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Registered number: 01760685 SHUBETTE GROUP OF COMPANIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
SHUBETTE GROUP OF COMPANIES LIMITED REGISTERED NUMBER: 01760685 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors | 6 | 4,769,482 |  | 5,115,005 |
Cash at bank and in hand | 7 | 466,896 |  | 270,241 |
|  | 5,236,378 |  | 5,385,246 |
Creditors: amounts falling due within one year | 8 | (11,207) |  | (141,621) |
Net current assets |  |  | 5,225,171 |  | 5,243,625
Total assets less current liabilities |  |  | 5,225,271 |  | 5,243,725
Net assets |  |  | 5,225,271 |  | 5,243,725
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,100,000 |  | 1,100,000
Profit and loss account |  |  | 4,125,271 |  | 4,143,725
|  |  | 5,225,271 |  | 5,243,725
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SHUBETTE GROUP OF COMPANIES LIMITED REGISTERED NUMBER: 01760685 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2026.
Mark James Offenbach
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Shubette Group of Companies Limited ('the Company') is a private company limited by shares and registered in England and Wales. The address of the Company's registered office and principal place of business is Unit 8 Falcon Park, Neasden Lane, Neasden, London, United Kingdom, NW10 1RZ. 2.Accounting policies
| 2.1 | Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all reporting periods presented, unless otherwise stated.
| 2.2 | Basis of preparation of financial statements
The financial statements of the Company have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, and the UK Companies Act 2006. The preparation of financial statements in conformity with Financial Reporting Standard 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company's accounting policies. Details of those estimates and/or judgments made in applying the Company's accounting policies towards the preparation of these financial statements that may be considered as yielding a significant risk of a material adjustment being made to the carrying amounts of assets and/or liabilities reported in the balance sheet during the next financial reporting period are disclosed in note 3 to the financial statements.
| 2.3 | Exemption from preparing consolidated financial statements
The Company is exempt from the requirement to prepare consolidated financial statements by virtue of section 383 of the Companies Act 2006 on the grounds that the Company and its subsidiary undertakings qualify as small both individually and on consolidation. The financial statements therefore present information about the Company as an individual undertaking and not about its group.
| 2.4 | Functional and presentational currency
Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency"). The functional currency of the Company and the currency in which the financial statements are presented (the "presentational currency") is 'Pounds Sterling' (£) rounded to the nearest single unit of currency. Page 3
SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Foreign currency translation
Foreign currencies are translated into the functional (and presentational) currency using the exchange rates prevailing at the date of the respective transaction or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at financial period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
| 2.6 | Going concern
In determining the appropriate basis of preparation of the financial statements, the directors are required to consider whether the Company can continue in operational existence for the foreseeable future. Given that the Company holds adequate cash reserves and is able to meet its working capital requirements without the financial assistance of a third party; the directors are of the opinion that: ∙there is a reasonable expectation that the Company shall have adequate financial resources available at its disposal to continue in operational existence; and ∙while there will always remain an inherent uncertainty, there is no observable evidence to suggest that this uncertainty would be consider as being material and in turn cast significant doubt about the ability of the Company to continue as a going concern. Consequently, the directors continue to adopt the going concern basis in preparing the Company's financial statements and have not recognised any adjustments in the financial statements that would be relevant should application of the going concern basis no longer be considered appropriate.
| 2.7 | Taxation
Taxation for the Company comprises of current (i.e. corporation) and deferred taxation with respect to operations undertaken solely in the UK and is recognised in profit or loss. Current taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date. The directors of the Company will periodically evaluate positions taken in tax returns with respect to situations in which tax regulation is subject to interpretation and in turn will establish a provision, where appropriate, on the basis of amounts expected to be payable. Deferred taxation is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date expected to apply when the related deferred tax asset/liability is realised/settled. Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised. Page 4
SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Fixed asset investments
Fixed asset investments comprise holdings in unlisted company shares of subsidiary undertakings. Such holdings are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at cost less provision for impairment at the balance sheet date.
| 2.9 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form. Financial assets and liabilities are recognised upon becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the underlying obligations are discharged, cancelled or expired. The measurement of specific financial assets, financial liabilities and equity held by the Company is as outlined in notes 2.10 to 2.13 of the financial statements.
| 2.10 | Debtors
Debtors re initially measured at transaction price (i.e. fair value) and subsequently held, at transaction price less provision for impairment.
| 2.11 | Cash and cash equivalents
Cash balances are reported as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours and subject to an insignificant risk of changes in value. Cash balances are held at floating interest rates linked to UK bank rates.
| 2.12 | Creditors
Creditors are initially measured and subsequently held at transaction price.
| 2.13 | Equity
Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issuing of said shares deducted from said share premium account. Page 5
SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. Although the expected outcome of said estimates and assumptions will, by definition, seldom equal the related actual results; estimates and judgments made are continually reevaluated and are based on historical experience as well as other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgments, estimates and assumptions that are considered as having a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period are addressed below: Impairment of debtors ∙When assessing the recoverable value, the directors consider a variety of factors including the ageing profile of the debt, historical and market experience with the debtor and the quality of communications to date.
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 October 2024 | 1,823,392
| At 30 September 2025 | 1,823,392
| Impairment |
| At 1 October 2024 | 1,823,292
| At 30 September 2025 | 1,823,292
| Net book value |
| At 30 September 2025 | 100
| At 30 September 2024 | 100
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SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year |  |
| Amounts owed by group undertakings | 4,769,482 | 5,107,179
| Other debtors | - | 7,826
|  | 4,769,482 | 5,115,005
| Amounts owed by group undertakings are non-interest bearing and repayable on demand with no fixed date of repayment. At the balance sheet date, the provision for impairment carried forward against debtors falling due within one year was £416,415 (2024: £416,415).
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 466,896 | 270,241
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 232 | 720
| Other creditors | 10,975 | 140,901
|  | 11,207 | 141,621
9. | Financial instruments
The Company held no financial instruments that would require specific disclosure under sections 11 or 12 of Financial Reporting Standard 102 and paragraph 36 of Schedule 1 to the Companies Act 2006. Page 7
SHUBETTE GROUP OF COMPANIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Related party transactions
| The Company has taken advantage of exemptions provided by Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions undertaken or balances carried forward as at the balance sheet date between the Company and its fellow wholly-owned group undertakings. At the balance sheet date, the Company owed the directors of the Company £498 (2024: £140,901). Amounts owed to the directors are unsecured, interest-free and repayable on demand with no fixed date of repayment. At the balance sheet date, the company owed £10,477 to (2024: £7,826 was owed to the company from) companies under common control. Amounts owed to companies under common control are unsecured (except as where registered as secured with UK Companies House), non-interest bearing and repayable on demand with no fixed date for repayment.
11. | Controlling party
The Company was under the control of its directors.
Page 8