REGISTERED NUMBER: 04008926 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

SILVERSPOON ENTERTAINMENT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J. Joseph

REGISTERED OFFICE:

Global House

303 Ballards Lane

London

N12 8NP

REGISTERED NUMBER:

04008926 (England and Wales)

ACCOUNTANTS:

K J Pittalis and Partners LLP

Chartered Certified Accountants

Global House

303 Ballards Lane

London

N12 8NP

FIXED ASSETS

Tangible assets

4

9,399

11,749

CURRENT ASSETS

Debtors

5

194,345

245,294

Cash at bank

31,045

70,454

225,390

315,748

CREDITORS

Amounts falling due within one year

6

(195,701

)

(316,025

)

NET CURRENT ASSETS/(LIABILITIES)

29,689

(277

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,088

11,472

CREDITORS

Amounts falling due after more than one year

7

-

(6,716

)

PROVISIONS FOR LIABILITIES

8

(1,786

)

(2,232

)

NET ASSETS

37,302

2,524

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

37,300

2,522

SHAREHOLDERS' FUNDS

37,302

2,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2026 and were signed by:

J. Joseph - Director

1.	STATUTORY INFORMATION

Silverspoon Entertainment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised when the services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

39,074

DEPRECIATION

At 1 October 2024

27,325

Charge for year

2,350

At 30 September 2025

29,675

NET BOOK VALUE

At 30 September 2025

9,399

At 30 September 2024

11,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

7,860

39,285

Other debtors

186,485

206,009

194,345

245,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

7,033

10,648

Trade creditors

11,614

4,333

Tax

104,875

215,652

PAYE

26,484

18,015

VAT

41,845

63,527

Accrued expenses

3,850

3,850

195,701

316,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans - 2-5 years

-

6,716

The bounce back loan is guaranteed by the UK Government under BBLS (the BBLS Guarantee). There are no capital or interest repayments for the first 12 months after the date of draw down after which the total amount payable must be repaid by way of 60 consecutive monthly repayments (consisting of capital and interest). Interest is charged at a rate of 2.5% on the outstanding principle amount.

8.	PROVISIONS FOR LIABILITIES

30/9/25

30/9/24

£

£

Deferred tax

Accelerated capital allowances

1,786

2,232

Deferred

tax

£

Balance at 1 October 2024

2,232

Provided during year

(446

)

Balance at 30 September 2025

1,786

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/9/25

30/9/24

value:

£

£

1

Ordinary shares

1

1

1

1

Ordinary 'A' shares

1

1

1

2

2

10.

RESERVES

Retained

earnings

£

At 1 October 2024

2,522

Profit for the year

70,478

Dividends

(35,700

)

At 30 September 2025

37,300

11.	RELATED PARTY DISCLOSURES

At the end of the year the company was owed £140,077 (2024-£159,601) by the director of the company Mr J Joseph.