Charlton Shaw Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05439001 (England and Wales)

Charlton Shaw Limited

Abridged Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr S F Henry

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

05439001 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charlton Shaw Limited for the year ended 30 April 2026 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Charlton Shaw Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charlton Shaw Limited and state those matters that we have agreed to state to the director of Charlton Shaw Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charlton Shaw Limited and its director for our work or for this report.

It is your duty to ensure that Charlton Shaw Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Charlton Shaw Limited. You consider that Charlton Shaw Limited 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 financial statements of Charlton Shaw Limited. 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 financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

8 June 2026

FIXED ASSETS

Property, plant and equipment

4

246

493

Investments

5

279,205

279,451

279,698

CURRENT ASSETS

Debtors

6

50,999

64,265

Cash at bank and in hand

146,400

82,489

197,399

146,754

CREDITORS

Amounts falling due within one year

7

66,249

79,996

NET CURRENT ASSETS

131,150

66,758

TOTAL ASSETS LESS CURRENT
LIABILITIES

410,601

346,456

PROVISIONS FOR LIABILITIES

8

62

89

NET ASSETS

410,539

346,367

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

10

410,537

346,365

SHAREHOLDERS' FUNDS

410,539

346,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 June 2026 and were signed by:

Mr S F Henry - Director

1.	STATUTORY INFORMATION

Charlton Shaw Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Turnover is generated from ordinary activities of the business and is recognised when services are performed to the customers.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2025

and 30 April 2026

1,844

8,322

10,166

DEPRECIATION

At 1 May 2025

1,844

7,829

9,673

Charge for year

-

247

At 30 April 2026

1,844

8,076

9,920

NET BOOK VALUE

At 30 April 2026

-

246

At 30 April 2025

-

493

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

279,205

NET BOOK VALUE

At 30 April 2026

279,205

At 30 April 2025

279,205

Fixed asset investments represent the cost of investing in Charlton Shaw Agil Business consulting LTDA (96% shareholding)- an unquoted company registered in Brazil.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

-

25,407

Purchase ledger debt balance

409

268

Amounts owed by group undertakings

50,590

38,590

50,999

64,265

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Corporation tax payable

55,610

62,397

VAT

6,513

6,882

Directors' current accounts

2,426

9,017

Accrued expenses

1,700

66,249

79,996

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

62

89

Deferred

tax

£

Balance at 1 May 2025

89

Credit to Income Statement during year

(27

)

Balance at 30 April 2026

62

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary

£1

2

10.

RESERVES

Retained

earnings

£

At 1 May 2025

346,365

Profit for the year

168,172

Dividends

(104,000

)

At 30 April 2026

410,537

11.	RELATED PARTY DISCLOSURES

Transactions with member of key Management Personnel:

The company owes £2,425 (2025:£9,017) to related party at balance sheet date. An interest-free loan payable on demand and is presented within the Creditors' note.

Transactions with Entities under common and joint control:

Amounts due from related party at balance sheet date £50,590 (2025:£38,590). An interest-free loan is repayable on demand and is presented within the debtors' note.