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REGISTERED NUMBER: 04434420 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Shelley Consultancy Limited |

| Shelley Consultancy Limited (Registered number: 04434420) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Shelley Consultancy Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | C J Hill

| REGISTERED OFFICE: | 27 Aqueduct Road

| Shirley

| Solihull

| B90 1BT

| REGISTERED NUMBER: | 04434420 (England and Wales)

| ACCOUNTANTS: | James, Stanley & Co. Limited

| 1,733 Coventry Road

| South Yardley

| Birmingham

| West Midlands

| B26 1DT

| Shelley Consultancy Limited (Registered number: 04434420) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 885 |  | 2,209 |  |

Investments | 6 | 38,288 |  | 25,740 |  |

Investment property | 7 | 118,075 |  | 123,075 |  |

157,248 |  | 151,024 |  |

CURRENT ASSETS

Debtors | 8 | 5,905 |  | 9,297 |  |

Cash at bank and in hand | 27,548 |  | 10,432 |  |

33,453 |  | 19,729 |  |

CREDITORS

Amounts falling due within one year | 9 | 81,649 |  | 90,034 |  |

NET CURRENT LIABILITIES | (48,196 | ) | (70,305 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,052 |  | 80,719 |  |

PROVISIONS FOR LIABILITIES | 634 |  | 420 |  |

NET ASSETS | 108,418 |  | 80,299 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Fair value reserve | 1,986 |  | - |  |

Retained earnings | 106,431 |  | 80,298 |  |

SHAREHOLDERS' FUNDS | 108,418 |  | 80,299 |  |

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

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

| Shelley Consultancy Limited (Registered number: 04434420) |

Balance Sheet - continued

31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 February 2026 and were signed by:

C J Hill - Director

| Shelley Consultancy Limited (Registered number: 04434420) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Shelley Consultancy 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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. There have been no material departures from this standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| At 31 May 2025, the company had net current liabilities of £48,196, however the director is confident that the company will be able to operate within its agreed banking facilities in the forthcoming year.

| The director considers that in preparing the financial statements he has taken into account all information that could reasonably be expected to be available. On this basis, the director considers that it is appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result should the company be unable to continue trading.

| Turnover

| Turnover represents net invoiced fees for services provided and rents receivable, excluding value added tax.

| Rental income under operating leases is credited to profit and loss account in equal annual amounts over the periods of the leases.

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on cost

| Computer equipment | - | 25% on cost

| Investment property

| Investment properties are revalued annually and the aggregated surplus or deficit is transferred to revaluation reserve. No depreciation is provided in respect of investment properties; this constitutes a departure from the statutory rules requiring fixed assets to be depreciated over their economic useful lives and is necessary to enable the financial statements to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified. Deferred tax is provided on gains at the rate expected to apply when the property is sold.

| Shelley Consultancy Limited (Registered number: 04434420) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

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

| Investments

| Investments are classified as basic financial instruments and are measured at fair value through profit or loss.

| Fair value represents the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction. Quoted investments are valued using market bid prices. Unquoted investments are valued using directors' best estimate of fair value based on available information.

| Gains and losses arising from changes in fair value are recognised in the profit and loss account.

| Deferred tax is provided on any gains at the rate expected to apply when the assets are sold.

| Loans from directors

| As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4. | EMPLOYEES AND DIRECTORS

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

| Shelley Consultancy Limited (Registered number: 04434420) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 471 |  | 3,905 |  | 4,376 |  |

| Disposals | - |  | (1,017 | ) | (1,017 | ) |

| At 31 May 2025 | 471 |  | 2,888 |  | 3,359 |  |

| DEPRECIATION

| At 1 June 2024 | 116 |  | 2,051 |  | 2,167 |  |

| Charge for year | 47 |  | 566 |  | 613 |  |

| Eliminated on disposal | - |  | (306 | ) | (306 | ) |

| At 31 May 2025 | 163 |  | 2,311 |  | 2,474 |  |

| NET BOOK VALUE

| At 31 May 2025 | 308 |  | 577 |  | 885 |  |

| At 31 May 2024 | 355 |  | 1,854 |  | 2,209 |  |

6. | FIXED ASSET INVESTMENTS

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 June 2024 | 5,740 |  | 20,000 |  | 25,740 |  |

| Additions | - |  | 10,000 |  | 10,000 |  |

| Revaluations | 2,548 |  | - |  | 2,548 |  |

| At 31 May 2025 | 8,288 |  | 30,000 |  | 38,288 |  |

| NET BOOK VALUE

| At 31 May 2025 | 8,288 |  | 30,000 |  | 38,288 |  |

| At 31 May 2024 | 5,740 |  | 20,000 |  | 25,740 |  |

| The investments have been valued on 31 May 2025 by the company's directors at fair value. In arriving at the fair value of listed investments, the director has taken the stock market valuation at the balance sheet date and for unlisted investments the balance sheet value has been assessed by reference to the value of the underlying assets to which the investments relate. If the investments had not be revalued they would have been included at the historical cost of £35,836.

| Shelley Consultancy Limited (Registered number: 04434420) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 123,075 |  |

| Revaluation gains | (5,000 | ) |

| At 31 May 2025 | 118,075 |  |

| NET BOOK VALUE

| At 31 May 2025 | 118,075 |  |

| At 31 May 2024 | 123,075 |  |

| The investment properties have been valued on 31 May 2025 by the company's directors at fair value. If the investment properties had not be revalued they would have been included at the historical cost of £127,075.

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Other debtors | 5,540 |  | 6,530 |  |

| Prepayments and accrued income | 365 |  | 2,767 |  |

5,905 |  | 9,297 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 2,629 |  | 2,437 |  |

| Tax | 8,810 |  | 2,561 |  |

| Social security and other taxes | 9,436 |  | 6,654 |  |

| Other creditors | 864 |  | 359 |  |

| Directors' current accounts | 55,050 |  | 73,253 |  |

| Accruals and deferred income | 4,860 |  | 4,770 |  |

81,649 |  | 90,034 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

11. | CAPITAL COMMITMENTS

| 31.5.25 |  | 31.5.24

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

| Shelley Consultancy Limited (Registered number: 04434420) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

12. | RELATED PARTY DISCLOSURES

| Loan from key management personnel is unsecured and bears interest at 4% with no specific repayment terms and is presented within creditors due within one year.