BrightAccountsProduction v1.0.0 v1.0.0 2025-01-28 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of investment property ownership and management. 26 October 2026 1 16213479 2026-01-31 16213479 2025-01-27 16213479 2025-01-28 2026-01-31 16213479 uk-bus:PrivateLimitedCompanyLtd 2025-01-28 2026-01-31 16213479 uk-curr:PoundSterling 2025-01-28 2026-01-31 16213479 uk-bus:AbridgedAccounts 2025-01-28 2026-01-31 16213479 uk-core:ShareCapital 2026-01-31 16213479 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 16213479 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 16213479 uk-bus:FRS102 2025-01-28 2026-01-31 16213479 2025-01-28 2026-01-31 16213479 uk-bus:Director1 2025-01-28 2026-01-31 16213479 uk-bus:AuditExempt-NoAccountantsReport 2025-01-28 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 16213479
 
 
J Shamrao and Co Ltd
 
Abridged Unaudited Financial Statements
 
for the financial period from 28 January 2025 (date of incorporation) to 31 January 2026
J SHAMRAO AND CO LTD
Company Registration Number: 16213479
ABRIDGED BALANCE SHEET
as at 31 January 2026

Jan 26
Notes £
 
Fixed Assets
Tangible assets 6 233,123
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Current Assets
Cash at bank and in hand 1,506
Creditors: amounts falling due within one year (86,876)
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Net Current Liabilities (85,370)
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Total Assets less Current Liabilities 147,753
 
Creditors:
amounts falling due after more than one year (162,268)
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Net Liabilities (14,515)
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Capital and Reserves
Called up share capital 1
Retained earnings (14,516)
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Shareholders' Deficit (14,515)
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These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
       
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
       
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial period from 28 January 2025 (date of incorporation) to 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
       
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.
       
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.
       
Approved by the Director and authorised for issue on 26 October 2026
       
       
________________________________      
Mr Adarsh Jhade Nagendra Kumar      
Director      
       



J SHAMRAO AND CO LTD
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial period from 28 January 2025 (date of incorporation) to 31 January 2026

   
1. General Information
 
J Shamrao and Co Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 16213479. The registered office of the company is 10 Smeaton Close, Manchester, M32 0SY which is also the principal place of business of the company. The principal activity of the company is that of investment property ownership and management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial period ended 31 January 2026 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Cash flow statement
The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Investment properties

Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business.

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.

 
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company does not operate a defined contribution pension scheme.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The financial statements are for the 12 month 4 days period from 28 January 2025 (date of incorporation) to 31 January 2026.
   
4. Statement on previous periods
 
The company did not present financial statements for previous periods.
     
5. Employees
 
The average monthly number of employees, including director, during the financial period was 1.
 
  Jan 26
  Number
 
Directors 1
  ═════════
       
6. Tangible assets
  Investment Total
  properties  
     
  £ £
Cost
At 28 January 2025 - -
Additions 233,123 233,123
  ───────── ─────────
At 31 January 2026 233,123 233,123
  ───────── ─────────
Depreciation
At 28 January 2025 - -
  ───────── ─────────
At 31 January 2026 - -
  ───────── ─────────
Net book value
At 31 January 2026 233,123 233,123
  ═════════ ═════════
     
7. Capital commitments
 
The company had no material capital commitments at the financial period-ended 31 January 2026.
   
8. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial period-end.