REGISTERED NUMBER: 08344374 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Silva Legal Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S Silva

G S Silva

REGISTERED OFFICE:

St Mary's Court

Amersham

Buckinghamshire

HP7 0UT

REGISTERED NUMBER:

08344374 (England and Wales)

FIXED ASSETS

Tangible assets

4

101,396

129,230

CURRENT ASSETS

Debtors

5

1,189,627

1,698,002

Cash at bank

1,127,464

619,607

2,317,091

2,317,609

CREDITORS

Amounts falling due within one year

6

363,442

440,018

NET CURRENT ASSETS

1,953,649

1,877,591

TOTAL ASSETS LESS CURRENT LIABILITIES

2,055,045

2,006,821

CREDITORS

Amounts falling due after more than one year

7

(60,798

)

(77,888

)

PROVISIONS FOR LIABILITIES

8

(5,638

)

(10,418

)

NET ASSETS

1,988,609

1,918,515

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

10

1,988,409

1,918,315

SHAREHOLDERS' FUNDS

1,988,609

1,918,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

G S Silva - Director

1.	STATUTORY INFORMATION

Silva Legal Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

1% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates two defined contribution pension schemes. Contributions payable to the two pension schemes are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

42,815

8,652

105,559

20,869

177,895

Additions

-

800

-

1,863

2,663

At 31 January 2026

42,815

9,452

105,559

22,732

180,558

DEPRECIATION

At 1 February 2025

1,287

3,839

26,390

17,149

48,665

Charge for year

429

1,123

26,390

2,555

30,497

At 31 January 2026

1,716

4,962

52,780

19,704

79,162

NET BOOK VALUE

At 31 January 2026

41,099

4,490

52,779

3,028

101,396

At 31 January 2025

41,528

4,813

79,169

3,720

129,230

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

105,559

DEPRECIATION

At 1 February 2025

26,390

Charge for year

26,390

At 31 January 2026

52,780

NET BOOK VALUE

At 31 January 2026

52,779

At 31 January 2025

79,169

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,189,627

1,698,002

Included in trade debtors is an amount of £923,180 (2025 - £1,420,772) which is receivable after more than one year.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

6,060

18,182

Finance leases

11,030

11,030

Trade creditors

16,208

5,027

Taxation and social security

321,650

397,456

Other creditors

8,494

8,323

363,442

440,018

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

6,060

Finance leases

60,798

71,828

60,798

77,888

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

5,638

10,418

Deferred

tax

£

Balance at 1 February 2025

10,418

Credit to Income Statement during year

(4,780

)

Balance at 31 January 2026

5,638

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

200

Ordinary

£1

200

200

10.

RESERVES

Retained

earnings

£

At 1 February 2025

1,918,315

Profit for the year

243,094

Dividends

(173,000

)

At 31 January 2026

1,988,409

11.	RELATED PARTY DISCLOSURES

During the year the directors charged the company £23,500 (2025 - £23,000) for office rent and cleaning.