ACCOUNTS - Final Accounts

Registered number: 09217017

SHAWLINE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2025

SHAWLINE LIMITED

REGISTERED NUMBER: 09217017

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	6		-		700,000
			-		700,000
Current assets
Debtors: amounts falling due within one year	7	-		31,991
Cash at bank and in hand	8	2,557		5,559
		2,557		37,550
Creditors: amounts falling due within one year	9	(232,400)		(282,391)
Net current liabilities			(229,843)		(244,841)
Total assets less current liabilities			(229,843)		455,159

Net (liabilities)/assets			(229,843)		455,159

Capital and reserves
Called up share capital	1,000	1,000
Share premium account	431,600	431,600
Profit and loss account	(662,443)	22,559
	(229,843)	455,159

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SHAWLINE LIMITED

REGISTERED NUMBER: 09217017

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Shaw

Director

Date: 27 March 2026

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SHAWLINE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Shawline Limited is a company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the director does not have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the director has not adopted the going concern basis of accounting in preparing the financial statements.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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SHAWLINE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. There are no material judgments made in the preparation of the accounts.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

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SHAWLINE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

5.	Tangible fixed assets

		Computer equipment
		£

	At 1 December 2024	450
	Disposals	(450)
	At 30 November 2025	-

	At 1 December 2024	450
	Disposals	(450)
	At 30 November 2025	-
	Net book value
	At 30 November 2025	-
	At 30 November 2024	-

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SHAWLINE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

6.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 December 2024	1,000,000
	Disposals	(700,000)
	At 30 November 2025	300,000
	Impairment
	At 1 December 2024	300,000
	At 30 November 2025	300,000
	Net book value
	At 30 November 2025	-
	At 30 November 2024	700,000

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	-	31,991
	-	31,991

8.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	2,557	5,559
	2,557	5,559

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SHAWLINE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

9.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	232,400	282,391
	232,400	282,391

10.	Related party transactions
	At the year end the balance owed to the director amounted to £nil (2024: £5,400). At the year end an amount of £5,409 (2024: £31,991 Debtor) is owed by the company to Communications Management Public Relations Limited.

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