Silverfin false false 31/12/2025 01/01/2025 31/12/2025 S M C Kelland 25/08/1992 10 July 2026 The principal activity of the Company during the financial year was that of a holding company. 02718760 2025-12-31 02718760 bus:Director1 2025-12-31 02718760 2024-12-31 02718760 core:CurrentFinancialInstruments 2025-12-31 02718760 core:CurrentFinancialInstruments 2024-12-31 02718760 core:ShareCapital 2025-12-31 02718760 core:ShareCapital 2024-12-31 02718760 core:RetainedEarningsAccumulatedLosses 2025-12-31 02718760 core:RetainedEarningsAccumulatedLosses 2024-12-31 02718760 core:CostValuation 2024-12-31 02718760 core:CostValuation 2025-12-31 02718760 core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 02718760 core:ListedExchangeTraded core:WithinOneYear 2025-12-31 02718760 core:ListedExchangeTraded core:WithinOneYear 2024-12-31 02718760 2025-01-01 2025-12-31 02718760 bus:FilletedAccounts 2025-01-01 2025-12-31 02718760 bus:SmallEntities 2025-01-01 2025-12-31 02718760 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02718760 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02718760 bus:Director1 2025-01-01 2025-12-31 02718760 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 02718760 (England and Wales)

# KELLAND AND PARTNERS HOLDINGS LIMITED

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

KELLAND AND PARTNERS HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

KELLAND AND PARTNERS HOLDINGS LIMITED

## BALANCE SHEET

As at 31 December 2025
KELLAND AND PARTNERS HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 415,994 |  | 268,752
|  | 415,994 |  | 268,752
Current assets |  |  |  |
Debtors | 4 | 1,854,412 |  | 1,483,681
Investments | 5 | 830,268 |  | 423,818
Cash at bank and in hand |  | 18,106 |  | 342,287
|  | 2,702,786 |  | 2,249,786
Creditors: amounts falling due within one year | 6 | ( 390) |  | ( 25,639)
Net current assets |  | 2,702,396 |  | 2,224,147
Total assets less current liabilities |  | 3,118,390 |  | 2,492,899
Net assets |  | 3,118,390 |  | 2,492,899
Capital and reserves |  |  |  |
Called-up share capital |  | 202 |  | 202
Profit and loss account |  | 3,118,188 |  | 2,492,697
Total shareholders' funds |  | 3,118,390 |  | 2,492,899

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.

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 Profit and Loss Account has not been delivered.

The financial statements of Kelland and Partners Holdings Limited (registered number: 02718760) were approved and authorised for issue by the Director on 10 July 2026. They were signed on its behalf by:

S M C Kelland Director |

KELLAND AND PARTNERS HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
KELLAND AND PARTNERS HOLDINGS 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

Kelland and Partners Holdings 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 Kellands House Quays Office Park, Conference Avenue, Portishead, BS20 7LZ, 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 £.

##### 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. Tax is recognised in the profit and loss account, 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.

##### 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 Profit and Loss Account as described below.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 1
At 31 December 2025 | 1
Carrying value at 31 December 2025 | 1
Carrying value at 31 December 2024 | 1

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2025 | 268,751 |  | 268,751
Movement in fair value | 147,242 |  | 147,242
At 31 December 2025 | 415,993 |  | 415,993
Carrying value at 31 December 2025 | 415,993 |  | 415,993
Carrying value at 31 December 2024 | 268,751 |  | 268,751

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 1,854,412 |  | 1,483,681

#### 5. Current asset investments

| 2025 |  | 2024
| £ |  | £
Listed investments – at fair value | 830,268 |  | 423,818

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 390 |  | 25,639