REGISTERED NUMBER: 10725651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

SHAH REALTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Shah

Mrs S M Shah

Ms J Shah

K Shah

REGISTERED OFFICE:

33 Gosmore Road

Hitchin

Herts

SG5 3SS

REGISTERED NUMBER:

10725651 (England and Wales)

ACCOUNTANTS:

Insight Accountancy Services Ltd

7A Alkmaar Way

Norwich Int Business Park

Norwich

Norfolk

NR6 6BF

FIXED ASSETS

Tangible assets

4

208,800

153,160

Investment property

5

9,092,756

9,092,756

9,301,556

9,245,916

CURRENT ASSETS

Debtors

6

11,909

12,605

Cash at bank

710,085

615,835

721,994

628,440

CREDITORS

Amounts falling due within one year

7

553,524

507,535

NET CURRENT ASSETS

168,470

120,905

TOTAL ASSETS LESS CURRENT LIABILITIES

9,470,026

9,366,821

CAPITAL AND RESERVES

Called up share capital

9,112,100

9,112,100

Retained earnings

357,926

254,721

9,470,026

9,366,821

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 directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

D Shah - Director

1.	STATUTORY INFORMATION

Shah Realty 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.

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

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

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

162,468

Additions

105,045

At 30 April 2026

267,513

DEPRECIATION

At 1 May 2025

9,308

Charge for year

49,405

At 30 April 2026

58,713

NET BOOK VALUE

At 30 April 2026

208,800

At 30 April 2025

153,160

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

9,092,756

NET BOOK VALUE

At 30 April 2026

9,092,756

At 30 April 2025

9,092,756

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

11,909

12,605

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

-

(1

)

Taxation and social security

11,987

5,031

Other creditors

541,537

502,505

553,524

507,535