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Registered number: 06741708
Shepherd Greenings Limited
Financial Statements
For The Year Ended 30 November 2024
King Loose & Co
5 South Parade
Summertown
Oxford
Oxfordshire
OX2 7JL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06741708
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 10,125 10,125
10,125 10,125
CURRENT ASSETS
Cash at bank and in hand 5,745 3,335
5,745 3,335
Creditors: Amounts Falling Due Within One Year 5 (3,438 ) (2,004 )
NET CURRENT ASSETS (LIABILITIES) 2,307 1,331
TOTAL ASSETS LESS CURRENT LIABILITIES 12,432 11,456
NET ASSETS 12,432 11,456
CAPITAL AND RESERVES
Called up share capital 6 9,500 9,500
Share premium account 625 625
Profit and Loss Account 2,307 1,331
SHAREHOLDERS' FUNDS 12,432 11,456
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr J E Shepherd
Director
19th August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Shepherd Greenings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06741708 . The registered office is St John's House 5 South Parade, Summertown, Oxford, Oxfordshire, OX2 7JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Dividend income
Dividend income receivable is recognised when the rights to receive the distributions have been established.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2023 10,125
As at 30 November 2024 10,125
Provision
As at 1 December 2023 -
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 10,125
As at 1 December 2023 10,125
The above investment reflects 100 ordinary shares of £1 each in Owen Greenings & Mumford (Holdings) Limited.
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals 2,047 813
Director's loan account 891 691
Amounts owed to associates 500 500
3,438 2,004
The director's loan account is currently unsecured, non interest bearing, and has no fixed date for repayment.
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
9,500 Ordinary Shares of £ 1.00 each 9,500 9,500
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Page 3
7. Post Balance Sheet Events
The company participated in a partition capital reduction demerger in respect of its shares in Owen Greenings & Mumford (Holdings) Limited (OGM Holdings) as follows:
On 24 February 2025 the company’s 100 ordinary A shares in OGM Holdings were subdivided into 100 £0.79 A1 shares, £0.12 ordinary A2 shares and £0.09 ordinary A3 shares.
On 25 February 2025, the company entered into a share for share exchange transaction.  The company exchanged its OGM Holdings shares for the same number and class of shares in OGM Moulding Limited (OGMM) as held previously.
Following the above, on 27 February 2025 the A3 share capital of OGMM was reduced.  In connection with this the company was issued the same number of ordinary A shares in Clearsky Group Holdings Limited as per the A3 share capital the company held previously.
On 28 February 2025 the A2 share capital of OGMM was reduced.  In connection with this the company was issued with the same number of ordinary A shares in OGM Group Holdings Limited as per the A2 share capital the company held previously.
8. Associated undertaking
The associated undertaking shown under creditors at a value of £500 is Greenings (Oxford) Limited.
Page 3