REGISTERED NUMBER: 10174440 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Shyam Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H BASKAR

Mrs B MURALI

A V Panchmatia

SECRETARY:

REGISTERED OFFICE:

17-20 The Lanes Shopping Centre Birmingh

Sutton Coldfield

B72 1YG

REGISTERED NUMBER:

10174440 (England and Wales)

ACCOUNTANTS:

MINTAX LTD

13 CAMBRIDGE ROAD

NORTH HARROW

Middlesex

HA2 7LA

FIXED ASSETS

Intangible assets

4

66,705

107,618

Property, plant and equipment

5

106,595

118,439

173,300

226,057

CURRENT ASSETS

Inventories

130,000

125,000

Debtors

6

-

52,560

Cash at bank and in hand

1,832

294

131,832

177,854

CREDITORS

Amounts falling due within one year

7

205,460

78,758

NET CURRENT (LIABILITIES)/ASSETS

(73,628

)

99,096

TOTAL ASSETS LESS CURRENT LIABILITIES

99,672

325,153

CREDITORS

Amounts falling due after more than one year

8

102,717

331,398

NET LIABILITIES

(3,045

)

(6,245

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(3,145

)

(6,345

)

(3,045

)

(6,245

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 30 July 2026 and were signed on its behalf by:

H BASKAR - Director

Mrs B MURALI - Director

1.	STATUTORY INFORMATION

Shyam Group Ltd 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 14 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

409,132

AMORTISATION

At 1 November 2024

301,514

Charge for year

40,913

At 31 October 2025

342,427

NET BOOK VALUE

At 31 October 2025

66,705

At 31 October 2024

107,618

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

202,262

DEPRECIATION

At 1 November 2024

83,823

Charge for year

11,844

At 31 October 2025

95,667

NET BOOK VALUE

At 31 October 2025

106,595

At 31 October 2024

118,439

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

52,560

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

308

78,758

Taxation and social security

25,244

-

Other creditors

179,908

-

205,460

78,758

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

102,717

-

Payments on account

-

331,398

102,717

331,398

Amounts falling due in more than five years:

Repayable by instalments

Loan 1

27,438

-

short term loan

9,618

-

Funding Circle Loan

65,661

-

102,717

-