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COMPANY REGISTRATION NUMBER: 15802795

Shepherd Code II Limited

Filleted Unaudited Abridged Financial Statements

28 February 2025

Shepherd Code II Limited

Abridged Financial Statements

Period from 25 June 2024 to 28 February 2025

Contents | Page

Report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 1

Abridged statement of financial position | 2

Notes to the abridged financial statements | 4

Shepherd Code II Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Shepherd Code II Limited

Period from 25 June 2024 to 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Shepherd Code II Limited for the period ended 28 February 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants
2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU
3 November 2025

Shepherd Code II Limited

Abridged Statement of Financial Position

28 February 2025

| 28 Feb 25
Note | £

Current assets

Debtors | 56,805
Cash at bank and in hand | 550
| --------
| 57,355

Creditors: amounts falling due within one year | 246,392
| ---------
Net current liabilities | 189,037
| ---------
Total assets less current liabilities | ( 189,037)
| ---------
Net liabilities | ( 189,037)
| ---------

Capital and reserves

Called up share capital | 200
Profit and loss account | ( 189,237)
| ---------
Shareholders deficit | ( 189,037)
| ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the period ending 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Shepherd Code II Limited

Abridged Statement of Financial Position (continued)

28 February 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 31 October 2025 , and are signed on behalf of the board by:

Mr M Winter
Director

Company registration number: 15802795

Shepherd Code II Limited

Notes to the Abridged Financial Statements

Period from 25 June 2024 to 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Chesterfield Buildings, Westbourne Place, Bristol, BS8 1RU, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the going concern basis. This basis may not be appropriate because the company has net liabilities at 28th February 2025. The future of the company is dependent upon the continued support of the company's creditors. The accounts do not include any provisions for liabilities that may arise if the creditors' support is withdrawn.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 .
5. Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:

| 28 Feb 25
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Ms M Gergelova | – | ( 478) | ( 478)
| Mr M Winter | – | ( 161) | ( 161)
|  | ---- | ---- | ----
|  | – | ( 639) | ( 639)
|  | ---- | ---- | ----

These loans are interest free and repayable on demand.
6. Related party transactions
The directors, Mr M. Winter, and Ms M. Gergelova, are directors and shareholders of M and M Film Productions Ltd. As at 28 February 2025, Shepherd Code II Limited owed M and M Film Productions Ltd £ 173,920 . This loan is interest free and repayable on demand.