Registration number: 16006979

Shakeaway Global Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 17

Shakeaway Global Limited

Company Information

Directors

Ms Carole Tuck Mr Peter John Dickson

Registered office

Unit 7, Abbey Business Park Blackhill Road Holton Heath Trading Park Poole Dorset BH16 6NN

Shakeaway Global Limited

Directors' Report for the period from 9 October 2024 to 31 January 2026

The directors present their report and the financial statements for the period from 9 October 2024 to 31 January 2026.

Incorporation

The company was incorporated and commenced trading on 9 October 2024.

Directors of the company

The directors who held office during the period were as follows:

Ms Carole Tuck (appointed 18 October 2024)

Mr Peter John Dickson (appointed 9 October 2024)

Principal activity

The principal activity of the company is the retail sale of milkshakes and the provision of franchise licences to branded outlets.

Going concern

The directors are of the opinion that the company is a going concern and has prepared financial statements on this basis.

Review of the business

The company, trading in a difficult retail marketplace, has shown remarkably consistent growth that resulted in an operating profit before depreciation, amortisation and tax. We expect the company to continue growing in the U.K. and in several international markets next year.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... Mr Peter John Dickson Director

Shakeaway Global Limited

(Registration number: 16006979)
Balance Sheet as at 31 January 2026

	Note	2026 £
Fixed assets
Intangible assets	5	409,401
Tangible assets	6	12,537
Investments		1
		421,939
Current assets
Stocks	8	25,723
Debtors	9	45,100
Cash at bank and in hand		18,185
		89,008
Creditors: Amounts falling due within one year	10	(512,909)
Net current liabilities		(423,901)
Total assets less current liabilities		(1,962)
Creditors: Amounts falling due after more than one year	10	(16,961)
Provisions for liabilities		(1,654)
Net liabilities		(20,577)
Capital and reserves
Called up share capital		1
Retained earnings		(20,578)
Shareholders' deficit		(20,577)

Shakeaway Global Limited

(Registration number: 16006979)
Balance Sheet as at 31 January 2026 (continued)

For the financial period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... Mr Peter John Dickson Director

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 7, Abbey Business Park
Blackhill Road
Holton Heath Trading Park
Poole
Dorset
BH16 6NN

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover represents amounts receivable for the sale of goods, franchise fees and royalty income, stated net of VAT, discounts and rebates.

Revenue from the sale of goods is recognised when the goods are supplied to the customer and the significant risks and rewards of ownership have transferred.

Initial franchise fees are recognised when the company has fulfilled the material obligations associated with granting the franchise and the amount receivable can be measured reliably. Where obligations extend beyond the date on which the fee is received, the relevant element of income is deferred and recognised as those obligations are performed.

Royalty income is recognised in the period in which it is earned, by reference to the sales or other contractual measures reported by franchisees in accordance with the relevant franchise agreements. Rental income is recognised on a straight-line basis over the period to which it relates.

Finance income and costs policy

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Fixtures, fittings and equipment	10 year straight line
Motor Vehicles	25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

2	Accounting policies (continued)

Asset class	Amortisation method and rate
Goodwill	20 year straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company has basic financial instruments which are classified, measured and accounted for according to the substance of the contractual arrangement, as financial assets or financial liabilities. The company has not entered into any complex financial instruments.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 25.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

4

Taxation

Deferred tax assets and liabilities

2026	Asset £	Liability £
Accelerated capital allowances	-	2,382
Tax losses carry-forwards	728	-
	728	2,382

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Acquired through business combinations	434,267	434,267
At 31 January 2026	434,267	434,267
Amortisation
Amortisation charge	24,866	24,866
At 31 January 2026	24,866	24,866
Carrying amount
At 31 January 2026	409,401	409,401

On 10 December 2024, the company acquired the trade and certain assets and liabilities of Shakeaway Worldwide Limited for consideration of £47,300. As part of the acquisition, the company assumed liabilities of £396,000 in respect of loans and £3,273 in respect of hire purchase obligations. Directly attributable legal costs of £3,250 were incurred in connection with the acquisition and have been included in the cost of the business combination. The acquisition resulted in goodwill of £434,267.

Shakeaway Global Limited

Notes to the Unaudited Financial Statements for the period from 9 October 2024 to 31 January 2026 (continued)

6	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
Additions	9,587	6,150	15,737
At 31 January 2026	9,587	6,150	15,737
Depreciation
Charge for the period	1,278	1,922	3,200
At 31 January 2026	1,278	1,922	3,200
Carrying amount
At 31 January 2026	8,309	4,228	12,537

7	Investments

	2026 £
Investments in subsidiaries	1