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REGISTERED NUMBER: 09191926 (England and Wales)

| S & K SHIRLEY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

S & K SHIRLEY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Dr K A D Gilmore

| Dr S Gilmore-Parvazi

| REGISTERED OFFICE: | 34 Shirley Avenue

| Shirley

| Southampton

| Hampshire

| SO15 5NG

| REGISTERED NUMBER: | 09191926 (England and Wales)

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

BALANCE SHEET

31 AUGUST 2025

2025 | 2024 |

as restated |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 122,293 |  | 156,172 |  |

CURRENT ASSETS

Stocks | 12,000 |  | 12,000 |  |

Debtors | 5 | 816,442 |  | 599,300 |  |

Cash at bank | 82,845 |  | 94,726 |  |

911,287 |  | 706,026 |  |

CREDITORS

Amounts falling due within one year | 6 | (290,825 | ) | (175,521 | ) |

NET CURRENT ASSETS | 620,462 |  | 530,505 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 742,755 |  | 686,677 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (21,667 | ) |

PROVISIONS FOR LIABILITIES | (27,191 | ) | (33,988 | ) |

NET ASSETS | 715,564 |  | 631,022 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 715,562 |  | 631,020 |  |

715,564 |  | 631,022 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

BALANCE SHEET - continued

31 AUGUST 2025

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 13 January 2026 and were signed on its behalf by:

Dr K A D Gilmore - Director

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| S & K Shirley 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

| The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| 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 £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Leasehold improvements | - | 3-10 years straight line

| Furniture, fittings and equipment | - | 20% Reducing balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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 13 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

Furniture, |

fittings |

Leasehold | and |

improvements | equipment | Totals |

| £ | £ | £

| COST

| At 1 September 2024

| and 31 August 2025 | 54,348 |  | 290,944 |  | 345,292 |  |

| DEPRECIATION

| At 1 September 2024 | 34,128 |  | 154,992 |  | 189,120 |  |

| Charge for year | 6,689 |  | 27,190 |  | 33,879 |  |

| At 31 August 2025 | 40,817 |  | 182,182 |  | 222,999 |  |

| NET BOOK VALUE

| At 31 August 2025 | 13,531 |  | 108,762 |  | 122,293 |  |

| At 31 August 2024 | 20,220 |  | 135,952 |  | 156,172 |  |

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

as restated |

| £ | £

| Trade debtors | 353 |  | 1,944 |  |

| Other debtors | 816,089 |  | 597,356 |  |

816,442 |  | 599,300 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

as restated |

| £ | £

| Bank loans and overdrafts | - |  | 26,000 |  |

| Trade creditors | 81,287 |  | 60,496 |  |

| Taxation and social security | 198,248 |  | 80,290 |  |

| Other creditors | 11,290 |  | 8,735 |  |

290,825 |  | 175,521 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

as restated |

| £ | £

| Bank loans | - |  | 21,667 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

as restated |

| £ | £

| Bank loans | - |  | 47,667 |  |

9. | OTHER FINANCIAL COMMITMENTS

| At the balance sheet date the company had future commitments under operating leases which totalled £2,668 (2024: £6,773).

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, advances totalling £279,425 (2024: £385,822) were made by the company to the directors'. Repayments of £273,980 (2024: £434,400) were made by the directors' in the year. The balance owed by the directors' to the company at the year-end was £340,618 (2024: £335,173). Interest has been charged at HMRC's official rate of interest and the advances are repayable on demand.

S & K SHIRLEY LIMITED (REGISTERED NUMBER: 09191926)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | RELATED PARTY DISCLOSURES

| At the year-end the company was owed £350,801 (2024: £226,602) by companies under common control. No interest has been charged on these loans.