Registration number: 13061426

Heba Shaikh Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Heba Shaikh Ltd

Company Information

Director

H Shaikh

Registered office

74-75 Shelton Street Covent Garden London WC2H 9JQ

Accountants

ENF Solutions Limited Chartered Certified Accountant 181A Middlewood Road Sheffield S6 4HD

Heba Shaikh Ltd

(Registration number: 13061426)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	464	1,661
Tangible assets	5	234	1,581
		698	3,242
Current assets
Stocks	6	21,858	21,858
Debtors	7	37	-
Cash at bank and in hand		81	601
		21,976	22,459
Creditors: Amounts falling due within one year	8	(219,232)	(210,859)
Net current liabilities		(197,256)	(188,400)
Total assets less current liabilities		(196,558)	(185,158)
Creditors: Amounts falling due after more than one year	8	(50,000)	(50,000)
Net liabilities		(246,558)	(235,158)
Capital and reserves
Called up share capital	9	100	100
Retained earnings		(246,658)	(235,258)
Shareholders' deficit		(246,558)	(235,158)

Heba Shaikh Ltd

(Registration number: 13061426)
Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 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 her 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 27 April 2026
 

......................................... H Shaikh Director

Heba Shaikh 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 and Wales.

The address of its registered office is:
74-75 Shelton Street
Covent Garden
London
WC2H 9JQ

These financial statements were authorised for issue by the director on 27 April 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, 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.

Heba Shaikh Ltd

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Website	25% straight line
Office Equipment	20% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Branding	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

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.

Heba Shaikh Ltd

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

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Heba Shaikh Ltd

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

4	Intangible assets

	Branding £	Total £
Cost or valuation
At 1 January 2025	7,045	7,045
At 31 December 2025	7,045	7,045
Amortisation
At 1 January 2025	5,384	5,384
Amortisation charge	1,197	1,197
At 31 December 2025	6,581	6,581
Carrying amount
At 31 December 2025	464	464
At 31 December 2024	1,661	1,661

5	Tangible assets

	Website £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	7,612	1,353	8,965
At 31 December 2025	7,612	1,353	8,965
Depreciation
At 1 January 2025	6,536	848	7,384
Charge for the year	1,076	271	1,347
At 31 December 2025	7,612	1,119	8,731
Carrying amount
At 31 December 2025	-	234	234
At 31 December 2024	1,076	505	1,581

Heba Shaikh Ltd

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

6

Stocks

	2025 £	2024 £
Other inventories	21,858	21,858

7

Debtors

	2025 £	2024 £
Other debtors	37	-
	37	-

Heba Shaikh Ltd

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

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	24
Accruals and deferred income	859	859
Other creditors	218,373	209,976
	219,232	210,859