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REGISTERED NUMBER: 06601787 (England and Wales)

Financial Statements for the Year Ended 30 May 2025

for

Shrestha & Co Limited

Shrestha & Co Limited (Registered number: 06601787)

Contents of the Financial Statements

for the Year Ended 30 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Shrestha & Co Limited

Company Information

for the Year Ended 30 May 2025

| DIRECTOR: | R Shrestha

| REGISTERED OFFICE: | 15 Broom Field

| Lightwater

| Surrey

| GU18 5QN

| REGISTERED NUMBER: | 06601787 (England and Wales)

Shrestha & Co Limited (Registered number: 06601787)

Balance Sheet

30 May 2025

| 30.5.25 | 30.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 772 |  | 795 |  |

CURRENT ASSETS

Cash at bank | 21,243 |  | 26,818 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,282 |  | 4,565 |  |

NET CURRENT ASSETS | 19,961 |  | 22,253 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,733 |  | 23,048 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | 7 | 20,731 |  | 23,046 |  |

SHAREHOLDERS' FUNDS | 20,733 |  | 23,048 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2026 and were signed by:

R Shrestha - Director

Shrestha & Co Limited (Registered number: 06601787)

Notes to the Financial Statements

for the Year Ended 30 May 2025

1. | STATUTORY INFORMATION

| Shrestha & Co 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors

| Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 31 May 2024 | 14,304 |  |

| Additions | 556 |  |

| At 30 May 2025 | 14,860 |  |

| DEPRECIATION

| At 31 May 2024 | 13,509 |  |

| Charge for year | 579 |  |

| At 30 May 2025 | 14,088 |  |

| NET BOOK VALUE

| At 30 May 2025 | 772 |  |

| At 30 May 2024 | 795 |  |

Shrestha & Co Limited (Registered number: 06601787)

Notes to the Financial Statements - continued

for the Year Ended 30 May 2025

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

| 30.5.25 |  | 30.5.24

£ | £ |

| Other creditors | 1,282 |  | 4,565 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.5.25 |  | 30.5.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 31 May 2024 | 23,046 |  |

| Deficit for the year | (1,315 | ) |

| Dividends | (1,000 | ) |

| At 30 May 2025 | 20,731 |  |