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Registered number: 06204763
SHINE TRADERS LIMITED
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
SHINE TRADERS LIMITED
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6—7
Statement of Changes in Equity | 8
Notes to the Financial Statements | 9—12

Page 1
SHINE TRADERS LIMITED
Company Information
For The Year Ended 31 October 2025
Company Information

Directors | Thurairajah Baskaran
| Mr THURAIRAJAH PIRABAHARAN
| Shanmuganathan Suresh
| Mr Muttiyaa Krishnaraja
Company Number | 06204763
Registered Office | 54 South Park Road
| Ilford
| Essex
| IG1 1SS
Accountants | Sai Accounting Services Limited
| 54 South Park Road
| Ilford
| Essex
| IG1 1SS

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SHINE TRADERS LIMITED
Company No. 06204763
Directors' Report For The Year Ended 31 October 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2025.
Principal Activity
The company's principal activity continues to be that of off licence and grocers operating through three outlets.
Directors
The directors who held office during the year were as follows:

Thurairajah Baskaran
Mr THURAIRAJAH PIRABAHARAN
Shanmuganathan Suresh
Mr Muttiyaa Krishnaraja | Appointed | 19/02/2026

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr THURAIRAJAH PIRABAHARAN Director
07/07/2026

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SHINE TRADERS LIMITED
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

14/07/2026

Sai Accounting Services Limited
54 South Park Road
Ilford
Essex
IG1 1SS
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SHINE TRADERS LIMITED
Profit and Loss Account
For The Year Ended 31 October 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 2,249,154 |  | 2,352,559
Cost of sales |  | (1,711,002 ) |  | (1,788,847 )
GROSS PROFIT |  | 538,152 |  | 563,712
Administrative expenses |  | (490,499 ) |  | (498,559 )
Other operating income |  | 15,144 |  | 14,721
OPERATING PROFIT |  | 62,797 |  | 79,874
Other interest receivable and similar income |  | 235 |  | -
Interest payable and similar charges |  | (425 ) |  | (672 )
PROFIT BEFORE TAXATION |  | 62,607 |  | 79,202
Tax on Profit |  | (16,670 ) |  | (21,955 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 45,937 |  | 57,247

The notes on pages 9 to 12 form part of these financial statements.
Page 4
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SHINE TRADERS LIMITED
Statement of Comprehensive Income
For The Year Ended 31 October 2025
Statement of Comprehensive Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
PROFIT FOR THE FINANCIAL YEAR |  | 45,937 |  | 57,247
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | 45,937 |  | 57,247

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SHINE TRADERS LIMITED
Balance Sheet
As At 31 October 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 174,588 |  | 174,588
Tangible Assets | 5 |  | 63,842 |  | 78,293
|  |  | 238,430 |  | 252,881
CURRENT ASSETS
Stocks | 6 | 153,180 |  | 152,604 |
Debtors | 7 | 67,273 |  | 67,273 |
Cash at bank and in hand |  | 41,338 |  | 23,300 |
|  | 261,791 |  | 243,177 |
Creditors: Amounts Falling Due Within One Year | 8 | (101,631 ) |  | (112,260 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 160,160 |  | 130,917
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 398,590 |  | 383,798
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,436 ) |  | (11,381 )
NET ASSETS |  |  | 393,154 |  | 372,417
CAPITAL AND RESERVES
Called up share capital | 11 |  | 840 |  | 840
Profit and Loss Account |  |  | 392,314 |  | 371,577
SHAREHOLDERS' FUNDS |  |  | 393,154 |  | 372,417

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SHINE TRADERS LIMITED
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr THURAIRAJAH PIRABAHARAN Director
07/07/2026

The notes on pages 9 to 12 form part of these financial statements.
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SHINE TRADERS LIMITED
Statement of Changes in Equity
For The Year Ended 31 October 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 November 2023 | 840 | 389,930 | 390,770
Profit for the year and total comprehensive income | - | 57,247 | 57,247
Dividends paid | - | (75,600) | (75,600)
As at 31 October 2024 and 1 November 2024 | 840 | 371,577 | 372,417
Profit for the year and total comprehensive income | - | 45,937 | 45,937
Dividends paid | - | (25,200) | (25,200)
As at 31 October 2025 | 840 | 392,314 | 393,154

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SHINE TRADERS LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
SHINE TRADERS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06204763 . The registered office is 54 South Park Road, Ilford, Essex, IG1 1SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. No amortisation charged.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Reducing balance basis
Fixtures & Fittings | 20% Reducing balance basis

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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SHINE TRADERS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 344,579
As at 31 October 2025 | 344,579
Amortisation
As at 1 November 2024 | 169,991
As at 31 October 2025 | 169,991
Net Book Value
As at 31 October 2025 | 174,588
As at 1 November 2024 | 174,588

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SHINE TRADERS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 159,586 | 103,864 | 263,450
As at 31 October 2025 | 159,586 | 103,864 | 263,450
Depreciation
As at 1 November 2024 | 105,446 | 79,711 | 185,157
Provided during the period | 10,828 | 3,623 | 14,451
As at 31 October 2025 | 116,274 | 83,334 | 199,608
Net Book Value
As at 31 October 2025 | 43,312 | 20,530 | 63,842
As at 1 November 2024 | 54,140 | 24,153 | 78,293

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 153,180 |  | 152,604

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 67,273 |  | 67,273

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,348 |  | 4,348
Trade creditors | 22,004 |  | 29,673
Bank loans and overdrafts | 7,121 |  | 11,052
Corporation tax | 16,670 |  | 21,955
Other taxes and social security | 3,539 |  | 2,852
VAT | 7,129 |  | 6,396
Net wages | - |  | 9,347
Other creditors( Lottery, Paypoint & Buspass) | 6,105 |  | 2,611
Pension | 785 |  | 769
Accruals and deferred income | 3,800 |  | 3,800
Directors' loan accounts | 30,130 |  | 19,457
| 101,631 |  | 112,260

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SHINE TRADERS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,436 |  | 5,436
Bank loans | - |  | 5,945
| 5,436 |  | 11,381

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,348 |  | 4,348
Later than one year and not later than five years | 5,436 |  | 5,436
Later than five years | - |  | -
| 9,784 |  | 9,784
| 9,784 |  | 9,784

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 840 |  | 840

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 110,401
Later than one year and not later than five years | - |  | 441,599
| - |  | 552,000

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