IRIS Accounts Production v26.1.10.61 SC510475 director 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC510475 2024-07-31 SC510475 2025-07-31 SC510475 2024-08-01 2025-07-31 SC510475 2023-07-31 SC510475 2023-08-01 2024-07-31 SC510475 2024-07-31 SC510475 ns15:Scotland 2024-08-01 2025-07-31 SC510475 ns14:PoundSterling 2024-08-01 2025-07-31 SC510475 ns10:Director1 2024-08-01 2025-07-31 SC510475 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC510475 ns10:SmallEntities 2024-08-01 2025-07-31 SC510475 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC510475 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 SC510475 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC510475 ns10:FullAccounts 2024-08-01 2025-07-31 SC510475 1 2024-08-01 2025-07-31 SC510475 ns10:RegisteredOffice 2024-08-01 2025-07-31 SC510475 ns5:CurrentFinancialInstruments 2025-07-31 SC510475 ns5:CurrentFinancialInstruments 2024-07-31 SC510475 ns5:Non-currentFinancialInstruments 2025-07-31 SC510475 ns5:Non-currentFinancialInstruments 2024-07-31 SC510475 ns5:ShareCapital 2025-07-31 SC510475 ns5:ShareCapital 2024-07-31 SC510475 ns5:SharePremium 2025-07-31 SC510475 ns5:SharePremium 2024-07-31 SC510475 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 SC510475 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 SC510475 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 SC510475 ns5:ComputerSoftware 2024-08-01 2025-07-31 SC510475 ns5:PlantMachinery 2024-08-01 2025-07-31 SC510475 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 SC510475 ns5:IntangibleAssetsOtherThanGoodwill 2025-07-31 SC510475 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 SC510475 ns5:PlantMachinery 2024-07-31 SC510475 ns5:PlantMachinery 2025-07-31 SC510475 ns5:PlantMachinery 2024-07-31 SC510475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 SC510475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 SC510475 ns5:WithinOneYear 2025-07-31 SC510475 ns5:WithinOneYear 2024-07-31 SC510475 ns5:Secured 2025-07-31 SC510475 ns5:Secured 2024-07-31 SC510475 ns10:Director1 1 2024-07-31 SC510475 ns10:Director1 1 2023-07-31 SC510475 ns10:Director1 1 2024-08-01 2025-07-31 SC510475 ns10:Director1 1 2023-08-01 2024-07-31 SC510475 ns10:Director1 1 2025-07-31 SC510475 ns10:Director1 1 2024-07-31

REGISTERED NUMBER: SC510475 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Shian Group Limited

| Shian Group Limited (Registered number: SC510475) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Shian Group Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | C Thwaites

| REGISTERED OFFICE: | South Shian House

| Benderloch

| Oban

| Argyll

| PA37 1SB

| REGISTERED NUMBER: | SC510475 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| 147 Bath Street

| Glasgow

| G2 4SN

| Shian Group Limited (Registered number: SC510475) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 348 |  | 752 |  |

348 |  | 752 |  |

CURRENT ASSETS

Stocks | 140,067 |  | 104,067 |  |

Debtors | 6 | 344,786 |  | 349,832 |  |

Cash at bank and in hand | 19,080 |  | 50,959 |  |

503,933 |  | 504,858 |  |

CREDITORS

Amounts falling due within one year | 7 | 434,300 |  | 264,946 |  |

NET CURRENT ASSETS | 69,633 |  | 239,912 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 69,981 |  | 240,664 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (8,724 | ) |

PROVISIONS FOR LIABILITIES | (87 | ) | (188 | ) |

NET ASSETS | 69,894 |  | 231,752 |  |

CAPITAL AND RESERVES

Called up share capital | 121 |  | 121 |  |

Share premium | 129,979 |  | 129,979 |  |

Retained earnings | (60,206 | ) | 101,652 |  |

SHAREHOLDERS' FUNDS | 69,894 |  | 231,752 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Shian Group Limited (Registered number: SC510475) |

Balance Sheet - continued

31 July 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.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

C Thwaites - Director

| Shian Group Limited (Registered number: SC510475) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Shian Group Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

| Going concern

| The company has cash resources and has no requirement for external funding. The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accountancy appropriate in preparing the annual financial statements.

| Significant judgements and estimates

| The Director has made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The Directors' estimates, assumptions and judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes.

| Turnover

| Turnover represents net sales of goods and services, excluding value added tax and discounts offered. and insurance receipts. Income is recognised when the company becomes entitled to the income, it can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity.

| 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.

| Computer software is being amortised evenly over its estimated useful life of two years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Shian Group Limited (Registered number: SC510475) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has no complex financial statements, but does hold basic financial instruments of cash at bank and in hand, debtors and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Employment benefits

| The total cost of employee benefits to which employees have become entitled as a result of service rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Provision for liabilities

| A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Shian Group Limited (Registered number: SC510475) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 13,500 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 13,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 3,074 |  |

| DEPRECIATION

| At 1 August 2024 | 2,322 |  |

| Charge for year | 404 |  |

| At 31 July 2025 | 2,726 |  |

| NET BOOK VALUE

| At 31 July 2025 | 348 |  |

| At 31 July 2024 | 752 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 309,168 |  | 336,291 |  |

| Other debtors | 35,618 |  | 13,541 |  |

344,786 |  | 349,832 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 25,282 |  | 10,290 |  |

| Trade creditors | 378,842 |  | 222,577 |  |

| Taxation and social security | 3,819 |  | 9,194 |  |

| Other creditors | 26,357 |  | 22,885 |  |

434,300 |  | 264,946 |  |

| Shian Group Limited (Registered number: SC510475) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,724 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 750 |  | 750 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | 16,534 |  | - |  |

| Director’s Personal Guarantee

| The director has provided a personal guarantee to the company’s bankers in respect of the company’s overdraft facility up to the value of £100,000.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| C Thwaites

| Balance outstanding at start of year | 2,901 |  | 2,901 |  |

| Amounts advanced | 7,750 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,651 |  | 2,901 |  |

12. | RELATED PARTY DISCLOSURES

| There are no related party transactions which persisted during and at the year end other than that of the director's advances disclosed in note 11.