Shelka Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08973328

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		674,656		675,604

			674,656		675,604
CURRENT ASSETS
Cash at bank and in hand		59,523		8,257

		59,523		8,257
Creditors: Amounts Falling Due Within One Year	5	(310,018 )		(338,424 )

NET CURRENT ASSETS (LIABILITIES)			(250,495 )		(330,167 )

TOTAL ASSETS LESS CURRENT LIABILITIES			424,161		345,437

Creditors: Amounts Falling Due After More Than One Year	6		(413,685 )		(402,243 )

NET ASSETS/(LIABILITIES)			10,476		(56,806 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			10,376		(56,906 )

SHAREHOLDERS' FUNDS			10,476		(56,806)

Page 1

Page 2

Shelka Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Anders

Director

14th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Shelka Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08973328 . The registered office is Eleska Blue Stone Lane, Mawdesley, Ormskirk, L40 2RH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Provision of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0
Plant & Machinery	0
Fixtures & Fittings	25

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 2)

Page 3

Page 4

Shelka Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 May 2025	659,486	12,327	15,975	687,788

As at 30 April 2026	659,486	12,327	15,975	687,788

Depreciation
As at 1 May 2025	-	-	12,184	12,184
Provided during the period	-	-	948	948

As at 30 April 2026	-	-	13,132	13,132

Net Book Value
As at 30 April 2026	659,486	12,327	2,843	674,656

As at 1 May 2025	659,486	12,327	3,791	675,604

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	-
Bank loans and overdrafts	60,825	63,365
Other creditors	247,151	275,059
Taxation and social security	2,043	-

	310,018	338,424

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	413,685	402,243

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4