Silverfin false false 31/03/2026 01/04/2025 31/03/2026 J L Richards 07/11/2025 F E Richards 07/11/2025 26 July 2026 The principle activity of the Company during the finanacial year was a holding company 16840446 2026-03-31 16840446 bus:Director1 2026-03-31 16840446 bus:Director2 2026-03-31 16840446 core:CurrentFinancialInstruments 2026-03-31 16840446 core:ShareCapital 2026-03-31 16840446 core:RetainedEarningsAccumulatedLosses 2026-03-31 16840446 bus:OrdinaryShareClass1 2026-03-31 16840446 2025-04-01 2026-03-31 16840446 bus:FilletedAccounts 2025-04-01 2026-03-31 16840446 bus:SmallEntities 2025-04-01 2026-03-31 16840446 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 16840446 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 16840446 bus:Director1 2025-04-01 2026-03-31 16840446 bus:Director2 2025-04-01 2026-03-31 16840446 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 16840446 (England and Wales)

# DOWNS FARM HOLDINGS LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

DOWNS FARM HOLDINGS LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

DOWNS FARM HOLDINGS LTD

## BALANCE SHEET

As at 31 March 2026
DOWNS FARM HOLDINGS LTD

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026
|  | £
Current assets |  |
Debtors | 3 | 1
Cash at bank and in hand |  | 917,894
|  | 917,895
Creditors: amounts falling due within one year | 4 | ( 1,100)
Net current assets |  | 916,795
Total assets less current liabilities |  | 916,795
Net assets |  | 916,795
Capital and reserves |  |
Called-up share capital | 5 | 1
Profit and loss account |  | 916,794
Total shareholders' funds |  | 916,795

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 Downs Farm Holdings Ltd (registered number: 16840446) were approved and authorised for issue by the Board of Directors on 26 July 2026. They were signed on its behalf by:

J L Richards Director |

DOWNS FARM HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
DOWNS FARM HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

##### General information and basis of accounting

Downs Farm Holdings 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 Splattenridden, Lelant Downs, Hayle, TR27 6LH, 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have 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.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### 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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2026
| Number
Monthly average number of persons employed by the Company during the year, including directors | 2

#### 3. Debtors

| 2026
| £
Other debtors | 1

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

| 2026
| £
Other creditors | 1,100

#### 5. Called-up share capital

| 2026
| £
Allotted, called-up and fully-paid |
100 Ordinary shares of £ 0.01 each | 1

Upon incorporation, 100 £0.01 ordinary shares were issued.