REGISTERED NUMBER: 10117573 (England and Wales)

SHIELD INDUSTRIAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

Mr A Shaw

REGISTERED OFFICE:

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

REGISTERED NUMBER:

10117573 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Tangible assets

4

55,594

7,741

CURRENT ASSETS

Debtors

5

480,485

368,008

Cash at bank

70,549

91,619

551,034

459,627

CREDITORS

Amounts falling due within one year

6

404,653

292,965

NET CURRENT ASSETS

146,381

166,662

TOTAL ASSETS LESS CURRENT LIABILITIES

201,975

174,403

PROVISIONS FOR LIABILITIES

4,399

1,935

NET ASSETS

197,576

172,468

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

100

100

Retained earnings

197,376

172,268

197,576

172,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

Mr A Shaw - Director

1.	STATUTORY INFORMATION

Shield Industrial 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 represents sales of goods and services, where the right to revenue exists, excluding value added tax.

Tangible fixed assets

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

Land and buildings

-

Over the period of the lease

Plant and machinery etc

-

20% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

-

43,017

43,017

Additions

38,000

13,015

51,015

At 31 March 2026

38,000

56,032

94,032

DEPRECIATION

At 1 April 2025

-

35,276

35,276

Charge for year

-

3,162

3,162

At 31 March 2026

-

38,438

38,438

NET BOOK VALUE

At 31 March 2026

38,000

17,594

55,594

At 31 March 2025

-

7,741

7,741

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

417,593

314,141

Other debtors

62,892

53,867

480,485

368,008

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

189,258

131,100

Taxation and social security

94,712

85,248

Other creditors

120,683

76,617

404,653

292,965