Registrar

Registration number: 14361348

Shakery Group Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Shakery Group Ltd

Company Information

Directors

G L Baro

Registered office

3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers

Barclays Bank PLC 40-41 High Street Chelmsford Essex CM1 1BE

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Shakery Group Ltd

(Registration number: 14361348)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	41,418	23,659
Current assets
Stocks	5	132	3,838
Debtors	6	325,837	104,106
Cash at bank and in hand		437,835	300,515
		763,804	408,459
Creditors: Amounts falling due within one year	7	(430,268)	(163,373)
Net current assets		333,536	245,086
Total assets less current liabilities		374,954	268,745
Creditors: Amounts falling due after more than one year	7	(4,336)	(7,333)
Provisions for liabilities		(10,355)	(5,915)
Net assets		360,263	255,497
Capital and reserves
Called up share capital	8	1	1
Retained earnings		360,262	255,496
Shareholders' funds		360,263	255,497

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 May 2026
 

G L Baro
Director

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

These financial statements were authorised for issue by the director on 13 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Summary of disclosure exemptions

The company has taken exemption from disclosing transactions with related parties of wholly owned groups under FRS 102 Section 33.1a.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of office fit out and renovation services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance method
Plant and machinery	20% Straight line method
Motor vehicles	25% Reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 3).

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	3,739	21,000	400	25,139
Additions	1,594	20,818	2,023	24,435
At 31 December 2025	5,333	41,818	2,423	49,574
Depreciation
At 1 January 2025	936	438	106	1,480
Charge for the year	954	5,574	148	6,676
At 31 December 2025	1,890	6,012	254	8,156
Carrying amount
At 31 December 2025	3,443	35,806	2,169	41,418
At 31 December 2024	2,803	20,562	294	23,659

5

Stocks

	2025 £	2024 £
Work in progress	132	3,838

6

Debtors

	2025 £	2024 £
Trade debtors	147,083	68,622
Amounts owed by group undertakings	636	-
Other debtors	5,471	20,579
Prepayments and accrued income	172,647	14,905
	325,837	104,106

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	3,627	3,667
Trade creditors		143,346	46,128
Taxation and social security		115,149	53,867
Other creditors		13,788	10,134
Accruals and deferred income		154,358	49,577
		430,268	163,373

 

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £3,627 (2024 - £3,667).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	4,336	7,333

 

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £4,336 (2024 - £7,333).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	100	1	100	1

Shakery Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	3,627	3,667

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	4,336	7,333

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £48,565 (2024 - £750).