Halli & Shah Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13169910

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	227		395
Debtors	5	393		348
Cash at bank and in hand		3,756		3,370

		4,376		4,113
Creditors: Amounts Falling Due Within One Year	6	(6,210 )		(6,622 )

NET CURRENT ASSETS (LIABILITIES)			(1,834 )		(2,509 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,834 )		(2,509 )

NET LIABILITIES			(1,834 )		(2,509 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(1,836 )		(2,511 )

SHAREHOLDERS' FUNDS			(1,834)		(2,509)

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Anjali Shah Director	Ramani Thangarasah-Halliwell Director
20/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Halli & Shah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13169910 . The registered office is Merrick, Mount Park Road, Harrow, HA1 3JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

2.4. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.5. Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Stocks

	2025	2024
	£	£
Stock	227	395

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Halli & Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	393	348

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	6,210	6,622

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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