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Registration number: 15998217

SH Investors Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

SH Investors Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

SH Investors Limited

Company Information

Directors | Mr Shashi Bhardwaj Mrs Vandana Bhardwaj

Company secretary | Mrs Vandana Bhardwaj

Registered office | 94 Fulmer Drive Gerrards Cross Bucks SL9 7HE

Accountants | Gollings & Co Chartered Accountants Haddon Cottage Victoria Road Weybridge Surrey KT13 9QH

SH Investors Limited

(Registration number: 15998217)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 679,622 | 673,357
Current assets |  |  |
Debtors | 5 | - | 300
Cash at bank and in hand |  | 6,394 | 11,427
|  | 6,394 | 11,727
Total assets less current liabilities |  | 686,016 | 685,084
Creditors: Amounts falling due after more than one year | 6 | (699,056) | (684,984)
Net (liabilities)/assets |  | (13,040) | 100
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (13,140) | -
Shareholders' (deficit)/funds |  | (13,040) | 100

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 June 2026 and signed on its behalf by:

......................................... Mr Shashi Bhardwaj Director

SH Investors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
94 Fulmer Drive
Gerrards Cross
Bucks
SL9 7HE

These financial statements were authorised for issue by the Board on 4 June 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

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.

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
Land & Buildings | not provided
Plant & machinery etc | 33% on cost

SH Investors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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 directors) during the year, was 0 (2025 - 0).

SH Investors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2025 | 673,357 | 673,357
Additions | 6,265 | 6,265
At 31 March 2026 | 679,622 | 679,622
Depreciation
Carrying amount
At 31 March 2026 | 679,622 | 679,622
At 31 March 2025 | 673,357 | 673,357

Included within the net book value of land and buildings above is £679,622 (2025 - £673,357) in respect of freehold land and buildings.

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | - | 300
| - | 300

SH Investors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | 699,056 | 684,984

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 478,950 | 464,980
Other borrowings | 220,106 | 220,004
| 699,056 | 684,984

9 | Related party transactions

SH Investors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Other transactions with directors

Included in other creditors an amount of £220,106 (2025 £220,004) is owed to the directors of the company. This loan is unsecured, interest free and repayable on demand.