Shepherd Greenings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06741708

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		10,125		10,125

			10,125		10,125
CURRENT ASSETS
Cash at bank and in hand		3,182		5,745

		3,182		5,745
Creditors: Amounts Falling Due Within One Year	5	(2,711 )		(3,438 )

NET CURRENT ASSETS (LIABILITIES)			471		2,307

TOTAL ASSETS LESS CURRENT LIABILITIES			10,596		12,432

NET ASSETS			10,596		12,432

CAPITAL AND RESERVES
Called up share capital	6		9,500		9,500
Share premium account			625		625
Profit and Loss Account			471		2,307

SHAREHOLDERS' FUNDS			10,596		12,432

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Shepherd Greenings Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Dr J E Shepherd

Director

13th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Shepherd Greenings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06741708 . The registered office is St John's House 5 South Parade, Summertown, Oxford, Oxfordshire, OX2 7JL.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Dividend income

Dividend income receivable is recognised when the rights to receive the distributions have been established.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 December 2024	10,125

As at 30 November 2025	10,125

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	10,125

As at 1 December 2024	10,125

The above investments are further detailed in note 7 to these accounts.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals	1,100	2,047
Director's loan account	1,111	891
Amounts owed to associates	500	500

	2,711	3,438

The director's loan account is currently unsecured, non interest bearing, and has no fixed date for repayment.

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Shepherd Greenings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
9,500 Ordinary Shares of £ 1.00 each	9,500	9,500

7. Post Balance Sheet Events

The note below was originally published in the accounts to 30th November 2024 and the events took place during the year under review. It is repeated here due to its relevance to the interpretation of these accounts and ongoing potential significance.

The company participated in a partition capital reduction demerger in respect of its shares in Owen Greenings & Mumford (Holdings) Limited (OGM Holdings) as follows:

On 24 February 2025 the company’s 100 ordinary A shares in OGM Holdings were subdivided into 100 £0.79 A1 shares, £0.12 ordinary A2 shares and £0.09 ordinary A3 shares.

On 25 February 2025, the company entered into a share for share exchange transaction. The company exchanged its OGM Holdings shares for the same number and class of shares in OGM Moulding Limited (OGMM) as held previously.

Following the above, on 27 February 2025 the A3 share capital of OGMM was reduced. In connection with this the company was issued the same number of ordinary A shares in Clearsky Group Holdings Limited as per the A3 share capital the company held previously.

On 28 February 2025 the A2 share capital of OGMM was reduced. In connection with this the company was issued with the same number of ordinary A shares in OGM Group Holdings Limited as per the A2 share capital the company held previously.

8. Associated undertaking

The associated undertaking shown under creditors at a value of £500 is Greenings (Oxford) Limited.

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