REGISTERED NUMBER: 05508881 (England and Wales)

Shepheard Epstein & Hunter

Trustees Limited

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

Mr C D Dokk-Olsen

Ms A A Lakshmanan

Registered office:

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Registered number:

05508881 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Investments

5

-

3,586,207

Current assets

Cash at bank

100,117

-

Net current assets

100,117

-

Total assets less current liabilities

100,117

3,586,207

Creditors

Amounts falling due after more than one year

6

100,117

3,586,207

Net liabilities

-

-

Reserves

-

-

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 surplus or deficit 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th December 2025 and were signed on its behalf by:

Ms A A Lakshmanan - Director

Mr C D Dokk-Olsen - Director

1.	Statutory information

Shepheard Epstein & Hunter Trustees Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1st April 2024

3,586,207

Disposals

(3,586,207

)

At 31st March 2025

-

Net book value

At 31st March 2025

-

At 31st March 2024

3,586,207

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Shepheard Epstein & Hunter Limited

Registered office: United Kingdom

Nature of business: Architects

%

Class of shares:

holding

Ordinary shares

87.00

2025

2024

£

£

Aggregate capital and reserves

4,560,249

4,737,961

Loss for the year

(177,712

)

(910,168

)

At 31st March 2025 the company held 346,666 (2024; 387,000) ordinary shares in the sponsoring company.

6.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

100,117

3,586,207

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other creditors

100,117

3,586,207

Other creditors repayable otherwise than by instalments in more than five years have no fixed repayment date and are interest free.

7.	Related party disclosures

Sponsoring employer

At 31st March 2025 an amount of £100,117 (2024; £3,586,207) was due to Shepheard Epstein & Hunter Limited.

8.	Limited by guarantee

Shepheard Epstein & Hunter Trustees Limited is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such an amount as may be required not exceeding £10 to the assets of the company in the event of the company being wound up while he or she was a member, or within one year after he or she ceases to be a member.