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# CALLUNA SILVA LIMITED

## Company Registration Number:
16016167 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 14 October 2024

## End date: 31 December 2025

# CALLUNA SILVA LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# CALLUNA SILVA LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The principal activity of the Company is the holding of investment property and UK forestry assets.

Directors

The directors shown below have held office during the whole of the period from
14 October 2024 to 31 December 2025

Simon Drewett
Clare Susannah Hartnell
Andrew Robert Dreaneen

Secretary Altum Management (UK) Limited

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
14 July 2026

And signed on behalf of the board by:
Name: Simon Drewett
Status: Director

# CALLUNA SILVA LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2025

| 15 months to 31 December 2025
--- | ---
| £
Turnover: | 0 |
Cost of sales: | 0 |
Gross profit(or loss): | 0
Distribution costs: | 0 |
Administrative expenses: | ( 308,083 ) |
Other operating income: | 0 |
Operating profit(or loss): | (308,083)
Interest receivable and similar income: | 0 |
Interest payable and similar charges: | 0 |
Profit(or loss) before tax: | (308,083)
Tax: | 0 |
Profit(or loss) for the financial year: | (308,083)

# CALLUNA SILVA LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 15 months to 31 December 2025
--- | --- | ---
|  | £
Called up share capital not paid: |  | 100 |
Fixed assets
Intangible assets: |  | 0 |
Tangible assets: | 3 | 8,521,563 |
Investments: |  | 0 |
Total fixed assets: |  | 8,521,563
Current assets
Stocks: |  | 0 |
Debtors: | 4 | 43,557 |
Cash at bank and in hand: |  | 202,154 |
Investments: |  | 0 |
Total current assets: |  | 245,711
Prepayments and accrued income: |  | 0 |
Creditors: amounts falling due within one year: | 5 | ( 175,357 ) |
Net current assets (liabilities): |  | 70,354
Total assets less current liabilities: |  | 8,592,017
Creditors: amounts falling due after more than one year: |  | 0 |
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | 0 |
Total net assets (liabilities): |  | 8,592,017
Capital and reserves
Called up share capital: |  | 8,900,100 |
Share premium account: |  | 0 |
Other reserves: |  | 0 |
Profit and loss account: |  | (308,083 ) |
Total Shareholders' funds: |  | 8,592,017

The notes form part of these financial statements

# CALLUNA SILVA LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 14 July 2026
and signed on behalf of the board by:

Name: Simon Drewett
Status: Director

The notes form part of these financial statements

# CALLUNA SILVA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Valuation information and policy

  The Company measures its investment property and biological assets at fair value at each reporting date. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. Fair value measurements are determined in accordance with IFRS 13 Fair Value Measurement. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. The fair value of the Company's forestry assets is determined using valuation techniques including discounted cash flow models. Significant inputs may include timber prices, forecast timber growth, harvest profiles, discount rates and market evidence relating to comparable forestry assets. Fair value measurements are categorised into the fair value hierarchy described in IFRS 13. The Company's investment property and biological assets are classified within Level 3 of the fair value hierarchy as the valuations incorporate significant unobservable inputs.

  Other accounting policies

  Biological assets - (IAS 41) Investment property - (IAS 40) Cash - IAS 7 Related parties - IAS 24 Subsequent events - IAS 10 Disclosures and Presentations - IFRS 1

# CALLUNA SILVA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 15 months to 31 December 2025
  --- | ---
  Average number of employees during the period | 0 |

# CALLUNA SILVA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions | 8,521,563 |  |  |  |  | 8,521,563
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2025 | 8,521,563 |  |  |  |  | 8,521,563
Depreciation |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 December 2025 | 8,521,563 |  |  |  |  | 8,521,563

# CALLUNA SILVA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Debtors

| 15 months to 31 December 2025
--- | ---
| £
Other debtors | 43,557 |
Total | 43,557

# CALLUNA SILVA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

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

| 15 months to 31 December 2025
--- | ---
| £
Bank loans and overdrafts | 0 |
Amounts due under finance leases and hire purchase contracts | 0 |
Trade creditors | 103,117 |
Taxation and social security | 0 |
Accruals and deferred income | 72,240 |
Other creditors | 0 |
Total | 175,357