Company Registration No. 12388530 (England and Wales)
Shaw & Co Group Ltd
Unaudited accounts
for the year ended 31 March 2025
Shaw & Co Group Ltd
Unaudited accounts
Contents
Shaw & Co Group Ltd
Company Information
for the year ended 31 March 2025
Company Number
12388530 (England and Wales)
Registered Office
GENERATOR BUILDING
COUNTERSLIP
BRISTOL
BS1 6BX
ENGLAND
Shaw & Co Group Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
47,343
44,879
Tangible assets
23,518
14,169
Investments
265,169
265,169
Cash at bank and in hand
5,577
2,643
Creditors: amounts falling due within one year
(13,009)
(28,981)
Net current assets/(liabilities)
8,856
(23,200)
Total assets less current liabilities
344,886
301,017
Creditors: amounts falling due after more than one year
(68,141)
(33,818)
Net assets
276,745
267,199
Called up share capital
1,000
1,000
Revaluation reserve
264,267
264,267
Profit and loss account
11,478
1,932
Shareholders' funds
276,745
267,199
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
J Shaw
Director
Company Registration No. 12388530
Shaw & Co Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
Shaw & Co Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12388530. The registered office is GENERATOR BUILDING, COUNTERSLIP, BRISTOL, BS1 6BX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Shaw & Co Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Generator Building, Counterslip, Bristol, England, BS1 6BX.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council.
The functional currency of Shaw & Co Group Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
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.
Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.
Shaw & Co Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at rates calculated to write off the cost, less the estimated residual value of each asset on a straight-line basis over its expected useful life, as follows:
Computer software: 4 years straight line
Other intangible assets: 5 years straight line
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:
Computer equipment
3 years straight line
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such
cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Shaw & Co Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.
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Intangible fixed assets
Other
Charge for the year
39,486
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
1,045
39,843
40,888
Disposals
-
(5,492)
(5,492)
At 31 March 2025
1,045
54,665
55,710
At 1 April 2024
210
26,509
26,719
Charge for the year
261
10,398
10,659
On disposals
-
(5,186)
(5,186)
At 31 March 2025
471
31,721
32,192
At 31 March 2025
574
22,944
23,518
At 31 March 2024
835
13,334
14,169
Shaw & Co Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
6
Investments
Subsidiary undertakings
Valuation at 1 April 2024
265,169
Valuation at 31 March 2025
265,169
Amounts falling due within one year
Accrued income and prepayments
4,548
3,038
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
6,005
21,937
Taxes and social security
549
-
9
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
68,141
33,818
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
11
Transactions with related parties
At the end of the period, the directors owed the company £100 (2023: £100). These loans are interest free and have no fixed date for repayment.
A director has a debenture secured against the assets of the company for a loan to a group entity.
The company has taken advantage of the exemption available under FRS102 S1A.C.35 to not disclose transactions with other entities within a wholly owned group.
12
Average number of employees
During the year the average number of employees was 0 (2024: 0).