Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or orther future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false Property rental 3 3 true true false 02896461 2025-01-01 2025-12-31 02896461 2024-01-01 2024-12-31 02896461 2025-12-31 02896461 2024-12-31 02896461 2024-01-01 02896461 c:Director1 2025-01-01 2025-12-31 02896461 d:Buildings 2025-12-31 02896461 d:Buildings 2024-12-31 02896461 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02896461 d:FurnitureFittings 2025-01-01 2025-12-31 02896461 d:FurnitureFittings 2025-12-31 02896461 d:FurnitureFittings 2024-12-31 02896461 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02896461 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02896461 d:FreeholdInvestmentProperty 2025-12-31 02896461 d:FreeholdInvestmentProperty 2024-12-31 02896461 d:CurrentFinancialInstruments 2025-12-31 02896461 d:CurrentFinancialInstruments 2024-12-31 02896461 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02896461 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02896461 d:ShareCapital 2025-12-31 02896461 d:ShareCapital 2024-12-31 02896461 d:RevaluationReserve 2025-01-01 2025-12-31 02896461 d:RevaluationReserve 2025-12-31 02896461 d:RevaluationReserve 2024-12-31 02896461 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02896461 d:RetainedEarningsAccumulatedLosses 2025-12-31 02896461 d:RetainedEarningsAccumulatedLosses 2024-12-31 02896461 c:OrdinaryShareClass1 2025-01-01 2025-12-31 02896461 c:OrdinaryShareClass1 2025-12-31 02896461 c:OrdinaryShareClass1 2024-12-31 02896461 c:FRS102 2025-01-01 2025-12-31 02896461 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02896461 c:FullAccounts 2025-01-01 2025-12-31 02896461 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02896461 5 2025-01-01 2025-12-31 02896461 d:RetirementBenefitObligationsDeferredTax 2025-12-31 02896461 d:RetirementBenefitObligationsDeferredTax 2024-12-31 02896461 d:OtherDeferredTax 2025-12-31 02896461 d:OtherDeferredTax 2024-12-31 02896461 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02896461 SILVERHAWK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SILVERHAWK LIMITED
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 8
SILVERHAWK LIMITED REGISTERED NUMBER:02896461
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,101,784 |  | 1,102,267
Investment property | 5 |  | 910,000 |  | 910,000
|  |  | 2,011,784 |  | 2,012,267
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 12,952 |  | 14,296 |
Cash at bank and in hand |  | 83,635 |  | 58,621 |
|  | 96,587 |  | 72,917 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (742,602) |  | (749,779) |
Net current liabilities |  |  | (646,015) |  | (676,862)
Total assets less current liabilities |  |  | 1,365,769 |  | 1,335,405
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (173,253) |  | (173,253)
Net assets |  |  | 1,192,516 |  | 1,162,152
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 25,000 |  | 25,000
Revaluation reserve | 10 |  | 665,947 |  | 665,947
Profit and loss account | 10 |  | 501,569 |  | 471,205
|  |  | 1,192,516 |  | 1,162,152
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
SILVERHAWK LIMITED REGISTERED NUMBER:02896461
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 August 2026.
A Doron
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Silverhawk Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company during the year was that of property management and general commercial traders. The functional and presentational currency of the company is £ sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied exclusive of Value Added Tax. Turnover for services is recognised in the period in which the service is provided.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model, other than freehold property, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is provided on the following basis:
|  |  |  | Fixtures, fittings and equipment | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Page 3
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revaluation of tangible fixed assets
Freehold properties are carried at fair value. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors, and when deemed appropriate by external valuers, and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Rental income
Rents receivable exclusive of Value Added Tax, included in other operating income, are recognised in the period in which it relates.
| 2.10 | Pensions
Defined contribution pension plan The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds. Page 4
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or orther future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees during the year was 3 (2024 - 3).
Page 5
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Fixtures, fittings and equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 1,100,000 | 29,423 | 1,129,423
| At 31 December 2025 | 1,100,000 | 29,423 | 1,129,423
| Depreciation |  |  |
| At 1 January 2025 | - | 27,156 | 27,156
| Charge for the year on owned assets | - | 483 | 483
| At 31 December 2025 | - | 27,639 | 27,639
| Net book value |  |  |
| At 31 December 2025 | 1,100,000 | 1,784 | 1,101,784
| At 31 December 2024 | 1,100,000 | 2,267 | 1,102,267
| The 2025 valuation of freehold property was made by the directors, on an open market value for existing use basis. If the freehold property had not been included at valuation it would have been included under the historical cost convention at £275,725 (2024 - £275,725).
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 910,000
| At 31 December 2025 | 910,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 6
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,211 | -
| Other debtors | 100 | 4,600
| Prepayments | 10,641 | 9,696
|  | 12,952 | 14,296
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 415
| Taxation and social security | 22,311 | 22,442
| Other creditors | 701,316 | 708,711
| Accruals and deferred income | 18,975 | 18,211
|  | 742,602 | 749,779
| The Company's bank facilities are secured by a first legal charge over the freehold and investment properties.
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 173,253 | 173,253
| At end of year | 173,253 | 173,253
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Freehold property revaluation gains | 158,328 | 158,328
| Investment property fair value gains | 14,925 | 14,925
|  | 173,253 | 173,253
Page 7
SILVERHAWK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 25,000 (2024 - 25,000) Ordinary shares of £1 each | 25,000 | 25,000
10. | Reserves
Revaluation reserve The revaluation reserve at the Statement of Financial Position date relates to non-distributable revaluation gains. Profit & loss account The profit and loss reserves include fair value adjustments, net of deferred tax, of £388,643 (2024 - £388,643) which is not distributable.
Page 8