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Registered Number: SC094982
England and Wales

 

 

 

SHARDEL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 30 May 2024
Directors Delia Lynn Berkley
Shirley Maureen Berkley
Alexander Jay Berkley
Registered Number SC094982
Registered Office 90 Mitchell Street
Glasgow
G1 3NQ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 9,210,609    9,210,609 
9,210,609    9,210,609 
Current assets      
Debtors 4 5,335,452    5,417,680 
Cash at bank and in hand 6,255,591    5,815,783 
11,591,043    11,233,463 
Creditors: amount falling due within one year 5 (1,887,211)   (2,459,410)
Net current assets 9,703,832    8,774,053 
 
Total assets less current liabilities 18,914,441    17,984,662 
Net assets 18,914,441    17,984,662 
 

Capital and reserves
     
Called up share capital 61    61 
Profit and loss account 18,914,380    17,984,601 
Shareholders' funds 18,914,441    17,984,662 
 


For the year ended 30 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 February 2025 and were signed on its behalf by:


-------------------------------
Delia Lynn Berkley
Director
2
General Information
Shardel Limited is a private company, limited by shares, registered in England and Wales, registration number SC094982, registration address 90 Mitchell Street, Glasgow, G1 3NQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 June 2023 9,210,609    9,210,609 
Additions  
Disposals  
At 30 May 2024 9,210,609    9,210,609 
Depreciation
At 01 June 2023  
Charge for year  
On disposals  
At 30 May 2024  
Net book values
Closing balance as at 30 May 2024 9,210,609    9,210,609 
Opening balance as at 01 June 2023 9,210,609    9,210,609 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 53,615    104,435 
Amounts owed by Connected Companies 4,724,835    4,803,529 
Other Debtors 557,002    509,716 
5,335,452    5,417,680 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Amounts due to Connected Company 599,847    718,322 
Corporation Tax 137,405    276,314 
Other Creditors 1,149,959    1,464,774 
1,887,211    2,459,410 

3