Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10763943 Mr Aaron Bard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10763943 2024-05-31 10763943 2025-05-31 10763943 2024-06-01 2025-05-31 10763943 frs-core:CurrentFinancialInstruments 2025-05-31 10763943 frs-core:Non-currentFinancialInstruments 2025-05-31 10763943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 10763943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 10763943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 10763943 frs-core:ShareCapital 2025-05-31 10763943 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10763943 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10763943 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10763943 frs-bus:SmallEntities 2024-06-01 2025-05-31 10763943 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10763943 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10763943 frs-bus:Director1 2024-06-01 2025-05-31 10763943 frs-countries:EnglandWales 2024-06-01 2025-05-31 10763943 2023-05-31 10763943 2024-05-31 10763943 2023-06-01 2024-05-31 10763943 frs-core:CurrentFinancialInstruments 2024-05-31 10763943 frs-core:Non-currentFinancialInstruments 2024-05-31 10763943 frs-core:ShareCapital 2024-05-31 10763943 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10763943
Shine Developments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Shine Developments Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Shine Developments Limited
Accountants' Report
For The Year Ended 31 May 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Shine Developments Limited for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Shine Developments Limited for the year ended 31 May 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Shine Developments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Shine Developments Limited and state those matters that we have agreed to state to the director of Shine Developments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shine Developments Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Shine Developments 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 Developments Limited . You consider that Shine Developments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Shine Developments 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.

Brindley Goldstein Limited
20th February 2026

Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Shine Developments Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10763943

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 781,872 |  | 308,969
|  |  | 781,872 |  | 308,969
CURRENT ASSETS
Debtors | 5 | - |  | 67,598 |
Cash at bank and in hand |  | 150,242 |  | 402 |
|  | 150,242 |  | 68,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,068,851 ) |  | (539,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (918,609 ) |  | (471,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (136,737 ) |  | (162,427 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (32,450 ) |  | (38,535 )
NET LIABILITIES |  |  | (169,187 ) |  | (200,962 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (169,188 ) |  | (200,963 )
SHAREHOLDERS' FUNDS |  |  | (169,187) |  | (200,962)

Page 2
Page 3
Shine Developments Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Aaron Bard Director
20th February 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Shine Developments Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Shine Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10763943 . The registered office is 142A Osbaldeston Road, London, N16 6NJ.
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:

Freehold | no depreciation provided

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 June 2024 | 308,969
Additions | 472,903
As at 31 May 2025 | 781,872
Net Book Value
As at 31 May 2025 | 781,872
As at 1 June 2024 | 308,969

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 67,598

Page 4
Page 5
Shine Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,256 |  | 6,664
Other creditors | 991,286 |  | 488,853
Accruals and deferred income | 660 |  | 660
Director's loan account | 70,649 |  | 43,219
| 1,068,851 |  | 539,396

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 32,450 |  | 38,535

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5