Company registration number 11059931 (England and Wales)
S H A Holdings Limited
Unaudited financial statements
For the year ended 31 March 2025
S H A Holdings Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
S H A Holdings Limited
Statement of financial position
As at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
159,499
154,529
Investments
4
2,623,063
2,623,063
2,782,562
2,777,592
Current assets
Debtors
5
151,003
127,230
Cash at bank and in hand
324,720
200,187
475,723
327,417
Creditors: amounts falling due within one year
6
(1,320,772)
(1,213,169)
Net current liabilities
(845,049)
(885,752)
Total assets less current liabilities
1,937,513
1,891,840
Creditors: amounts falling due after more than one year
7
(1,023,315)
(1,106,079)
Net assets
914,198
785,761
Capital and reserves
Called up share capital
102,206
102,206
Profit and loss reserves
811,992
683,555
Total equity
914,198
785,761
S H A Holdings Limited
Statement of financial position (continued)
As at 31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 November 2025 and are signed on its behalf by:
Mr B A Hussain
Director
Company registration number 11059931 (England and Wales)
S H A Holdings Limited
Notes to the financial statements
For the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

S H A Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 203 Edleston Road, Crewe, Cheshire, England, CW2 7HT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Investment property

Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

S H A Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
S H A Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 5 -
3
Investment property
2025
£
Fair value
At 1 April 2024
154,529
Additions
4,970
At 31 March 2025
159,499

Investment property comprises of land which has planning permission for residential properties. The fair value of the land has been arrived at on the basis of a valuation carried out at 31 March 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar land purchases.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,623,063
2,623,063
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
151,003
127,230
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
102,682
103,973
Amounts owed to group undertakings
1,218,090
1,070,168
Other creditors
-
0
39,028
1,320,772
1,213,169
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,023,315
1,106,079
S H A Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 6 -
8
Security

The bank loan is secured by fixed charge, negative pledge and floating charges covering all properties and undertaking of the company. There is a cross company guarantee in place to cover the bank loan.

9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Directors loan account
2.25
-
21,393
21,393
-
21,393
21,393
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