SILVERSTONE BUILDING CONSULTANCY LIMITED


Directors	BONE, Phillip
	FARREY, Richard Evan
	NURSER, David Brian
	RENNOCKS, Benjamin Mark
	WHARTON, Paul


Registered Address	19 Grey Street
	Newcastle Upon Tyne
	NE1 6EE


Registered Number	07037706 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,896		11,456
Investments	4		52,621		52,621
			61,517		64,077
Current assets
Debtors	5	327,647		281,604
Cash at bank and on hand		264,969		374,213
		592,616		655,817
Creditors amounts falling due within one year	6	(281,561)		(335,282)
Net current assets (liabilities)			311,055		320,535
Total assets less current liabilities			372,572		384,612
Provisions for liabilities			(2,402)		(4,224)
Net assets			370,170		380,388
Capital and reserves
Called up share capital			150		150
Profit and loss account			370,020		380,238
Shareholders' funds			370,170		380,388

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2026, and are signed on its behalf by:

FARREY, Richard Evan
Director
Registered Company No. 07037706

SILVERSTONE BUILDING CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	5

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		11

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	101,138
	Additions	750
	At 31 October 25	101,888
	Depreciation and impairment
	At 01 November 24	89,682
	Charge for year	3,310
	At 31 October 25	92,991
	Net book value
	At 31 October 25	8,896
	At 31 October 24	11,456

4.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 November 24	52,621
	At 31 October 25	52,621
	Net book value
	At 31 October 25	52,621
	At 31 October 24	52,621

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	309,373	265,394
Prepayments and accrued income	18,274	16,210
Total	327,647	281,604

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	19,850	33,258
Amounts owed to related parties	4,587	4,587
Taxation and social security	177,253	218,609
Other creditors	67,729	62,020
Accrued liabilities and deferred income	12,142	16,808
Total	281,561	335,282


	Short term creditors are measured at transaction price (which is usually the invoice price).

7.	Creditors: amounts due after one year