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REGISTERED NUMBER: 03313093 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Shapla Cash & Carry Ltd

Shapla Cash & Carry Ltd (Registered number: 03313093)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Shapla Cash & Carry Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: M A Ahad
M Azad





REGISTERED OFFICE: 115-117 Golden Hillock Road
Small Heath
Birmingham
West Midlands
B10 0DP





REGISTERED NUMBER: 03313093 (England and Wales)





ACCOUNTANTS: Abacus tax Consultants Ltd
Chartered Accountants
The Colmore Building
20 Colmore Circus
Birmingham
West Midlands
B4 6AT

Shapla Cash & Carry Ltd (Registered number: 03313093)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 13,415 16,807

CURRENT ASSETS
Stocks 393,269 341,414
Debtors 5 263,850 489,934
Cash at bank and in hand 10,849 12,244
667,968 843,592
CREDITORS
Amounts falling due within one year 6 523,620 719,468
NET CURRENT ASSETS 144,348 124,124
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,763

140,931

CREDITORS
Amounts falling due after more than
one year

7

7,462

17,749
NET ASSETS 150,301 123,182

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 149,301 122,182
SHAREHOLDERS' FUNDS 150,301 123,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Shapla Cash & Carry Ltd (Registered number: 03313093)

Balance Sheet - continued
31 August 2024


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 11 June 2025 and were signed on its behalf by:





M A Ahad - Director


Shapla Cash & Carry Ltd (Registered number: 03313093)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Shapla Cash & Carry Ltd 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.

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.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 26 ) .

Shapla Cash & Carry Ltd (Registered number: 03313093)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 27,010 232,613 259,623
DEPRECIATION
At 1 September 2023 27,010 215,806 242,816
Charge for year - 3,392 3,392
At 31 August 2024 27,010 219,198 246,208
NET BOOK VALUE
At 31 August 2024 - 13,415 13,415
At 31 August 2023 - 16,807 16,807

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 110,226 282,795
Other debtors 153,624 207,139
263,850 489,934

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 8,053 60,053
Trade creditors 209,776 249,733
Taxation and social security 16,344 9,381
Other creditors 289,447 400,301
523,620 719,468

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 7,462 17,749

8. ULTIMATE CONTROLLING PARTY

The company was under the joint control of Mr Mohammed Abdul Ahad and Mr Mohammed Azad throughout the current period.