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COMPANY REGISTRATION NUMBER: 10290792

Shiny River Limited

Filleted Unaudited Accounts

31 August 2025

Shiny River Limited

Accounts

Year ended 31 August 2025

Contents | Page

Officers and professional advisers | 1

Statement of financial position | 2

Notes to the accounts | 3

Shiny River Limited

Officers and Professional Advisers

Director | M Lannic

Registered office | 10 Orange Street
| London
| WC2H 7DQ

Accountants | Moore Kingston Smith LLP
| Chartered Accountants
| 10 Orange Street
| London
| United Kingdom
| WC2H 7DQ

Shiny River Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 5 | 6,619,946 | 6,115,358
Cash at bank and in hand | 686,004 | 690,251
| ------------ | ------------
| 7,305,950 | 6,805,609

Creditors: amounts falling due within one year | 6 | 7,379,777 | 6,866,862
| ------------ | ------------
Net current liabilities | 73,827 | 61,253
| -------- | --------
Total assets less current liabilities | ( 73,827) | ( 61,253)
| -------- | --------
Net liabilities | ( 73,827) | ( 61,253)
| -------- | --------

Capital and reserves

Called up share capital | 7 | 118 | 118
Profit and loss account | ( 73,945) | ( 61,371)
| -------- | --------
Shareholder deficit | ( 73,827) | ( 61,253)
| -------- | --------

These accounts 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 statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .
These accounts were approved by the board of directors and authorised for issue on 19 November 2025 , and are signed on behalf of the board by:

M Lannic |
Director |

Company registration number: 10290792

Shiny River Limited

Notes to the Accounts

Year ended 31 August 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 10 Orange Street, London, WC2H 7DQ.
2. Statement of compliance
These accounts 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 accounts 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 accounts are prepared in sterling, which is the functional currency of the entity.
Going concern
In the opinion of the director the company is a going concern and the accounts are prepared on this basis. The company is considered to have sufficient financial resources to enable it to meet its day to day trading obligations and continues to receive the financial support from both the director and shareholder.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Revenue relates to the right to consideration, in the form of investment 'premiums', receivable from investment deals made prior to the end of the reporting period. Investment 'premiums' reflect the return on investment and are recognised on completion of the relevant investment project to which each deal relates.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 6,619,946 | 6,115,358
| ------------ | ------------

Trade debtors reflect the value recoverable from open investments held at the period end date.
6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 7,120 | 6,298
Director loan accounts | 237,037 | 224,944
Other creditors | 7,135,620 | 6,635,620
| ------------ | ------------
| 7,379,777 | 6,866,862
| ------------ | ------------

Included within other creditors is a loan repayable to the shareholders amounting to £7,135,620 (see Note 10).
7. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 100 | 100 | 100 | 100
Ordinary B shares of £ 1 each | 18 | 18 | 18 | 18
| ---- | ---- | ---- | ----
| 118 | 118 | 118 | 118
| ---- | ---- | ---- | ----

8. Contingencies
Charges have been registered against the entity in favour of Coutts & Company.
9. Director's advances, credits and guarantees
Throughout the period the company was indebted to the director in respect of a short term cashflow advance. The amount repayable at the balance sheet date is £237,037 (2024: £224,944). This advance carries no interest charge and is repayable on demand.
10. Related party transactions
Throughout the period the company remained indebted to its shareholders in respect of a working capital loan. At the balance sheet date the amount owing in respect of this loan was £7,135,620 (2024: £6,635,620). The loan carries no interest charge and is repayable on demand. No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.