Shanta Limited 31/08/2025 iXBRL

Company registration number: 04970722

Shanta Limited

Unaudited filleted financial statements

31 August 2025

Shanta Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Shanta Limited

Directors and other information


	Directors	R G Patel
		G D Patel


	Secretary	A G Patel


	Company number	04970722


	Registered office	298 Lewisham High Street
		Lewishham
		London
		SE13 6JZ


	Accountants	Accounts Tax Solutions Limited
		3,Grove Street
		Wilmslow
		Cheshire
		SK9 1DU

Shanta Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Shanta Limited

Year ended 31 August 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 August 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Accounts Tax Solutions Limited

3,Grove Street

Wilmslow

Cheshire

SK9 1DU

29 May 2026

Shanta Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,553,707		1,553,965
Investments	6	1,217,874		1,217,874
		_______		_______
			2,771,581		2,771,839

Current assets
Cash at bank and in hand		267,157		125,023
		_______		_______
		267,157		125,023
Creditors: amounts falling due
within one year	7	( 677,514)		( 572,904)
		_______		_______
Net current liabilities			( 410,357)		( 447,881)
			_______		_______
Total assets less current liabilities			2,361,224		2,323,958


Provisions for liabilities			( 30,000)		( 30,000)

			_______		_______
Net assets			2,331,224		2,293,958
			_______		_______

Capital and reserves
Called up share capital			100		100
Revaluation reserve			593,276		593,276
Profit and loss account			1,737,848		1,700,582
			_______		_______
Shareholders funds			2,331,224		2,293,958
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

R G Patel

Director

Company registration number: 04970722

Shanta Limited

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 September 2023	100	593,276	2,513,609	3,106,985

Profit/(loss) for the year			( 813,027)	( 813,027)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 813,027)	( 813,027)

	_______	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	593,276	1,700,582	2,293,958

Profit/(loss) for the year			37,266	37,266
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	37,266	37,266

	_______	_______	_______	_______
At 31 August 2025	100	593,276	1,737,848	2,331,224
	_______	_______	_______	_______

Shanta Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 298 Lewisham High Street, Lewishham, London, SE13 6JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 September 2024 and 31 August 2025	1,552,935	21,378	1,574,313
	_______	_______	_______
Depreciation
At 1 September 2024	-	20,348	20,348
Charge for the year	-	258	258
	_______	_______	_______
At 31 August 2025	-	20,606	20,606
	_______	_______	_______
Carrying amount
At 31 August 2025	1,552,935	772	1,553,707
	_______	_______	_______
At 31 August 2024	1,552,935	1,030	1,553,965
	_______	_______	_______

Freehold property was valued on an open market basis on 31 August 2007 by the Director.

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	1,217,874	1,217,874
	_______	_______
Impairment
At 1 September 2024 and 31 August 2025	-	-
	_______	_______
Carrying amount
At 31 August 2025	1,217,874	1,217,874
	_______	_______
At 31 August 2024	1,217,874	1,217,874
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	163,044	112,935
Corporation tax	9,638	-
Social security and other taxes	500	167
Other creditors	504,332	459,802
	_______	_______
	677,514	572,904
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	R G Patel	( 48,458)	( 14,376)	( 62,834)
	G D Patel	( 179,458)	( 14,377)	( 193,835)
		_______	_______	_______
		( 227,916)	( 28,753)	( 256,669)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	R G Patel	( 179,458)	131,000	( 48,458)
	G D Patel	( 179,458)	-	( 179,458)
		_______	_______	_______
		( 358,916)	131,000	( 227,916)
		_______	_______	_______

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Blendcross Limited	( 50,109)	-	( 163,044)	( 112,935)
Sheel Pharmacy Limited	-	-	-	-
	_______	_______	_______	_______

1) Sheel Pharmacy Limited is an associated company under common control of the directors/shareholders of the company.2) Other creditors include:- A loan of £239,363 (2024 - £224,986) from the Director.The loan is interest-free.

10. Controlling party

The company's ultimate parent undertaking at the balance sheet date was SGP & GLP Enterprise Ltd, a company incorporated in England.

11. Called up share capital Issued and called up.

Ordinary A Shares of £1.00 each - 5 Share Ordinary B Shares of £1.00 each - 5 Share Ordinary C Shares of £1.00 each - 90 Share