SILTON FORESTRY LTD - Filleted accounts

Registered number

SC831474

SILTON FORESTRY LTD

Filleted Accounts

31 May 2026

SILTON FORESTRY LTD
Registered number:		SC831474
Balance Sheet
as at 31 May 2026

Notes			2026
£
Fixed assets
Tangible assets	3		30,864,943

Current assets
Cash at bank and in hand		2


Net current assets			2

Net assets			30,864,945

Capital and reserves
Called up share capital			31,048,094
Profit and loss account			(183,149)

Shareholders' funds			30,864,945

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Roderick M H Wood
Director
Approved by the board on 8 September 2026

SILTON FORESTRY LTD
Notes to the Accounts
for the period from 10 December 2024 to 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Forestry Biological assets	Not depreciated

	The company accounts for its commercial standing timber using the Fair value Model. Standing timber is measured at its fair value less estimated costs to sell at each reporting date. Changes in fair value are recognized in the Profit and Loss account. No depreciation is charged against biological assets



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.






2	Employees		2026
Number

	Average number of persons employed by the company		0



3	Tangible fixed assets
				Forestry Assets
£
	Cost
	Additions			30,864,943
	At 31 May 2026			30,864,943

	Depreciation
	At 31 May 2026			-

	Net book value
	At 31 May 2026			30,864,943


4	Other information

	SILTON FORESTRY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Caledonian Exchange
	19a Canning Street
	Edinburgh
	Scotland
	EH3 8HE