1 October 2025 false No description of principal activity Taxfiler 2024.6 13366952business:PrivateLimitedCompanyLtd2025-10-012025-12-31 133669522025-09-30 133669522025-10-012025-12-31 13366952business:AuditExemptWithAccountantsReport2025-10-012025-12-31 13366952business:FilletedAccounts2025-10-012025-12-31 133669522025-12-31 13366952business:Director12025-10-012025-12-31 13366952business:Director22025-10-012025-12-31 13366952business:RegisteredOffice2025-10-012025-12-31 133669522025-09-30 13366952core:WithinOneYear2025-12-31 13366952core:WithinOneYear2025-09-30 13366952core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 13366952core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 13366952core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 13366952core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 13366952core:PreviouslyStatedAmount2025-12-31 13366952core:PreviouslyStatedAmount2025-09-30 13366952business:SmallEntities2025-10-012025-12-31 13366952countries:EnglandWales2025-10-012025-12-31 13366952core:AdditionsToInvestments2025-12-31 13366952core:RevaluationsIncreaseDecreaseInInvestments2025-12-31 13366952core:OtherDeferredTax2025-12-31 13366952core:OtherDeferredTax2025-09-30 133669522024-05-012025-09-30 13366952business:OrdinaryShareClass12025-10-012025-12-31 13366952business:OrdinaryShareClass12024-05-012025-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13366952 (England and Wales)
Machina Silvam Ltd Unaudited accounts for the period from 1 October 2025 to 31 December 2025
Machina Silvam Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Machina Silvam Ltd Company Information for the period from 1 October 2025 to 31 December 2025
Directors
R Munro Kerr Leopold Hall
Company Number
13366952 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ United Kingdom
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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Machina Silvam Ltd Statement of financial position as at 31 December 2025
31/12/2025 
30/09/2025 
Notes
£ 
£ 
Fixed assets
Investments
4
2,813,795 
2,690,180 
Current assets
Cash at bank and in hand
444,518 
451,646 
Creditors: amounts falling due within one year
5
(2,949,710)
(2,884,109)
Net current liabilities
(2,505,192)
(2,432,463)
Total assets less current liabilities
308,603 
257,717 
Provisions for liabilities
Deferred tax
6
(69,228)
- 
Net assets
239,375 
257,717 
Capital and reserves
Called up share capital
7
1,000 
1,000 
Profit and loss account
238,375 
256,717 
Shareholders' funds
239,375 
257,717 
For the period ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by
Leopold Hall Director Company Registration No. 13366952
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Machina Silvam Ltd Notes to the Accounts for the period from 1 October 2025 to 31 December 2025
1
Statutory information
Machina Silvam Ltd is a private company, limited by shares, registered in England and Wales, registration number 13366952. The registered office is 1, West Street, Lewes, East Sussex, BN7 2NZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
4
Investments
Other investments 
£ 
Valuation at 1 October 2025
2,690,180 
Additions
84,166 
Fair value adjustments
39,449 
Valuation at 31 December 2025
2,813,795 
5
Creditors: amounts falling due within one year
31/12/2025 
30/09/2025 
£ 
£ 
Loans from directors
2,948,510 
2,883,509 
Accruals
1,200 
600 
2,949,710 
2,884,109 
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Machina Silvam Ltd Notes to the Accounts for the period from 1 October 2025 to 31 December 2025
6
Deferred taxation
31/12/2025 
30/09/2025 
£ 
£ 
Other deferred taxation
69,228 
- 
31/12/2025 
30/09/2025 
£ 
£ 
Charged to the profit and loss account
69,228 
- 
Provision at end of period
69,228 
- 
7
Share capital
31/12/2025 
30/09/2025 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
8
Average number of employees
During the period the average number of employees was 0 (30/09/2025: 0).
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