REGISTERED NUMBER: 06628119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SHIRALKAR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs S Shiralkar

S Shiralkar

P Shiralkar

REGISTERED OFFICE:

23 Bilston Street

Sedgley

Dudley

West Midlands

DY3 1JA

REGISTERED NUMBER:

06628119 (England and Wales)

ACCOUNTANTS:

Bytheway & Co Accountants Ltd

23 Bilston Street

Sedgley

Dudley

West Midlands

DY3 1JA

FIXED ASSETS

Tangible assets

4

23,959

28,720

Investments

5

189,501

92,204

213,460

120,924

CURRENT ASSETS

Debtors

6

23,861

25,050

Cash at bank

43,744

127,979

67,605

153,029

CREDITORS

Amounts falling due within one year

7

6,914

6,432

NET CURRENT ASSETS

60,691

146,597

TOTAL ASSETS LESS CURRENT LIABILITIES

274,151

267,521

PROVISIONS FOR LIABILITIES

4,552

5,936

NET ASSETS

269,599

261,585

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

269,299

261,285

269,599

261,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Mrs S Shiralkar - Director

1.	STATUTORY INFORMATION

Shiralkar Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

55,792

Additions

3,784

Disposals

(989

)

At 31 March 2025

58,587

DEPRECIATION

At 1 April 2024

27,072

Charge for year

7,989

Eliminated on disposal

(433

)

At 31 March 2025

34,628

NET BOOK VALUE

At 31 March 2025

23,959

At 31 March 2024

28,720

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

92,204

Additions

100,000

Revaluations

(2,703

)

At 31 March 2025

189,501

NET BOOK VALUE

At 31 March 2025

189,501

At 31 March 2024

92,204

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2016

8,166

Valuation in 2017

10,988

Valuation in 2018

1,464

Valuation in 2019

6,059

Valuation in 2020

(7,689

)

Valuation in 2021

18,447

Valuation in 2022

5,422

Valuation in 2023

(1,869

)

Valuation in 2024

11,216

Valuation in 2025

(2,703

)

Cost

140,000

189,501

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

23,861

25,050

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Taxation and social security

4,788

3,462

Other creditors

2,126

2,970

6,914

6,432

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Bytheway & Co Accountants Ltd

23 Bilston Street

Sedgley

Dudley

West Midlands

DY3 1JA

8 December 2025