Silverfin false false 31/08/2025 01/09/2024 31/08/2025 W P Rosenberg 21/12/2023 10 August 2026 The principal activity of the Company during the financial year was that of a holding company. 15366468 2025-08-31 15366468 bus:Director1 2025-08-31 15366468 2024-08-31 15366468 core:CurrentFinancialInstruments 2025-08-31 15366468 core:CurrentFinancialInstruments 2024-08-31 15366468 core:ShareCapital 2025-08-31 15366468 core:ShareCapital 2024-08-31 15366468 core:RetainedEarningsAccumulatedLosses 2025-08-31 15366468 core:RetainedEarningsAccumulatedLosses 2024-08-31 15366468 core:CostValuation 2024-08-31 15366468 core:CostValuation 2025-08-31 15366468 bus:OrdinaryShareClass1 2025-08-31 15366468 2024-09-01 2025-08-31 15366468 bus:FilletedAccounts 2024-09-01 2025-08-31 15366468 bus:SmallEntities 2024-09-01 2025-08-31 15366468 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15366468 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15366468 bus:Director1 2024-09-01 2025-08-31 15366468 2023-09-01 2024-08-31 15366468 core:Associate1 2024-09-01 2025-08-31 15366468 core:Associate1 1 2024-09-01 2025-08-31 15366468 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 15366468 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 15366468 (England and Wales)

# WR BRENT 43 FUSION LTD

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

WR BRENT 43 FUSION LTD

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

WR BRENT 43 FUSION LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
WR BRENT 43 FUSION LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 33 |  | 33
|  | 33 |  | 33
Current assets |  |  |  |
Debtors | 4 | 165,240 |  | 49,977
|  | 165,240 |  | 49,977
Creditors: amounts falling due within one year | 5 | ( 165,443) |  | ( 50,360)
Net current liabilities |  | (203) |  | (383)
Total assets less current liabilities |  | (170) |  | (350)
Net liabilities |  | ( 170) |  | ( 350)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 10 |  | 10
Profit and loss account |  | ( 180 ) |  | ( 360 )
Total shareholder's deficit |  | ( 170) |  | ( 350)

For the financial year ending 31 August 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 member has 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of WR Brent 43 Fusion Ltd (registered number: 15366468) were approved and authorised for issue by the Director. They were signed on its behalf by:

W P Rosenberg Director |

10 August 2026

WR BRENT 43 FUSION LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
WR BRENT 43 FUSION LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 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 period, unless otherwise stated.

##### General information and basis of accounting

WR Brent 43 Fusion Ltd (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 35 Ballards Lane, London, N3 1XW, United Kingdom. The principal activity of the Company during the financial period was that of a holding company.
The principal activity of the Company during the financial period was that of a holding company.
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 £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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 receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and 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.

#### 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 associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 September 2024 | 33 |  | 33
At 31 August 2025 | 33 |  | 33
Carrying value at 31 August 2025 | 33 |  | 33
Carrying value at 31 August 2024 | 33 |  | 33

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.08.2025
Fusion Brent 43 Limited | 35 Ballards Lane, London, N3 1XW | Holding Company | Ordinary | 32.63%

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 165,240 |  | 49,977

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 180 |  | 360
Other creditors | 165,263 |  | 50,000
| 165,443 |  | 50,360

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10 Ordinary shares of £ 1.00 each | 10 |  | 10