ACCOUNTS - Final Accounts preparation



	Silverstripe Investment Management Limited













	Unaudited financial statements
	for the year ended 31 December 2025 Registered number: 13685719


Silverstripe Investment Management Limited - Registered number:13685719

Balance sheet

as at 31 December 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	1,991,602		81,857
Cash at bank and in hand	6	876,611		807,827
		2,868,213		889,684
Creditors: amounts falling due within one year	7	(3,126,543)		(1,158,333)
Net current liabilities			(258,330)		(268,649)

Net liabilities			(258,330)		(268,649)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(258,331)	(268,650)
	(258,330)	(268,649)

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.

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 by:

N Aspinall

Director

Date: 17 September 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1


Silverstripe Investment Management Limited

Notes to the financial statements

for the year ended 31 December 2025

1.	General information

Silverstripe Investment Management Limited is a limited company limited by shares and incorporated in the United Kingdom. The address of the registered office and principal place of business is 6th Floor, 3 Valentine Place, London, SE1 8QH.

2.Significant 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 financial statements are presented in Pound Sterling (£), which is also the functional currency.

The following principal accounting policies have been applied consistently throughout the year.

2.2

Going concern

After reviewing the forecasts and projections the directors have reasonable expectations that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Administrative expenses

All expenses have been accounted for on an accruals basis

2.5

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

Page 2


Silverstripe Investment Management Limited

Notes to the financial statements

for the year ended 31 December 2025

2.Significant accounting policies (continued)

2.6

Taxation

Tax is recognised in the Statement of comprehensive income 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 balance sheet date in the countries where the Company operates and generates income.

2.7

Deferred taxation

Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rate and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements.

Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered. Deferred tax assets and liabilities are not discounted.

2.8

Foreign currency translation

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period-end, foreign currency monetary items are translated using the closing rate.

Foreign exchange gains and losses resulting from the settlement of transactions and from the transaction at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income.

All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'administrative expenses'.

2.9

Debtors

Short term debtors are measured at transaction price less any impairment.

2.10

Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand, demand deposits with financial institutions repayable without penalty on notice and other short term highly liquid investments with original maturity of 3 months or less and bank overdrafts.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3


Silverstripe Investment Management Limited

Notes to the financial statements

for the year ended 31 December 2025

2.Significant accounting policies (continued)

2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the companies accounting policies, which are described in note 2, the directors are required to make judgments, estimates and assumptions which affect the amounts reported for assets and liabilities as at the period-end date and amounts reported for revenues and expenses during the period. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. However, the nature of estimation means that actual outcomes could differ from those estimates.

There were no significant estimates or judgements made in the year.

Employees

The Company had no employees during the year (2024 - Nil).

Page 4


Silverstripe Investment Management Limited

Notes to the financial statements

for the year ended 31 December 2025

Debtors

					2025	2024
					£	£


Other debtors	1,985,302	72,523
Prepayments and accrued income	6,300	9,334
	1,991,602	81,857

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	876,611	807,827
	876,611	807,827

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	827
Other creditors	3,118,993	1,150,556
Accruals and deferred income	7,550	6,950
	3,126,543	1,158,333

8.	Ultimate parent company and controlling party

The immediate parent undertaking is Silverstripe Partners Limited.

Silverstripe Partners Limited registered office and its principal place of business is 6th Floor, 3 Valentine Place, London, SE1 8QH.

Page 5