PETROSHELL ENERGY LTD

PETROSHELL ENERGY LTD
Contents Page
For the Period 29 July 2024 to 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

PETROSHELL ENERGY LTD Accountants' Report For the Period 29 July 2024 to 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of PETROSHELL ENERGY LTD for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PETROSHELL ENERGY LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of PETROSHELL ENERGY LTD, as a body, in accordance with the terms of our engagement letter dated 29 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of PETROSHELL ENERGY LTD and state those matters that we have agreed to state to the Board of Directors of PETROSHELL ENERGY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PETROSHELL ENERGY LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PETROSHELL ENERGY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PETROSHELL ENERGY LTD. You consider that PETROSHELL ENERGY LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PETROSHELL ENERGY 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 accounts 31 July 2025. .................................................... SAW Accounting and tax advisory Limited Suite SS Avon House 435 Stratford Road Shirley, Solihull B90 4AA 29 April 2026 1

PETROSHELL ENERGY LTD
Accountants' Report
For the Period 29 July 2024 to 31 July 2025

Report to the directors on the preparation of the unaudited statutory accounts of PETROSHELL ENERGY LTD for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PETROSHELL ENERGY LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PETROSHELL ENERGY LTD, as a body, in accordance with the terms of our engagement letter dated 29 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of PETROSHELL ENERGY LTD and state those matters that we have agreed to state to the Board of Directors of PETROSHELL ENERGY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PETROSHELL ENERGY LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PETROSHELL ENERGY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PETROSHELL ENERGY LTD. You consider that PETROSHELL ENERGY LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PETROSHELL ENERGY 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 accounts
31 July 2025.

....................................................
SAW Accounting and tax advisory Limited
Suite SS Avon House 435 Stratford Road
Shirley, Solihull
B90 4AA
29 April 2026

1

PETROSHELL ENERGY LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	2,625
		2,625
Current assets
Cash at bank and in hand		7,869
Creditors: amount falling due within one year		(8,115)
Net current assets		(246)

Total assets less current liabilities		2,379
Net assets		2,379

Capital and reserves
Profit and loss account		2,379
Shareholders' funds		2,379

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:

-------------------------------
Mazen Lewaaeldin Aly Hegazy NADA
Director

2

PETROSHELL ENERGY LTD
Notes to the Abridged Financial Statements
For the Period 29 July 2024 to 31 July 2025

General Information

PETROSHELL ENERGY LTD is a private company, limited by shares, registered in , registration number 15863034, registration address 3rd Floor, 86-90 Paul Street, London, England, United Kingdom,, BsonNull, EC2A 4NE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the period was 2.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 29 July 2024	-	-
Additions	3,500	3,500
Disposals	-	-
At 31 July 2025	3,500	3,500
Depreciation
At 29 July 2024	-	-
Charge for period	875	875
On disposals	-	-
At 31 July 2025	875	875
Net book values
Closing balance as at 31 July 2025	2,625	2,625
Opening balance as at 29 July 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £
1 Class A share of £1.00 each	1
	1

3

Registered Number: 15863034

PETROSHELL ENERGY LTD

Abridged Accounts

Period of accounts Start date: 29 July 2024 End date: 31 July 2025