The Shuffle Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10331594

The Shuffle Group Limited

Filleted Unaudited Abridged Financial Statements

28 February 2026

The Shuffle Group Limited

Abridged Financial Statements

Year ended 28 February 2026

Contents	Page

Balance Sheet	1

Notes to the Abridged Financial Statements	3

The Shuffle Group Limited

Balance Sheet

28 February 2026

	2026	2025
Note	£	£

FIXED ASSETS

Intangible assets	6	1,014	1,511
Tangible assets	7	317,893	375,971
		---------	---------
		318,907	377,482

CURRENT ASSETS

Stocks		462	14,969
Debtors	8	179,739	143,763
Cash at bank and in hand		33,665	78,378
		---------	---------
		213,866	237,110

CREDITORS: amounts falling due within one year	9	( 342,516)	( 299,381)
		---------	---------
NET CURRENT LIABILITIES		( 128,650)	( 62,271)
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		190,257	315,211

CREDITORS: amounts falling due after more than one year	10	( 430,028)	( 321,855)

PROVISIONS	( 27,707)	( 36,753)
	---------	---------
NET LIABILITIES	( 267,478)	( 43,397)
	---------	---------

CAPITAL AND RESERVES

Called up share capital	1	1
Share premium account	32,596	32,596
Profit and loss account	( 300,075)	( 75,994)
	---------	--------
SHAREHOLDERS DEFICIT	( 267,478)	( 43,397)
	---------	--------

These abridged financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the abridged profit and loss account has not been delivered.

For the year ending 28 February 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 abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

The Shuffle Group Limited

Balance Sheet (continued)

28 February 2026

All of the members have consented to the preparation of the abridged profit and loss account and the balance sheet for the year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 5 November 2026 , and are signed on behalf of the board by:

N Hawkins

Director

Company registration number: 10331594

The Shuffle Group Limited

Notes to the Abridged Financial Statements

Year ended 28 February 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 Second floor, Grove House, 6 Meridians Cross, Ocean Way, SO14 3TJ, England.

2. STATEMENT OF COMPLIANCE

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

Revenue recognition

Turnover is recognised at the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT. Revenue is recognised as the services are provided.

Income tax

The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Software	-	25% straight line

Tangible assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Freehold property	-	25% straight line
Plant and machinery etc	-	25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 20 (2025: 20 ).

5. TAX ON LOSS

Major components of tax (income)/expense

	2026	2025
	£	£

Deferred tax:

Origination and reversal of timing differences	( 9,046)	9,046
	-------	-------
Tax on loss	( 9,046)	9,046
	-------	-------

6. INTANGIBLE ASSETS

	£
Cost
At 1 March 2025	2,500
Disposals	( 500)
	-------
At 28 February 2026	2,000
	-------
Amortisation
At 1 March 2025	989
Disposals	( 3)
	-------
At 28 February 2026	986
	-------
Carrying amount
At 28 February 2026	1,014
	-------
At 28 February 2025	1,511
	-------

7. TANGIBLE ASSETS

	£
Cost
At 1 March 2025	802,508
Additions	77,670
	---------
At 28 February 2026	880,178
	---------
Depreciation
At 1 March 2025	426,537
Charge for the year	135,748
	---------
At 28 February 2026	562,285
	---------
Carrying amount
At 28 February 2026	317,893
	---------
At 28 February 2025	375,971
	---------

8. DEBTORS

	2026	2025
	£	£
Trade debtors	–	3,736
Corporation tax repayable	16,222	16,239
Other debtors	163,517	123,788
	---------	---------
	179,739	143,763
	---------	---------

9. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	80,000
Trade creditors	81,614	58,330
Accruals and deferred income	78,525	–
Social security and other taxes	95,864	117,155
Other creditors	86,513	43,896
	---------	---------
	342,516	299,381
	---------	---------

10. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	430,028	321,855
	---------	---------