REGISTERED NUMBER: 15905437 (England and Wales)

Unaudited Financial Statements

for the Period 19 August 2024 to 31 August 2025

for

EMSHELLARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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.