SHEBA CONCEPTS LIMITED

Company Registration Number:
02785768 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

SHEBA CONCEPTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

SHEBA CONCEPTS LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 607,638 605,873
Investments: 4 100 0
Total fixed assets: 607,738 605,873
Current assets
Debtors:   48,815 2,746
Cash at bank and in hand: 3,090 5,408
Total current assets: 51,905 8,154
Creditors: amounts falling due within one year:   (33,394) (9,788)
Net current assets (liabilities): 18,511 (1,634)
Total assets less current liabilities: 626,249 604,239
Provision for liabilities: (3,351) (3,016)
Total net assets (liabilities): 622,898 601,223
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:5448,994448,994
Profit and loss account: 173,804 152,129
Shareholders funds: 622,898 601,223

The notes form part of these financial statements

SHEBA CONCEPTS LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 August 2025
and signed on behalf of the board by:

Name: Mrs S Burgoyne
Status: Director

The notes form part of these financial statements

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 621,080
Additions 2,497
At 31 July 2025 623,577
Depreciation
At 01 August 2024 15,207
Charge for year 732
At 31 July 2025 15,939
Net book value
At 31 July 2025 607,638
At 31 July 2024 605,873

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Fixed investments

Other investments consist of ordinary shares of £1 each in a wholly owned subsidiary undertaking, Butterfield Gems Limited, a non trading company incorporated in England. Additions £100

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Revaluation reserve

2025
£
Balance at 01 August 2024 448,994
Surplus or deficit after revaluation 0
Balance at 31 July 2025 448,994

SHEBA CONCEPTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

6. Related party transactions

Name of the related party: Butterfield Gems Limited
Relationship:
Wholly owned subsidiary
Description of the Transaction: Amount due from Butterfield Gems Limited
£
Balance at 01 August 2024 0
Balance at 31 July 2025 48,707
Name of the related party: Mrs S Burgoyne
Relationship:
Director and shareholder
Description of the Transaction: Amount due to Mrs S Burgoyne
£
Balance at 01 August 2024 866
Balance at 31 July 2025 22,691

Dividends were paid to Mrs S Burgoyne during the year of £nil (2024 - £20,000).