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REGISTERED NUMBER: 05661926 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

SHANDON INVESTMENTS LIMITED

SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Contents of the Financial Statements
for the year ended 31 October 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


SHANDON INVESTMENTS LIMITED

Company Information
for the year ended 31 October 2024







Directors: Mr A Truter
Mrs M Korbasova
Mrs B Rey





Registered office: Bellevue House
Althorp Road
London
SW17 7ED





Registered number: 05661926 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Statement of Financial Position
31 October 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 645 93
Investments 5 2 2
647 95

Current assets
Debtors 6 1,375,911 1,237,514
Cash at bank and in hand 191,539 135,685
1,567,450 1,373,199
Creditors
Amounts falling due within one year 7 1,531,814 1,467,396
Net current assets/(liabilities) 35,636 (94,197 )
Total assets less current liabilities 36,283 (94,102 )

Capital and reserves
Called up share capital 8 1 1
Retained earnings 36,282 (94,103 )
Shareholders' funds 36,283 (94,102 )

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





Mr A Truter - Director


SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Notes to the Financial Statements
for the year ended 31 October 2024


1. Statutory information

Shandon Investments 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Office equipment - 20% straight line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


2. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme 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 7 (2023 - 4 ) .

4. Tangible fixed assets
Office
equipment
£
Cost
At 1 November 2023 6,031
Additions 749
Disposals (2,628 )
At 31 October 2024 4,152
Depreciation
At 1 November 2023 5,938
Charge for year 197
Eliminated on disposal (2,628 )
At 31 October 2024 3,507
Net book value
At 31 October 2024 645
At 31 October 2023 93

5. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 November 2023
and 31 October 2024 2
Net book value
At 31 October 2024 2
At 31 October 2023 2

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 649,828 464,231
Other debtors 726,083 773,283
1,375,911 1,237,514

SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 70,558 86,861
Amounts owed to group undertakings 496,316 512,910
Taxation and social security 20,412 51,055
Other creditors 944,528 816,570
1,531,814 1,467,396

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary 1p 1p 1 1

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£ £
Mrs B Rey
Balance outstanding at start of year 130 (2,404 )
Amounts advanced - 2,534
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 130 130

Mr A Truter
Balance outstanding at start of year 497,604 485,467
Amounts advanced 415,906 12,137
Amounts repaid (419,278 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 494,232 497,604

Mrs M Korbasova
Balance outstanding at start of year 772 158
Amounts advanced 9,421 15,336
Amounts repaid (1,250 ) (14,722 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,943 772

Mrs A Truter
Balance outstanding at start of year (10,653 ) -
Amounts advanced 419,278 -
Amounts repaid (408,625 ) (10,653 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (10,653 )

SHANDON INVESTMENTS LIMITED (REGISTERED NUMBER: 05661926)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


9. Directors' advances, credits and guarantees - continued

Amounts advanced to the director are charged at an interest rate of 2.5% and are repayable upon demand.