss account |  | 55,864 |  | 57,634
Total shareholders' funds |  | 58,576 |  | 60,346

For the financial 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.

Directors' 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 directors acknowledge 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 Treliske Estates Limited (registered number: 00320089) were approved and authorised for issue by the Board of Directors on 02 June 2026. They were signed on its behalf by:

A J Carlyon Director |

TRELISKE ESTATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
TRELISKE ESTATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

Treliske Estates 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 Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for rental of land. Turnover is showing net of value added tax, returns, rebates and discounts after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
It is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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 assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Freehold investment property is stated at cost. This is contrary to FRS 102 section 16 'Investment Property' which states investment property should be included at fair value. The departure has not been quantified within the financial statements.

##### 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.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### 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 receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

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 that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 2,409
As at 31 December 2025 | 2,409

Valuation

There has been no valuation of investment property by an independent valuer.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 6,962 |  | 0

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 7,778 |  | 6,568
Other creditors | 17,234 |  | 6,844
| 25,012 |  | 13,412

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100