SHAPO WHEELS LIMITED

SHAPO WHEELS LIMITED
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SHAPO WHEELS LIMITED Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Edgware Associates 30 November 2025 .................................................... Edgware Associates Liberty House 30 Whitchurch Lane Edgware HA8 6LE 18 August 2026 1

SHAPO WHEELS LIMITED
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Edgware Associates
30 November 2025

....................................................

Edgware Associates
Liberty House
30 Whitchurch Lane
Edgware
HA8 6LE
18 August 2026

1

SHAPO WHEELS LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	106	0
Investments	4	100	100
		206	100
Current assets
Stocks		211,264	81,965
Debtors		110,427	0
Cash at bank and in hand		36,219	14,804
		357,910	96,769
Creditors: amount falling due within one year		(41,084)	(27,645)
Net current assets		316,826	69,124

Total assets less current liabilities		317,032	69,224
Creditors: amount falling due after more than one year		(285,977)	(65,051)
Net assets		31,055	4,173

Capital and reserves
Called up share capital		100	100
Profit and loss account		30,955	4,073
Shareholders' funds		31,055	4,173

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 August 2026 and were signed by:

-------------------------------
Zia AHMAD
Director

2

SHAPO WHEELS LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

SHAPO WHEELS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15283477, registration address Yard 1, Pond Farm, New Years Green Lane, Uxbridge, England, UB9 6LX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

18% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 December 2024	-	-
Additions	129	129
Disposals	-	-
At 30 November 2025	129	129
Depreciation
At 01 December 2024	-	-
Charge for year	23	23
On disposals	-	-
At 30 November 2025	23	23
Net book values
Closing balance as at 30 November 2025	106	106
Opening balance as at 01 December 2024	-	-

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 December 2024	100	100
Additions	-	-
Disposals	-	-
At 30 November 2025	100	100

3

Registered Number: 15283477
England and Wales
SHAPO WHEELS LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025