Shaam Garments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09602995

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		165,484		155,457

			165,484		155,457
CURRENT ASSETS
Stocks	5	42,600		38,500
Debtors	6	213,338		223,570
Cash at bank and in hand		109,938		3,617

		365,876		265,687
Creditors: Amounts Falling Due Within One Year	7	(179,999 )		(116,163 )

NET CURRENT ASSETS (LIABILITIES)			185,877		149,524

TOTAL ASSETS LESS CURRENT LIABILITIES			351,361		304,981

Creditors: Amounts Falling Due After More Than One Year	8		(85,584 )		(106,209 )

NET ASSETS			265,777		198,772

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			265,775		198,770

SHAREHOLDERS' FUNDS			265,777		198,772

Page 1

Page 2

Shaam Garments Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Atsham Ali

Director

8 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Shaam Garments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09602995 . The registered office is 26 Bradford Plaza, Rushton Avenue, Bradford, West Yorkshire, BD3 8EG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Motor Vehicles	15% WDV
Fixtures & Fittings	15% WDV

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:2

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	6	5

	7	6

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Page 4

Shaam Garments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 May 2025	112,220	34,969	22,076	169,265
Additions	-	-	19,428	19,428

As at 30 April 2026	112,220	34,969	41,504	188,693

Depreciation
As at 1 May 2025	-	5,245	8,563	13,808
Provided during the period	-	4,459	4,942	9,401

As at 30 April 2026	-	9,704	13,505	23,209

Net Book Value
As at 30 April 2026	112,220	25,265	27,999	165,484

As at 1 May 2025	112,220	29,724	13,513	155,457

5. Stocks

	2026	2025
	£	£
Stock	42,600	38,500

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	12,432
Due after more than one year
Other debtors	213,338	211,138

	213,338	223,570

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	66,923	1
Corporation tax	20,797	30,281
Accruals and deferred income	12,279	5,881
Directors' loan accounts	80,000	80,000

	179,999	116,163

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Page 5

Shaam Garments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	85,584	106,209

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2