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Company Registration No. 11506949 (England and Wales)
R & A Shortland Exclusive Ltd Unaudited accounts for the year ended 31 August 2025
R & A Shortland Exclusive Ltd Unaudited accounts Contents
Page
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R & A Shortland Exclusive Ltd Company Information for the year ended 31 August 2025
Director
Thomas Tester
Company Number
11506949 (England and Wales)
Registered Office
22 Howard Road Meldreth Royston Herts SG8 6LU
Accountants
Morgan Barrett Ltd 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of R & A Shortland Exclusive Ltd for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R & A Shortland Exclusive Ltd for the year ended 31 August 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of R & A Shortland Exclusive Ltd, as a body, in accordance with the terms of our engagement letter dated 10 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of R & A Shortland Exclusive Ltd and state those matters that we have agreed to state to the Board of Directors of R & A Shortland Exclusive Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & A Shortland Exclusive Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that R & A Shortland Exclusive Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R & A Shortland Exclusive Ltd. You consider that R & A Shortland Exclusive Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of R & A Shortland Exclusive Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Morgan Barrett Ltd Chartered Certified Accountants 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF 27 May 2026
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R & A Shortland Exclusive Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
27,000 
27,000 
Tangible assets
6,028 
7,351 
33,028 
34,351 
Current assets
Inventories
- 
5,000 
Debtors
310 
100 
Cash at bank and in hand
868 
1,461 
1,178 
6,561 
Creditors: amounts falling due within one year
(5,158)
(8,398)
Net current liabilities
(3,980)
(1,837)
Net assets
29,048 
32,514 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
29,047 
32,513 
Shareholders' funds
29,048 
32,514 
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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2026 and were signed on its behalf by
Thomas Tester Director Company Registration No. 11506949
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R & A Shortland Exclusive Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
R & A Shortland Exclusive Ltd is a private company, limited by shares, registered in England and Wales, registration number 11506949. The registered office is 22 Howard Road, Meldreth, Royston, Herts, SG8 6LU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
30,000 
At 31 August 2025
30,000 
Amortisation
At 1 September 2024
3,000 
At 31 August 2025
3,000 
Net book value
At 31 August 2025
27,000 
At 31 August 2024
27,000 
Goodwill is assessed for impairment and amortised as necessary.
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R & A Shortland Exclusive Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
11,246 
At 31 August 2025
11,246 
Depreciation
At 1 September 2024
3,895 
Charge for the year
1,323 
At 31 August 2025
5,218 
Net book value
At 31 August 2025
6,028 
At 31 August 2024
7,351 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
310 
100 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
4,105 
7,089 
Other creditors
348 
565 
Loans from directors
9 
84 
Accruals
696 
660 
5,158 
8,398 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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