Shine Cleaning Solutions Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Shine Cleaning Solutions Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Shine Cleaning Solutions Limited for the year ended 31 March 2025 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 to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the directors of Shine Cleaning Solutions Limited , as a body, in accordance with the terms of our engagement letter dated 13 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Shine Cleaning Solutions Limited and state those matters that we have agreed to state to the directors of Shine Cleaning Solutions Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shine Cleaning Solutions Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Shine Cleaning Solutions 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 Shine Cleaning Solutions Limited . You consider that Shine Cleaning Solutions 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 Shine Cleaning Solutions 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 statutory accounts.

Signed

9 December 2025

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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Shine Cleaning Solutions Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: SC318966

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,095		9,074

			14,095		9,074
CURRENT ASSETS
Debtors	5	104,885		104,310
Cash at bank and in hand		113,337		111,398

		218,222		215,708
Creditors: Amounts Falling Due Within One Year	6	(170,749 )		(162,432 )

NET CURRENT ASSETS (LIABILITIES)			47,473		53,276

TOTAL ASSETS LESS CURRENT LIABILITIES			61,568		62,350

Creditors: Amounts Falling Due After More Than One Year	7		(5,504 )		(11,503 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(822 )		(1,966 )

NET ASSETS			55,242		48,881

CAPITAL AND RESERVES
Called up share capital	9		1,200		1,200
Profit and Loss Account			54,042		47,681

SHAREHOLDERS' FUNDS			55,242		48,881

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Shine Cleaning Solutions Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Miss D Blackman

Director

9 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Shine Cleaning Solutions Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Shine Cleaning Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC318966 . The registered office is Unit 1 Eliburn Industrial Park, Eliburn, Livingston, West Lothian, EH54 6GQ.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

2.5. 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 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Shine Cleaning Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interestbearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 85 (2024: 90)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	7,533	18,250	25,783
Additions	-	11,498	11,498
Disposals	-	(7,500 )	(7,500 )

As at 31 March 2025	7,533	22,248	29,781

Depreciation
As at 1 April 2024	6,286	10,423	16,709
Provided during the period	311	4,386	4,697
Disposals	-	(5,720 )	(5,720 )

As at 31 March 2025	6,597	9,089	15,686

Net Book Value
As at 31 March 2025	936	13,159	14,095

As at 1 April 2024	1,247	7,827	9,074

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	94,491	92,765
Other debtors	10,394	11,545

	104,885	104,310

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,223	13,810
Bank loans and overdrafts	6,000	6,000
Other creditors	76,823	75,275
Taxation and social security	76,703	67,347

	170,749	162,432

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Shine Cleaning Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,504	11,503

8. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	6,000	6,000

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	5,504	11,503

The bank loan is supported by a 100% guarantee from the UK Government.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,200	1,200

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Later than one year and not later than five years	18,089	9,931

	18,089	9,931

11. Related Party Disclosures

The company operates a loan account with the director, Miss D Blackman.

During the year, the director advanced loans totalling £1,619 to the company. At the year end, the balance due to the director was £22,032 (2024: £20,413). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with the director, Mrs E Blackman.

During the year, the director advanced loans totalling £4,132 to the company. At the year end, the balance due to the director was £15,904 (2024: £11,772). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with the director, Mr N Salkeld.

During the year, the director advanced loans totalling £429 to the company. At the year end, the balance due to the director was £23,818 (2024: £23,389). This loan is unsecured, interest free and has no fixed repayment terms.

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