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Registered number: 11582665
Shard Enterprises Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Shard Enterprises Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Shard Enterprises Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11582665

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 323 |  | 565
|  |  | 323 |  | 565
CURRENT ASSETS
Debtors | 5 | 532 |  | 384 |
Cash at bank and in hand |  | 49,730 |  | 67,175 |
|  | 50,262 |  | 67,559 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,877 ) |  | (45,716 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,385 |  | 21,843
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,708 |  | 22,408
NET ASSETS |  |  | 14,708 |  | 22,408
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 14,508 |  | 22,208
SHAREHOLDERS' FUNDS |  |  | 14,708 |  | 22,408

Page 1
Page 2
Shard Enterprises Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ross McEwen Director
08/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Shard Enterprises Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Shard Enterprises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11582665 . The registered office is C/O FMA Online Ltd, Building 3 Chiswick Business Park, 566 Chiswick High Road, Chiswick, W4 5YA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Shard Enterprises Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 649 | 316 | 965
As at 31 March 2026 | 649 | 316 | 965
Depreciation
As at 1 April 2025 | 243 | 157 | 400
Provided during the period | 162 | 80 | 242
As at 31 March 2026 | 405 | 237 | 642
Net Book Value
As at 31 March 2026 | 244 | 79 | 323
As at 1 April 2025 | 406 | 159 | 565

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 200 |  | 200
VAT | 332 |  | 184
| 532 |  | 384

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 35,877 |  | 45,716

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4