Silverman Research Ltd 31/12/2025 iXBRL

Company registration number: 07479437

Silverman Research Ltd

Unaudited filleted financial statements

31 December 2025

Silverman Research Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Silverman Research Ltd

Directors and other information


	Director	M A Silverman


	Company number	07479437


	Registered office	30 Colenso Road
		London
		E5 0SL


	Accountants	Passer & Co
		20 Sunningdale Close
		Stanmore
		HA7 3QL

Silverman Research Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Silverman Research Ltd

Year ended 31 December 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Passer & Co

20 Sunningdale Close

Stanmore

HA7 3QL

6 August 2026

Silverman Research Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,528		2,038
		_______		_______
			1,528		2,038

Current assets
Debtors	6	15		713
Cash at bank and in hand		18,046		9,505
		_______		_______
		18,061		10,218
Creditors: amounts falling due
within one year	7	( 23,285)		( 15,312)
		_______		_______
Net current liabilities			( 5,224)		( 5,094)
			_______		_______
Total assets less current liabilities			( 3,696)		( 3,056)

			_______		_______
Net liabilities			( 3,696)		( 3,056)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 3,697)		( 3,057)
			_______		_______
Shareholders deficit			( 3,696)		( 3,056)
			_______		_______

For the year ending 31 December 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 August 2026 , and are signed on behalf of the board by:

M A Silverman

Director

Company registration number: 07479437

Silverman Research Ltd

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	1	( 8,494)	( 8,493)

(Loss)/profit for the year		5,437	5,437
	_______	_______	_______
Total comprehensive income for the year	-	5,437	5,437

	_______	_______	_______
At 31 December 2024 and 1 January 2025	1	( 3,057)	( 3,056)

(Loss)/profit for the year		( 640)	( 640)
	_______	_______	_______
Total comprehensive income for the year	-	( 640)	( 640)

	_______	_______	_______
At 31 December 2025	1	( 3,697)	( 3,696)
	_______	_______	_______

Silverman Research Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 30 Colenso Road, London, E5 0SL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	6,972	6,972
	_______	_______
Depreciation
At 1 January 2025	4,934	4,934
Charge for the year	510	510
	_______	_______
At 31 December 2025	5,444	5,444
	_______	_______
Carrying amount
At 31 December 2025	1,528	1,528
	_______	_______
At 31 December 2024	2,038	2,038
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	-	713
Other debtors	15	-
	_______	_______
	15	713
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	-	27
Other creditors	23,285	15,285
	_______	_______
	23,285	15,312
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	M A Silverman	( 1,285)	-	( 1,285)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	M A Silverman	( 1,500)	215	( 1,285)
		_______	_______	_______