Shavian Enterprises Limited - Filleted accounts

Registered number

01060076

Shavian Enterprises Limited

Filleted Accounts

31 July 2026

Shavian Enterprises Limited
Registered number:		01060076
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		9,298			15,515

Current assets
Debtors and prepayments	4	325			16,116
Investments held as current assets	5	299,331			246,782
Cash at bank and in hand		66,821			55,333
		366,477			318,231

Creditors: amounts falling due within one year	6	(18,435)			(3,732)

Net current assets			348,042			314,499

Total assets less current liabilities			357,340			330,014

Provisions for liabilities			-			(2,733)

Net assets			357,340			327,281

Capital and reserves
Called up share capital			100			100
Profit and loss account			357,240			327,181

Shareholders' funds			357,340			327,281



The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.



Mrs S. A. Powell
Director
Approved by the board on 23 September 2026

Shavian Enterprises Limited
Notes to the Accounts
for the year ended 31 July 2026


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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% per annum reducing balance
	Land and buildings leasehold	Over the remaining term of the lease

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.





	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2



3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2025	18,424		39,504		57,928
	Disposals	-		(6,024)		(6,024)
	At 31 July 2026	18,424		33,480		51,904

	Depreciation
	At 1 August 2025	15,968		26,445		42,413
	Charge for the year	2,456		3,265		5,721
	On disposals	-		(5,528)		(5,528)
	At 31 July 2026	18,424		24,182		42,606

	Net book value
	At 31 July 2026	-		9,298		9,298
	At 31 July 2025	2,456		13,059		15,515




4	Debtors			2026		2025
£					£

	Trade debtors			-		58
	Other debtors and prepayments			325		16,058
				325		16,116


5	Investments held as current assets			2026		2025
£					£
	Fair value
	Listed investments			299,331		246,782

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			37,726		-



6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			1,243		855
	Other taxes and social security costs			602		33
	Other creditors and accruals			16,590		2,844
				18,435		3,732


7	Other information

	Shavian Enterprises Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Monks Tower
	Honeywood Lane
	Okewood Hill, Dorking
	Surrey
	RH5 5PZ