REGISTERED NUMBER: 14578074 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

AISHELL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V J Belovski

Rabbi H A Belovski

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

14578074 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

48,450

51,300

CURRENT ASSETS

Debtors

5

3,985

3,984

Cash at bank

2,079

2,344

6,064

6,328

CREDITORS

Amounts falling due within one year

6

57,647

58,119

NET CURRENT LIABILITIES

(51,583

)

(51,791

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,133

)

(491

)

CAPITAL AND RESERVES

Called up share capital

7

20

20

Retained earnings

(3,153

)

(511

)

SHAREHOLDERS' FUNDS

(3,133

)

(491

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

Mrs V J Belovski - Director

1.	STATUTORY INFORMATION

Aishell Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Plant and machin - 5% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

57,000

DEPRECIATION

At 1 February 2025

5,700

Charge for year

2,850

At 31 January 2026

8,550

NET BOOK VALUE

At 31 January 2026

48,450

At 31 January 2025

51,300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Prepayments and accrued income

3,985

3,984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

49

607

Other creditors

44,202

44,202

Directors' current accounts

13,396

13,310

57,647

58,119

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

20

Ordinary

£1

20

20

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, included in creditors due within one year is £13,396 (2025: £13,310) due and payable to the director. The amount is interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is an amount £44,202 (2025: £44,202), due and payable to Aitzah Ltd. A related party by virtue of the fact it is under common control