SHAKETASTIC LTD Company accounts

COMPANY REGISTRATION NUMBER: 06825054

SHAKETASTIC LTD

Unaudited Financial Statements

31 March 2026

SHAKETASTIC LTD

Financial Statements

Year ended 31 March 2026

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

SHAKETASTIC LTD

Director's Report

Year ended 31 March 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Director

The director who served the company during the year was as follows:

J S Kettle

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 3 November 2026 and signed on behalf of the board by:

J S Kettle
Director

Registered office:

The Accounting Centre Ltd

First Floor 736 High Road

North Finchley

London

N12 9QD

SHAKETASTIC LTD

Statement of Income and Retained Earnings

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	578,000	903,863

Cost of sales	371,395	554,763
	---------	---------
Gross profit	206,605	349,100

Distribution costs	54,864	98,708
Administrative expenses	29,179	287,203
Other operating income	–	33,000
	---------	---------
Operating profit/(loss)	122,562	( 3,811)

Other interest receivable and similar income		1,852	–
Interest payable and similar expenses		–	2,139
		---------	---------
Profit/(loss) before taxation	6	124,414	( 5,950)

Tax on profit/(loss)	34,457	–
	---------	-------
Profit/(loss) for the financial year and total comprehensive income	89,957	( 5,950)
	---------	-------

Dividends paid and payable	7	( 14,356)	–

Retained losses at the start of the year	( 22,445)	( 16,495)
	--------	--------
Retained earnings/(losses) at the end of the year	53,156	( 22,445)
	--------	--------

All the activities of the company are from continuing operations.

SHAKETASTIC LTD

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	8	25,022	45,861

Current assets

Debtors	9	38,722	19,122
Cash at bank and in hand		146,358	28,356
		---------	--------
		185,080	47,478

Creditors: amounts falling due within one year	10	156,942	115,780
		---------	---------
Net current assets/(liabilities)		28,138	( 68,302)
		--------	--------
Total assets less current liabilities		53,160	( 22,441)
		--------	--------
Net assets/(liabilities)		53,160	( 22,441)
		--------	--------

Capital and reserves

Called up share capital		4	4
Profit and loss account	11	53,156	( 22,445)
		--------	--------
Shareholders funds/(deficit)		53,160	( 22,441)
		--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 November 2026 , and are signed on behalf of the board by:

J S Kettle
Director

Company registration number: 06825054

SHAKETASTIC LTD

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Accounting Centre Ltd, First Floor 736 High Road, North Finchley, London, N12 9QD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	5 Years
Plant and machinery	-	4 - 10 Years
Fixtures and fittings	-	4 Years
Motor vehicles	-	4 Years
Equipment	-	3 Years

Fixtures & Fittings - 25% Straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Amounts not paid are shown as a creditor on the balance sheet. The assets of the scheme are held separately from the company in independently administered funds.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 29 (2025: 43 ).

5. Director's remuneration

The director's aggregate remuneration in respect of qualifying services was:

	2026	2025
	£	£
Remuneration	13,740	31,718
	--------	--------

6. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Depreciation of tangible assets	10,162	18,411
	--------	--------

7. Dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	14,356	–
	--------	----

8. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2025	56,438	187,684	10,856	3,900	26,513	285,391
Additions	–	6,614	–	–	5,000	11,614
Disposals	( 56,438)	( 103,601)	( 10,856)	–	( 24,224)	( 195,119)
	--------	---------	--------	-------	--------	---------
At 31 Mar 2026	–	90,697	–	3,900	7,289	101,886
	--------	---------	--------	-------	--------	---------
Depreciation
At 1 Apr 2025	56,438	145,820	7,191	3,900	26,181	239,530
Charge for the year	–	7,129	2,145	–	888	10,162
Disposals	( 56,438)	( 85,330)	( 9,336)	–	( 21,724)	( 172,828)
	--------	---------	--------	-------	--------	---------
At 31 Mar 2026	–	67,619	–	3,900	5,345	76,864
	--------	---------	--------	-------	--------	---------
Carrying amount
At 31 Mar 2026	–	23,078	–	–	1,944	25,022
	--------	---------	--------	-------	--------	---------
At 31 Mar 2025	–	41,864	3,665	–	332	45,861
	--------	---------	--------	-------	--------	---------

9. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings	10,140	10,140
Prepayments and accrued income	13,061	–
Director's loan account	623	–
Other debtors	14,898	8,982
	--------	--------
	38,722	19,122
	--------	--------

10. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	3,451
Trade creditors	14,355	28,109
Amounts owed to group undertakings and undertakings in which the company has a participating interest	73,447	50,175
Corporation tax	34,457	–
Social security and other taxes	2,139	4,540
Other creditors	32,544	29,505
	---------	---------
	156,942	115,780
	---------	---------

11. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

12. Director's advances, credits and guarantees

The director owed £623 (nil: 2025) to the company at the year end.

13. Controlling party

The immediate and ultimate parent is Shaketastic Holdings Limited, a company registered in England.