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SHAVEKIT LTD

Registered Number
08720732
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

SHAVEKIT LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | HARROW, Bevan Thomas
| WALKER, Thomas Kenneth Reginald

Registered Address | Suite 460 266 Banbury Road
| Oxford
| OX2 7DL

Registered Number | 08720732 (England and Wales)

SHAVEKIT LTD
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 581 |  |  |  | 654
Tangible assets | 4 |  |  | 1,722 |  |  |  | 3,293
|  |  |  | 2,303 |  |  |  | 3,947
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 66,051 |  |  |  | 126,697 |  |
Debtors | 6 | 51,899 |  |  |  | 32,706 |  |
Cash at bank and on hand |  | 116,006 |  |  |  | 64,012 |  |
|  | 233,956 |  |  |  | 223,415 |  |
Creditors amounts falling due within one year | 7 | (216,994) |  |  |  | (216,598) |  |
Net current assets (liabilities) |  |  |  | 16,962 |  |  |  | 6,817
Total assets less current liabilities |  |  |  | 19,265 |  |  |  | 10,764
Creditors amounts falling due after one year | 8 |  |  | (9,167) |  |  |  | (19,167)
Net assets |  |  |  | 10,098 |  |  |  | (8,403)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2,068 |  |  |  | 2,068
Share premium |  |  |  | 1,754,838 |  |  |  | 1,754,838
Profit and loss account |  |  |  | (1,746,808) |  |  |  | (1,765,309)
Shareholders' funds |  |  |  | 10,098 |  |  |  | (8,403)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2026, and are signed on its behalf by:
HARROW, Bevan Thomas Director
WALKER, Thomas Kenneth Reginald Director Registered Company No. 08720732

SHAVEKIT LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 1,466 |  | 1,466
| At 31 December 25 | 1,466 |  | 1,466
| Amortisation and impairment
| At 01 January 25 | 812 |  | 812
| Charge for year | 73 |  | 73
| At 31 December 25 | 885 |  | 885
| Net book value
| At 31 December 25 | 581 |  | 581
| At 31 December 24 | 654 |  | 654

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 16,836 |  | 16,836
| At 31 December 25 | 16,836 |  | 16,836
| Depreciation and impairment
| At 01 January 25 | 13,543 |  | 13,543
| Charge for year | 1,571 |  | 1,571
| At 31 December 25 | 15,114 |  | 15,114
| Net book value
| At 31 December 25 | 1,722 |  | 1,722
| At 31 December 24 | 3,293 |  | 3,293

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 66,051 |  | 126,697
| Total | 66,051 |  | 126,697

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 6
| Amounts owed by associates and joint ventures / participating interests | 18,837 |  | 6,039
| Other debtors | 2,900 |  | 4,900
| Prepayments and accrued income | 30,162 |  | 21,761
| Total | 51,899 |  | 32,706

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 47,973 |  | 63,328
| Bank borrowings and overdrafts | 230 |  | 179
| Taxation and social security | 41,002 |  | 34,792
| Other creditors | 124,330 |  | 114,427
| Accrued liabilities and deferred income | 3,459 |  | 3,872
| Total | 216,994 |  | 216,598

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 9,167 |  | 19,167
| Total | 9,167 |  | 19,167