IRIS Accounts Production v26.1.0.640 13102722 director 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13102722 2024-12-31 13102722 2025-12-31 13102722 2025-01-01 2025-12-31 13102722 2023-12-31 13102722 2024-01-01 2024-12-31 13102722 2024-12-31 13102722 ns15:EnglandWales 2025-01-01 2025-12-31 13102722 ns14:PoundSterling 2025-01-01 2025-12-31 13102722 ns10:Director1 2025-01-01 2025-12-31 13102722 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13102722 ns10:SmallEntities 2025-01-01 2025-12-31 13102722 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13102722 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13102722 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13102722 ns10:FullAccounts 2025-01-01 2025-12-31 13102722 1 2025-01-01 2025-12-31 13102722 ns10:RegisteredOffice 2025-01-01 2025-12-31 13102722 ns5:CurrentFinancialInstruments 2025-12-31 13102722 ns5:CurrentFinancialInstruments 2024-12-31 13102722 ns5:ShareCapital 2025-12-31 13102722 ns5:ShareCapital 2024-12-31 13102722 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 13102722 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13102722 ns5:NetGoodwill 2025-01-01 2025-12-31 13102722 ns5:PlantMachinery 2025-01-01 2025-12-31 13102722 ns5:NetGoodwill 2024-12-31 13102722 ns5:NetGoodwill 2025-12-31 13102722 ns5:NetGoodwill 2024-12-31 13102722 ns5:PlantMachinery 2024-12-31 13102722 ns5:PlantMachinery 2025-12-31 13102722 ns5:PlantMachinery 2024-12-31

REGISTERED NUMBER: 13102722 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Shammah & Nissi Arts Ltd

Shammah & Nissi Arts Ltd (Registered number: 13102722)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Shammah & Nissi Arts Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mrs F B Spencer- Humphrey

| REGISTERED OFFICE: | The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

| REGISTERED NUMBER: | 13102722 (England and Wales)

| ACCOUNTANTS: | Nordens

| The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

Shammah & Nissi Arts Ltd (Registered number: 13102722)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,000 |  |

Tangible assets | 5 | 94 |  | 111 |  |

94 |  | 2,111 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 5,000 |  |

Cash at bank | 19 |  | 233 |  |

5,019 |  | 5,233 |  |

CREDITORS

Amounts falling due within one year | 6 | 27,793 |  | 23,827 |  |

NET CURRENT LIABILITIES | (22,774 | ) | (18,594 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (22,680 | ) | (16,483 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (22,681 | ) | (16,484 | ) |

(22,680 | ) | (16,483 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 June 2026 and were signed by:

Mrs F B Spencer- Humphrey - Director

Shammah & Nissi Arts Ltd (Registered number: 13102722)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Shammah & Nissi Arts Ltd 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.

| Going concern

| The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Shammah & Nissi Arts Ltd (Registered number: 13102722)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10,000 |  |

| AMORTISATION

| At 1 January 2025 | 8,000 |  |

| Charge for year | 2,000 |  |

| At 31 December 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 2,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 213 |  |

| DEPRECIATION

| At 1 January 2025 | 102 |  |

| Charge for year | 17 |  |

| At 31 December 2025 | 119 |  |

| NET BOOK VALUE

| At 31 December 2025 | 94 |  |

| At 31 December 2024 | 111 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Taxation and social security | - |  | 426 |  |

| Other creditors | 27,793 |  | 23,401 |  |

27,793 |  | 23,827 |  |