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COMPANY REGISTRATION NUMBER: 07609588
Shine Care Limited
Filleted Unaudited Financial Statements
31 January 2025
Shine Care Limited
Financial Statements
Year ended 31st January 2025
Contents
Page
Accountants report to the board of directors on the preparation of the unaudited statutory financial statements
1
Statement of financial position
2
Notes to the financial statements
4
Shine Care Limited
Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Shine Care Limited
Year ended 31st January 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31st January 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
BURLINSON SHAW & CO Accountants
21 Henrietta Street Batley West Yorkshire WF17 5DN
7 July 2025
Shine Care Limited
Statement of Financial Position
31 January 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
9,505
19,359
Current assets
Debtors
6
283,190
120,583
Cash at bank and in hand
4,384
6,783
---------
---------
287,574
127,366
Creditors: amounts falling due within one year
7
323,770
213,589
---------
---------
Net current liabilities
36,196
86,223
--------
--------
Total assets less current liabilities
( 26,691)
( 66,864)
Creditors: amounts falling due after more than one year
8
59,371
103,899
Provisions
Taxation including deferred tax
1,806
--------
---------
Net liabilities
( 87,868)
( 170,763)
--------
---------
Shine Care Limited
Statement of Financial Position (continued)
31 January 2025
2025
2024
Note
£
£
£
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 87,968)
( 170,863)
--------
---------
Shareholders deficit
( 87,868)
( 170,763)
--------
---------
These 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 income statement has not been delivered.
For the year ending 31st January 2025 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 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 financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 July 2025 , and are signed on behalf of the board by:
N J Emmott
Director
Company registration number: 07609588
Shine Care Limited
Notes to the Financial Statements
Year ended 31st January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 21 Henrietta Street, Batley, West Yorkshire, WF17 5DN.
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.
Going concern
The financial statements have been prepared on the going concern basis, despite the fact that the company's liabilities exceeded its assets at the balance sheet date. The company is dependent upon the continued support of the bank and the directors, who have indicated they are willing to provide the support.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue for the provision of professional services is recognised when 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:
Fixtures & equipment
-
33% straight line
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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 63 (2024: 45 ).
5. Tangible assets
Fixtures and fittings
Total
£
£
Cost
At 1st February 2024
40,926
40,926
Additions
2,336
2,336
Disposals
( 1,410)
( 1,410)
--------
--------
At 31st January 2025
41,852
41,852
--------
--------
Depreciation
At 1st February 2024
21,567
21,567
Charge for the year
11,558
11,558
Disposals
( 778)
( 778)
--------
--------
At 31st January 2025
32,347
32,347
--------
--------
Carrying amount
At 31st January 2025
9,505
9,505
--------
--------
At 31st January 2024
19,359
19,359
--------
--------
6. Debtors
2025
2024
£
£
Trade debtors
112,410
( 3,594)
Other debtors
170,780
124,177
---------
---------
283,190
120,583
---------
---------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
124,616
67,760
Trade creditors
71,469
24,184
Corporation tax
28,975
Social security and other taxes
39,926
30,159
Other creditors
58,784
91,486
---------
---------
323,770
213,589
---------
---------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
59,371
103,899
--------
---------
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
N J Emmott
( 17,826)
81,683
( 20,377)
43,480
--------
--------
--------
--------
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
N J Emmott
( 34,609)
47,783
( 31,000)
( 17,826)
--------
--------
--------
--------