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REGISTERED NUMBER: 15905437 (England and Wales)

Unaudited Financial Statements

for the Period 19 August 2024 to 31 August 2025

for

EMSHELLARD LIMITED

EMSHELLARD LIMITED (REGISTERED NUMBER: 15905437)

Contents of the Financial Statements

for the Period 19 August 2024 to 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EMSHELLARD LIMITED

Company Information

for the Period 19 August 2024 to 31 August 2025

| DIRECTOR: | E R S Shellard

| REGISTERED OFFICE: | Lonicera

| Soames Lane

| Ropley

| Alresford

| Hampshire

| SO24 0ER

| REGISTERED NUMBER: | 15905437 (England and Wales)

| ACCOUNTANTS: | BTMR Limited

| Century Buildings

| 14 St Mary's Parsonage

| Manchester

| M3 2DF

EMSHELLARD LIMITED (REGISTERED NUMBER: 15905437)

Balance Sheet

31 August 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 3,948 |  |

| Investment property | 5 | 645,651 |  |

649,599 |  |

| CURRENT ASSETS

| Debtors | 6 | 5,382 |  |  |

| Cash at bank | 1,443 |  |  |

6,825 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 276,798 |  |

| NET CURRENT LIABILITIES | (269,973 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 379,626 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | 388,524 |  |

| NET LIABILITIES | (8,898 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | (8,899 | ) |

(8,898 | ) |

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

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

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 director and authorised for issue on 15 May 2026 and were signed by:

E R S Shellard - Director

EMSHELLARD LIMITED (REGISTERED NUMBER: 15905437)

Notes to the Financial Statements

for the Period 19 August 2024 to 31 August 2025

1. | STATUTORY INFORMATION

| EMShellard Limited 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.

| Tangible fixed assets

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

| Plant and machinery etc | - | 15% on reducing balance

| Tangible fixed assets are initially recorded at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 4,645 |  |

| At 31 August 2025 | 4,645 |  |

| DEPRECIATION

| Charge for period | 697 |  |

| At 31 August 2025 | 697 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,948 |  |

EMSHELLARD LIMITED (REGISTERED NUMBER: 15905437)

Notes to the Financial Statements - continued

for the Period 19 August 2024 to 31 August 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 645,651 |  |

| At 31 August 2025 | 645,651 |  |

| NET BOOK VALUE

| At 31 August 2025 | 645,651 |  |

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

£ |

| Trade debtors | 1,832 |  |

| Other debtors | 3,550 |  |

5,382 |  |

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

£ |

| Other creditors | 276,798 |  |

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

£ |

| Bank loans | 388,524 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 388,524 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is E R S Shellard.