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Registered Number: 14848583


 

 

 

SHAMAL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 05 May 2023

End date: 31 October 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SHAMAL LIMITED for the year ended 31 October 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SHAMAL LIMITED for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of SHAMAL LIMITED, as a body, in accordance with the terms of our engagement letter dated 05 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of SHAMAL LIMITED and state those matters that we have agreed to state to the Board of Directors of SHAMAL LIMITED as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SHAMAL LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SHAMAL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SHAMAL LIMITED . You consider that SHAMAL LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SHAMAL LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 October 2024.





....................................................

PHS Associates Acc & Co Ltd

223
St. Albans Road
Watford
WD24 5BH
02 May 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 20,000 
Tangible fixed assets 4 506 
20,506 
Current assets    
Stocks 17,000 
Debtors 14,971 
Cash at bank and in hand 162 
32,133 
Creditors: amount falling due within one year (66,774)
Net current assets (34,641)
 
Total assets less current liabilities (14,135)
Net assets (14,135)
 

Capital and reserves
   
Called up share capital 5 1 
Profit and loss account (14,136)
Shareholders' funds (14,135)
 


For the period ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 02 May 2025 and were signed by:


-------------------------------
Ratnayaka Mudiyanselage Chenaka Shamal Ratnayaka
Director
2
General Information
SHAMAL LIMITED is a private company, limited by shares, registered in , registration number 14848583, registration address 84 The Worthys, Bradley Stoke, Bristol, BS32 8DQ.

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.
Going concern basis
Since the net assets are minus as of the reporting date, the directors confirm that they are willing to invest more money into the company where necessary. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 16.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 05 May 2023  
Additions 20,000    20,000 
Disposals  
At 31 October 2024 20,000    20,000 
Amortisation
At 05 May 2023  
Charge for period  
On disposals  
At 31 October 2024  
Net book values
At 31 October 2024 20,000    20,000 
At 04 May 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 05 May 2023  
Additions 633    633 
Disposals  
At 31 October 2024 633    633 
Depreciation
At 05 May 2023  
Charge for period 127    127 
On disposals  
At 31 October 2024 127    127 
Net book values
Closing balance as at 31 October 2024 506    506 
Opening balance as at 05 May 2023  


5.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2024
£
1 Class A share of £1.00 each

3