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REGISTERED NUMBER: 15180056 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Shhapal Ltd

| Shhapal Ltd (Registered number: 15180056) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 6 |

| Shhapal Ltd |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr Mayurkumar Nathubhai Paladiya

| Mr Mehulkumar Nathubhai Paladiya

| REGISTERED OFFICE: | 1984 Coventry Road

| Sheldon

| Birmingham

| England

| B26 3HJ

| REGISTERED NUMBER: | 15180056 (England and Wales)

| ACCOUNTANTS: | Sterling Accounting Services Limited

| Bridge House

| 9-13 Holbrook Lane

| Coventry

| CV6 4AD

| Shhapal Ltd (Registered number: 15180056) |

Statement of Financial Position

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 200,000 |  | - |  |

Property, plant and equipment | 5 | 43,995 |  | - |  |

243,995 |  | - |  |

CURRENT ASSETS

Inventories | 59,975 |  | - |  |

Debtors | 6 | 292 |  | - |  |

Cash at bank and in hand | 6,665 |  | 2 |  |

66,932 |  | 2 |  |

CREDITORS

Amounts falling due within one year | 7 | 47,850 |  | - |  |

NET CURRENT ASSETS | 19,082 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 263,077 |  | 2 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 238,646 |  | - |  |

NET ASSETS | 24,431 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 24,429 |  | - |  |

SHAREHOLDERS' FUNDS | 24,431 |  | 2 |  |

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

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

| Shhapal Ltd (Registered number: 15180056) |

Statement of Financial Position - continued

31 October 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 23 April 2026 and were signed on its behalf by:

Mr Mayurkumar Nathubhai Paladiya - Director

| Shhapal Ltd (Registered number: 15180056) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Shhapal 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.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - NIL ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 200,000 |  |

| At 31 October 2025 | 200,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 200,000 |  |

| Shhapal Ltd (Registered number: 15180056) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 51,758 |  |

| At 31 October 2025 | 51,758 |  |

| DEPRECIATION

| Charge for year | 7,763 |  |

| At 31 October 2025 | 7,763 |  |

| NET BOOK VALUE

| At 31 October 2025 | 43,995 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 292 |  | - |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 33,885 |  | - |  |

| Taxation and social security | 791 |  | - |  |

| Other creditors | 13,174 |  | - |  |

47,850 |  | - |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 238,646 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| Shhapal Ltd |

Report of the Accountants to the Directors of

Shhapal Ltd

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................