Company registration number: 08121995
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Shani Imaging Limited
Pages for filing with the Registrar
Company registration number: 08121995
Shani Imaging Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 1 1
Tangible assets 5 101 136
102 137
Current assets
Stocks 11,575 19,850
Debtors 3,174 1,852
Cash at bank and in hand 8,345 5,004
23,094 26,706
Creditors: amounts falling due within one
year 		6 (46,221) (45,154)
Net current liabilities (23,127) (18,448)
Total assets less current liabilities (23,025) (18,311)
Creditors: Amounts falling due after more
than one year 		7 (104,012) (103,249)
NET LIABILITIES (127,037) (121,560)
Capital and reserves
Called up share capital 2 2
Profit and loss account (127,039) (121,562)
TOTAL EQUITY (127,037) (121,560)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08121995
Shani Imaging Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 May 2026 and signed on its behalf by:
Mr M Jetha, Director
30 May 2026
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Shani Imaging Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Shani Imaging Limited is a private company registered in England and Wales. Its registered number is 08121995. The company is limited by shares. Its registered office is Unit 21, Kingspark Business Centre, 152-178 Kingston Road, New Malden, Surrey, KT3 3ST.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Computer equipment - 33.33% reducing balance
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Shani Imaging Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Intangible assets
Goodwill
£
Cost
At 1 September 2024 35,000
At 31 August 2025 35,000
Amortisation
At 1 September 2024 34,999
At 31 August 2025 34,999
Net book value
At 31 August 2025 1
At 31 August 2024 1
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Shani Imaging Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 3,165
At 31 August 2025 3,165
Depreciation
At 1 September 2024 3,029
Charge for year 35
At 31 August 2025 3,064
Net book value
At 31 August 2025 101
At 31 August 2024 136
6 Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors 24,370 19,784
Social security and other tax 5,113 8,485
Accruals and deferred income 16,738 16,885
46,221 45,154
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 104,012 103,249
8 Related party transactions
The company is controlled by Mr and Mrs M Jetha by virtue of their combined shareholdings in the company.
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