Company registration number 16539588 (England and Wales)
SILOY UK & IRELAND LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SILOY UK & IRELAND LIMITED
COMPANY INFORMATION
Directors
E L Lynch
(Appointed 2 July 2025)
J Van Kessel
(Appointed 24 June 2025)
D A Lewis
(Appointed 2 July 2025)
Company number
16539588
Registered office
2 New Bailey
6 Stanley Street
Salford
Greater Manchester
M3 5GS
Auditor
Hill Osborne
2 Winchester Place
North Street
Poole
Dorset
BH15 1NX
SILOY UK & IRELAND LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
SILOY UK & IRELAND LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
8,383,773
Current assets
Debtors
5
58,487
Cash at bank and in hand
11,658
70,145
Creditors: amounts falling due within one year
6
(777,793)
Net current liabilities
(707,648)
Total assets less current liabilities
7,676,125
Creditors: amounts falling due after more than one year
7
(5,677,823)
Net assets
1,998,302
Capital and reserves
Called up share capital
8
-
0
Other reserves
1,635,000
Profit and loss reserves
363,302
Total equity
1,998,302

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
J Van Kessel
Director
Company registration number 16539588 (England and Wales)
SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Siloy UK & Ireland Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 New Bailey, 6 Stanley Street, Salford, Greater Manchester, M3 5GS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
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 current liabilities.

SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention 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.

Classification of financial liabilities

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.

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 paymen ts 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. A m ounts 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.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
3
SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 5 -
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
8,383,773

On 2 July 2025 the company acquired 100% of the issued share capital of BBD Boom Limited registered number 10774910, whose registered office is 2 Winchester Place, North Street, Poole, Dorset, England, BH15 1NX for a total consideration of £4,539,999.

On 2 September 2025 the company acquired 100% of the issued share capital of Prosperohub Limited registered number 12210277, whose registered office is 71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ for a total consideration of £3,843,774.

Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 24 June 2025
-
Additions
8,383,773
At 31 December 2025
8,383,773
Carrying amount
At 31 December 2025
8,383,773
4
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
BBD Boom Limited
2 Winchester Place, North Street, Poole, Dorset, England, BH15 1NX
Internet marketing services
Ordinary
100.00
ProsperoHub Limited
71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ
Internet marketing services
Ordinary
100.00
5
Debtors
2025
Amounts falling due within one year:
£
Amounts owed by group undertakings
58,487
SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
175,350
Amounts owed to group undertakings
583,825
Taxation and social security
12,785
Other creditors
5,833
777,793
7
Creditors: amounts falling due after more than one year
2025
£
Other borrowings
5,489,039
Other creditors
188,784
5,677,823
8
Called up share capital
2025
2025
Ordinary share capital
Number
£
Ordinary shares of 0.1p each
100
0.10
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
James Hill
Statutory Auditor:
Hill Osborne
Date of audit report:
20 May 2026
10
Related party transactions

The company has taken advantage of the FRS 102 section 33.1A exemption from disclosing transactions entered into between members of the group.

SILOY UK & IRELAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
11
Parent company

The immediate parent company is Siloy Group BV, a company incorporated in the Netherlands, and is the parent of the smallest group for which consolidated financial statement are drawn up, of which the company is a member. The parent company's registered office is Chamber of Commerce 93884540, Het Laar 26, 6733 BZ Wekerom, The Netherlands and consolidated accounts are publicly available from this office.

The directors do not consider there to be an ultimate controlling party.

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