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REGISTERED NUMBER: 15783342 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 17 JUNE 2024 TO 30 NOVEMBER 2025

FOR

SHEBENIKU LTD

| SHEBENIKU LTD (REGISTERED NUMBER: 15783342) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 17 JUNE 2024 TO 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 6 |

| SHEBENIKU LTD |

COMPANY INFORMATION

FOR THE PERIOD 17 JUNE 2024 TO 30 NOVEMBER 2025

| DIRECTOR: | J Alliu

| REGISTERED OFFICE: | 60 Mount Pleasant

| Barnet

| London

| EN4 9HH

| REGISTERED NUMBER: | 15783342 (England and Wales)

| ACCOUNTANTS: | Chris Skarparis & Co Ltd

| Chartered Accountants

| 2nd Floor

| 10(b) Aldermans Hill

| Palmers Green

| London

| N13 4PJ

| SHEBENIKU LTD (REGISTERED NUMBER: 15783342) |

BALANCE SHEET

30 NOVEMBER 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 76,600 |  |

| Cash at bank | 673,500 |  |

750,100 |  |

| CREDITORS

| Amounts falling due within one year | 5 | 1,330 |  |

| NET CURRENT ASSETS | 748,770 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 748,770 |  |

| CREDITORS

| Amounts falling due after more than one year | 6 | 750,000 |  |

| NET LIABILITIES | (1,230 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 100 |  |

| Retained earnings | (1,330 | ) |

| SHAREHOLDERS' FUNDS | (1,230 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

| SHEBENIKU LTD (REGISTERED NUMBER: 15783342) |

BALANCE SHEET - continued

30 NOVEMBER 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 12 March 2026 and were signed by:

J Alliu - Director

| SHEBENIKU LTD (REGISTERED NUMBER: 15783342) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 17 JUNE 2024 TO 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Shebeniku Ltd 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.

| Taxation

| Taxation for the period 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 period 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.

| Going concern

| The directors have considered the working capital position of the company and future working capital requirements, including any impact from the ongoing conflict in Ukraine and the current level of inflation and high interest rates in the UK and are satisfied that the company will be able to meet its liabilities as they fall due for a period of not less than one year from date of approval of these financial statements.

| Revenue recognition

| Amounts due under contracts-not yet invoiced (work in progress) are valued at the recoverable standard value of time charged by all personnel engaged in the provision of engineering services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

| SHEBENIKU LTD (REGISTERED NUMBER: 15783342) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 17 JUNE 2024 TO 30 NOVEMBER 2025

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

£ |

| Other debtors - deposit for

| the property | 76,500 |  |

| Directors' current accounts | 100 |  |

76,600 |  |

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

£ |

| Trade creditors | 330 |  |

| Accrued expenses | 1,000 |  |

1,330 |  |

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

£ |

| Amounts owed to group undertakings | 750,000 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | ordinary | £1 | 100 |  |

8. | RELATED PARTY DISCLOSURES

| Included in Creditors due over than 1 year is an amount of £750,000 owed to Albjani Holdings Ltd, the holding company. This loan is interest free . The holding company has provided assurances that it will not demand repayment of the loan over the next 2 years

9. | POST BALANCE SHEET EVENTS

| Subsequent to the year end, on 11th December 2025, the company completed the purchase of a property located at 196 High Street, Barnet, EN5 5SZ for a total consideration of £750,000 plus VAT.

| As this transaction occurred after the reporting date of 30th November 2025, it has not been reflected in the financial statements for the year ended 30th November 2025. The directors consider this to be a non-adjusting event after the reporting period.

10. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent undertaking, is Albjani Holdings Ltd registered in England and Wales. The company's registration number is 15783342 and its registered office address is 60 Mount Pleasant Barnet, London, England, EN4 9HH. The ultimate controlling parties are Mr Jani Alliu and Bukuri Alliu.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SHEBENIKU LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shebeniku Ltd for the period ended 30 November 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Shebeniku Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shebeniku Ltd and state those matters that we have agreed to state to the director of Shebeniku Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shebeniku Ltd and its director for our work or for this report.

It is your duty to ensure that Shebeniku Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shebeniku Ltd. You consider that Shebeniku Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Shebeniku Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

12 March 2026