Company registration number 02830959 (England and Wales)
K SHAW (CRAMLINGTON) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
K SHAW (CRAMLINGTON) LIMITED
COMPANY INFORMATION
Directors
S E Elias
E C Elias
Company number
02830959
Registered office
2nd Floor
1 Ashley Road
Altrincham
WA14 2DT
Accountants
Lopian Gross Barnett & Co
1st Floor, Cloister House
Riverside
New Bailey Street
Manchester
M3 5FS
Bankers
National Westminster Bank Plc
Natwest Bank Plc
Spinningfields Square
182 Deansgate
Manchester
M3 3LY
K SHAW (CRAMLINGTON) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
K SHAW (CRAMLINGTON) LIMITED
BALANCE SHEET
AS AT 5 APRIL 2025
05 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
4,927,374
4,701,017
Current assets
Debtors
5
106,633
107,894
Cash at bank and in hand
421
2,461
107,054
110,355
Creditors: amounts falling due within one year
6
(80,312)
(40,067)
Net current assets
26,742
70,288
Total assets less current liabilities
4,954,116
4,771,305
Provisions for liabilities
(478,738)
(478,738)
Net assets
4,475,378
4,292,567
Capital and reserves
Called up share capital
2
2
Profit and loss reserves - undistributable
2,169,932
2,169,932
Profit and loss reserves - distributable
2,305,444
2,122,633
Total equity
4,475,378
4,292,567

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 March 2026 and are signed on its behalf by:
S E Elias
Director
Company registration number 02830959 (England and Wales)
K SHAW (CRAMLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 2 -
1
Accounting policies
Company information

K Shaw (Cramlington) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, 1 Ashley Road, Altrincham, WA14 2DT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover represents income from a share in a property partnership.

Revenue is recognised on a n annual basis from the partnership's coterminous year end accounts.

1.3
Investments

Investments in property partnerships are recognised initially at transaction price excluding transaction costs and are subsequently accounted for at fair value with changes in fair value recognised in profit or loss for the year.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

K SHAW (CRAMLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
K SHAW (CRAMLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 4 -
4
Investment
2025
2024
£
£
Investment in property partnership
4,927,374
4,701,017
Investment in property partnership
Investments
£
Valuation
At 6 April 2024
4,701,017
Share of profits for the year
258,937
Drawings
(32,580)
At 5 April 2025
4,927,374
Carrying amount
At 5 April 2025
4,927,374
At 5 April 2024
4,701,017
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
106,633
107,894
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
55,774
32,671
Other creditors
24,538
7,396
80,312
40,067
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