The average number of persons, including directors, employed by the company during the year was as follows:

During the year, the company has transitioned from FRS 102 Section 1A to FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime.

As a result of the transition, deferred tax balances previously recognised under FRS 102 have been derecognised, as FRS 105 does not permit the recognition of deferred tax. The impact of this adjustment has been reflected in opening retained earnings at the date of transition.

There were no other material adjustments arising on transition to FRS 105.

Sheen Labels Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Long Barn, Moddershall, Stone, Staffordshire, ST15 8TQ.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true