ACCOUNTS - Final Accounts preparation

Registered number: 07205640

SHINE ARTISTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

SHINE ARTISTS LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SHINE ARTISTS 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 financial statements of Shine Artists Limited for the year ended 31 May 2025 which comprise 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 Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the director of Shine Artists Limited in accordance with the terms of our engagement letter dated 30 January 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Shine Artists Limited and state those matters that we have agreed to state to the director of Shine Artists Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shine Artists Limited and its director for our work or for this report.

It is your duty to ensure that Shine Artists Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shine Artists Limited. You consider that Shine Artists Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Shine Artists 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 financial statements.

Milton Avis LLP

Chartered Accountants

Pitt House

120 Baker Street

London

W1U 6TU

29 June 2026

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SHINE ARTISTS LIMITED

REGISTERED NUMBER: 07205640

BALANCE SHEET

AS AT 31 MAY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	3,789		4,504
Cash at bank and in hand	5	1,269		1,269
		5,058		5,773
Creditors: amounts falling due within one year	6	(13,504)		(12,502)
Net current liabilities			(8,446)		(6,729)
Total assets less current liabilities			(8,446)		(6,729)

Net liabilities			(8,446)		(6,729)

Capital and reserves
Called up share capital	200	200
Profit and loss account	(8,646)	(6,929)
	(8,446)	(6,729)

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SHINE ARTISTS LIMITED

REGISTERED NUMBER: 07205640

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 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 year 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 statement of income and retained earnings 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 on 29 June 2026.

................................................

D M Pontone

Director

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

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SHINE ARTISTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

The company is a private company limited by shares and was incorporated on 29 March 2010 and is registered in England and Wales. Its registered office is 74 Newman Street, London, W1T 3DB.

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 Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The presentation currency is pounds sterling.

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is pounds sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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SHINE ARTISTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Debtors

Short term debtors are measured at transaction price less any impairment.

2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including the director, during the year was as follows:

	2025	2024
	No.	No.

Average number	1	1

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SHINE ARTISTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2,684	-
Other debtors	1,105	4,504
	3,789	4,504

5.	Cash
		2025	2024
		£	£

Cash at bank and in hand	1,269	1,269
	1,269	1,269

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

Trade creditors	2,061	1,821
Other taxation and social security	971	209
Accruals and deferred income	10,472	10,472
	13,504	12,502

7.	Going Concern

The directors have continued to provide financial support up to and beyond the date of these accounts and the directors consider that the going concern basis is appropriate for the preparation of the financial statements.

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