Perfectshine (London) Limited

	Page
Accountants' Report	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Perfectshine (London) Limited for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Perfectshine (London) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Perfectshine (London) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Perfectshine (London) Limited and state those matters that we have agreed to state to the directors of Perfectshine (London) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Perfectshine (London) Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Perfectshine (London) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Perfectshine (London) Limited . You consider that Perfectshine (London) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Perfectshine (London) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Perfectshine (London) Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: SC773465

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	-		288
Cash at bank and in hand		3,392		3,455

		3,392		3,743
Creditors: Amounts Falling Due Within One Year	5	(3,292 )		(3,643 )

NET CURRENT ASSETS (LIABILITIES)			100		100

TOTAL ASSETS LESS CURRENT LIABILITIES			100		100

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital			100		100

SHAREHOLDERS' FUNDS			100		100

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Kennedy

Director

17 September 2025

The notes on pages 4 to 5 form part of these financial statements.

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Perfectshine (London) Limited

Statement of Changes in Equity

For The Year Ended 30 June 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 July 2023	100	-	100
Profit for the year and total comprehensive income	-	-	-

As at 30 June 2024 and 1 July 2024	100	-	100


Profit for the year and total comprehensive income	-	-	-

As at 30 June 2025	100	-	100

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Perfectshine (London) Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Perfectshine (London) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC773465 . The registered office is Alma House, Wooburn Road, Blackburn, Aberdeen, AB21 0PS.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Other taxes and social security	-	288

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Perfectshine (London) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	(182 )	(182 )
Accruals and deferred income	-	1,798
Directors' loan accounts	836	836
Amounts owed to other participating interests	2,638	1,191

	3,292	3,643

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mrs Claire Forbes	(312 )	-	-	-	(312 )
Mr Stewart Gardiner	(312 )	-	-	-	(312 )
Mr Steven Kennedy	(212 )	-	-	-	(312 )

The above loan is interest free and has no fixed repayment terms.

7. Related Party Transactions

As at 30 June 2025, there is a loan balance due of £2,638 (2024: £1,191) due to a company that is under common control and

directorship as Perfectshine London Ltd.

This loan is interest free and have no fixed repayment terms.

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