SHANKH LTD Filleted Accounts Cover |  |

| SHANKH LTD |
|  | Company No. 14037861 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 April 2026 |  |  |

SHANKH LTD Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 30 April 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was Other retail sale not in stores, stalls or markets.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
Kruteshkumar Kanjibhai Patel |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
Kruteshkumar Kanjibhai Patel |  |  |  |  |  |
Director |  |  |  |  |  |
30 April 2026 |  |  |  |  |  |

SHANKH LTD Balance Sheet Registrar |  |

at | 30 April 2026 |  |  |  |  |  |  |
Company No. | 14037861 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Current assets |  |  |  |  |  |  |
| Stocks |  | 5 | - |  |  |  | 7,058
|  |  |  |  |  | - |  |  |  | 7,058
Creditors: Amount falling due within one year | 6 | (87,939) |  |  |  | (53,450)
Net current liabilities |  |  | (87,939) |  |  |  | (46,392)
Total assets less current liabilities |  |  | (87,939) |  |  |  | (46,392)
Net liabilities |  |  | (87,939) |  |  |  | (46,392)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2 |  |  |  | 2
| Profit and loss account |  | 8 | (87,941) |  |  |  | (46,394)
Total equity |  |  | (87,939) |  |  |  | (46,392)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 April 2026 and signed on its behalf by: |  |
Kruteshkumar Kanjibhai Patel |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
30 April 2026 |  |  |  |  |  |  |  |

SHANKH LTD Notes to the Accounts Registrar |  |

for the year ended 30 April 2026 |  |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |
| SHANKH LTD is a private company limited by shares and incorporated in England and Wales. |  |
| Its registered number is: 14037861 |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |  |  |
| Ealing Cross |  |  |  |  |  |  |  |  |  |  |  |
| 85 Uxbridge Road |  |  |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |  |  |
| W5 5BW |  |  |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |  |

2 | Accounting policies |  |  |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |  |  |
|  | Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • 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 transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. |

| Taxation |  |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. |  |

| Stocks |  |  |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. |  |

| Trade and other debtors |  |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |  |

| Trade and other creditors |  |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |  |

| Currency |  |  |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound. |  |

| Provisions |  |  |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. |  |

3 | Employees |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025 |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |  |
|  | The average monthly number of employees (including directors) during the year was: | 4 |  |  |  | 2 |  |

4 | Taxation |  |  |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2026 |  |  |  |  |  |
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  |  |  |
|  | UK corporation tax |  |  |  |  |  |  |  |  |  |
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below: |  |
|  | Higher |  |  |  |  |  |  |  | 2026 |  |  |  | 2025 |  |
|  | 7894 |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Profit on ordinary activities before tax |  |  |  | (41,546) |  |  |  | (45,749) |  |
|  | Standard rate of corporation tax in the United Kingdom |  | 19% |  |  |  | 19% |  |
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | (7,894) |  |  |  | (8,692) |  |
|  | Expenses not deductible for tax purposes |  | 7,894 |  |  |  | 8,692 |  |

5 | Stocks |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Finished goods |  |  |  | - |  |  |  | 7,058 |  |
|  |  |  |  |  |  |  |  |  | - |  |  |  | 7,058 |  |

6 | Creditors: |  |  |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
|  | Other loans |  |  |  | 5,000 |  |  |  | 5,000 |  |
|  | Taxes and social security |  |  |  | 13,241 |  |  |  | 1,855 |  |
|  | Other creditors |  |  |  | 69,697 |  |  |  | 46,596 |  |
|  | Accruals and deferred income |  |  |  | 1 |  |  |  | (1) |  |
|  |  |  |  |  |  |  |  |  | 87,939 |  |  |  | 53,450 |  |

7 | Share Capital |  |  |  |  |  |  |  |  |  |
|  | 200 ordinary £0.01 share were allocated to the shareholders/director. |  |

8 | Reserves |  |  |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses. |  |

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