| SHAROUDI LTD. |
| Registered number: |
SC413064 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
611 |
|
|
719 |
|
|
|
|
611 |
|
|
719 |
|
| Current assets |
| Stocks |
|
|
4,950 |
|
|
5,200 |
| Cash at bank and in hand |
|
|
9,602 |
|
|
1,493 |
|
|
|
14,552 |
|
|
6,693 |
|
| Creditors: amounts falling due within one year |
4 |
|
(5,262) |
|
|
(675) |
|
| Net current assets |
|
|
|
9,290 |
|
|
6,018 |
|
| Total assets less current liabilities |
|
|
|
9,901 |
|
|
6,737 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(41,521) |
|
|
(52,771) |
|
| Net liabilities |
|
|
|
(31,620) |
|
|
(46,034) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
(31,621) |
|
|
(46,035) |
|
| Shareholder's funds |
|
|
|
(31,620) |
|
|
(46,034) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| ABBAS SHAROUDI |
| Director |
| Approved by the board on 17 September 2026 |
|
| SHAROUDI LTD. |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 15% reducing balance basis. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Computer equipment |
|
|
|
Total |
| £ |
£ |
|
Cost |
|
At 1 January 2025 |
5,950 |
|
|
|
5,950 |
|
Additions |
- |
|
|
|
- |
|
Surplus on revaluation |
- |
|
|
|
- |
|
Disposals |
- |
|
|
|
- |
|
At 31 December 2025 |
5,950 |
|
|
|
5,950 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
5,231 |
|
|
|
5,231 |
|
Charge for the year |
108 |
|
|
|
108 |
|
Surplus on revaluation |
- |
|
|
|
- |
|
On disposals |
- |
|
|
|
- |
|
At 31 December 2025 |
5,339 |
|
|
|
5,339 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
611 |
|
|
|
611 |
|
At 31 December 2024 |
719 |
|
|
|
719 |
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Accruals |
5,262 |
|
675 |
|
|
|
|
|
|
5,262 |
|
675 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
41,521 |
|
52,771 |
|
|
|
|
|
|
41,521 |
|
52,771 |
|
|
|
|
|
|
|
|
|
| 6 |
Off-balance sheet arrangements |
|
|
NONE. |
|
| 7 |
Other information |
|
|
SHAROUDI LTD. is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
35 BYRES ROAD |
|
|
GLASGOW |
|
|
G11 5RG |