SHALOM DIGITAL LIMITED Filleted Accounts Cover
SHALOM DIGITAL LIMITED
Company No. 11691014
Information for Filing with The Registrar
30 November 2024
SHALOM DIGITAL LIMITED Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 November 2024.
Principal activities
The principal activity of the company during the year under review was Supplying Nursing Staff and related Services.
Director
The Director who served at any time during the year was as follows:
F.M. THOTTUMKAL
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
F.M. THOTTUMKAL
Director
30 August 2025
SHALOM DIGITAL LIMITED Balance Sheet Registrar
at
30 November 2024
Company No.
11691014
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
14,16917,580
14,16917,580
Current assets
Debtors
5
198,963263,208
Cash at bank and in hand
5051,897
199,013315,105
Creditors: Amount falling due within one year
6
(77,649)
(124,476)
Net current assets
121,364190,629
Total assets less current liabilities
135,533208,209
Creditors: Amounts falling due after more than one year
7
(81,390)
(107,430)
Net assets
54,143100,779
Capital and reserves
Called up share capital
100100
Profit and loss account
10
54,043100,679
Total equity
54,143100,779
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 August 2025 and signed on its behalf by:
F.M. THOTTUMKAL
Director
30 August 2025
SHALOM DIGITAL LIMITED Notes to the Accounts Registrar
for the year ended 30 November 2024
1
General information
SHALOM DIGITAL LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 11691014
Its registered office is:
Henleaze House Business Cent
Henleaze
Bristol
BS9 4PN
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
25% Reducing balance
Furniture, fittings and equipment
15% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
1650
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 December 2023
11,00013,08424,084
At 30 November 2024
11,00013,08424,084
Depreciation
At 1 December 2023
3,3133,1916,504
Charge for the year
1,9221,4893,411
At 30 November 2024
5,2354,6809,915
Net book values
At 30 November 2024
5,7658,40414,169
At 30 November 2023
7,687
9,893
17,580
5
Debtors
2024
2023
£
£
Trade debtors
57,304117,438
Loans to directors
15,45929,462
Other debtors
121,400111,508
Prepayments and accrued income
4,8004,800
198,963263,208
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
15,30834,856
Other loans
43,35367,788
Taxes and social security
17,338
16,145
Accruals and deferred income
1,6505,687
77,649124,476
7
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
81,39080,334
Amounts owed to group undertakings
-27,096
81,390107,430
8
Creditors: secured liabilities
2024
2023
£
£
The aggregate amount of secured liabilities included within creditors
-34,173
Bounce Back Loan
9
Share Capital
100 Ordinary Shares of £1 Each Fully Paid
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Guarantees and commitments
2024
2023
£
£
Total of guarantees and commitments
-20,069
Operating lease of Tesla Model S Hatchback 241kw
12
Dividends
2024
2023
£
£
Dividends for the period:
Dividends accrued at the period end
-
50,000
-
50,000
Dividends by type:
Equity dividends
-50,000
-
50,000
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