REGISTERED NUMBER: 09294984

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SHENGS (BARROW) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W L Yung

REGISTERED OFFICE:

The Barn

Thwaite Flat

Barrow In Furness

Cumbria

LA14 4QH

REGISTERED NUMBER:

09294984

BANKERS:

National Westminster Bank plc

113 Dalton Road

Barrow-in-Furness

Cumbria

LA14 1WY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

897

2,667

897

2,667

CURRENT ASSETS

Stocks

3,500

3,500

Debtors

9,470

867

Cash at bank and in hand

95,160

108,944

108,130

113,311

CREDITORS

Amounts falling due within one year

58,471

76,674

NET CURRENT ASSETS

49,659

36,637

TOTAL ASSETS LESS CURRENT LIABILITIES

50,556

39,304

CREDITORS

Amounts falling due after more than one year

-

6,950

NET ASSETS

50,556

32,354

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

50,456

32,254

SHAREHOLDERS' FUNDS

50,556

32,354

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

Mr W L Yung - Director

1.	STATUTORY INFORMATION

Shengs (Barrow) Limited is a private company, limited by shares , registered in Not specified/Other. 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

Turnover represents net invoiced sales of goods and services, excluding VAT.

Goodwill

Goodwill was fully amortised in a prior period.

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

-

33% on cost

Stocks

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

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 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

150,000

AMORTISATION

At 1 January 2025

and 31 December 2025

150,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

40,334

DEPRECIATION

At 1 January 2025

37,667

Charge for year

1,770

At 31 December 2025

39,437

NET BOOK VALUE

At 31 December 2025

897

At 31 December 2024

2,667

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

7.	RELATED PARTY DISCLOSURES

At 31st December 2025 Mr W L Yung, a director of the company, had on an unsecured basis advanced

£18,343 (2024: £40,777) to the company, there was nothing on a longer term basis. Interest of £6,000 (2024: £6,500) has been paid on the loan during the financial period.