REGISTERED NUMBER: 08043075 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SHIELD FACILITIES MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Richman

SECRETARY:

S R Richman

REGISTERED OFFICE:

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

REGISTERED NUMBER:

08043075 (England and Wales)

ACCOUNTANTS:

Melinek Fine LLP

Chartered Accountants

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

FIXED ASSETS

Tangible assets

4

35,921

19,795

CURRENT ASSETS

Debtors

5

343,318

316,046

Cash at bank

222,821

188,236

566,139

504,282

CREDITORS

Amounts falling due within one year

6

171,441

143,826

NET CURRENT ASSETS

394,698

360,456

TOTAL ASSETS LESS CURRENT LIABILITIES

430,619

380,251

CREDITORS

Amounts falling due after more than one year

7

2,577

13,019

NET ASSETS

428,042

367,232

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

427,942

367,132

SHAREHOLDERS' FUNDS

428,042

367,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:

G Richman - Director

1.	STATUTORY INFORMATION

Shield Facilities Management Limited 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.

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 & Machinery - 25% on reducing balance

Fixtures & fittings - 25% on reducing balance

Motor Vehicles - 25% on reducing balance

Computer equipment - 33% on 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 unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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 54 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

2,099

6,070

22,833

8,800

39,802

Additions

354

-

27,374

577

28,305

At 30 April 2025

2,453

6,070

50,207

9,377

68,107

DEPRECIATION

At 1 May 2024

796

2,471

9,276

7,464

20,007

Charge for year

414

900

10,233

632

12,179

At 30 April 2025

1,210

3,371

19,509

8,096

32,186

NET BOOK VALUE

At 30 April 2025

1,243

2,699

30,698

1,281

35,921

At 30 April 2024

1,303

3,599

13,557

1,336

19,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

147,364

166,749

Other debtors

191,668

145,800

Prepayments

4,286

3,497

343,318

316,046

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,442

10,185

Tax

28,863

13,760

Social security and other taxes

31,927

29,166

Pension

4,403

3,653

VAT

75,293

63,204

Other creditors

(2

)

7,716

Directors' current accounts

17,815

14,242

Accruals and deferred income

2,700

1,900

171,441

143,826

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,577

10,442

Bank loans - 2-5 years

-

2,577

2,577

13,019

8.	RELATED PARTY DISCLOSURES

Included in other creditors is amount due to the director of £17,814 (2024: £14,242)