Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC318966 Miss D Blackman Mrs E Blackman Mr N Salkeld Miss D Blackman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC318966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2026-03-31 SC318966 2025-03-31 SC318966 2026-03-31 SC318966 2025-04-01 2026-03-31 SC318966 frs-core:CurrentFinancialInstruments 2026-03-31 SC318966 frs-core:Non-currentFinancialInstruments 2026-03-31 SC318966 frs-core:BetweenOneFiveYears 2026-03-31 SC318966 frs-core:MotorVehicles 2026-03-31 SC318966 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC318966 frs-core:MotorVehicles 2025-03-31 SC318966 frs-core:PlantMachinery 2026-03-31 SC318966 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC318966 frs-core:PlantMachinery 2025-03-31 SC318966 frs-core:ShareCapital 2026-03-31 SC318966 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC318966 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC318966 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC318966 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC318966 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC318966 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC318966 frs-bus:Director1 2025-04-01 2026-03-31 SC318966 frs-bus:Director2 2025-04-01 2026-03-31 SC318966 frs-bus:Director3 2025-04-01 2026-03-31 SC318966 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC318966 frs-countries:Scotland 2025-04-01 2026-03-31 SC318966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-03-31 SC318966 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-03-31 SC318966 2024-03-31 SC318966 2025-03-31 SC318966 2024-04-01 2025-03-31 SC318966 frs-core:CurrentFinancialInstruments 2025-03-31 SC318966 frs-core:Non-currentFinancialInstruments 2025-03-31 SC318966 frs-core:BetweenOneFiveYears 2025-03-31 SC318966 frs-core:ShareCapital 2025-03-31 SC318966 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC318966
Shine Cleaning Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Shine Cleaning Solutions Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Shine Cleaning Solutions Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Shine Cleaning Solutions Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Shine Cleaning Solutions Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the directors of Shine Cleaning Solutions Limited , as a body, in accordance with the terms of our engagement letter dated 13 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of Shine Cleaning Solutions Limited and state those matters that we have agreed to state to the directors of Shine Cleaning Solutions Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shine Cleaning Solutions Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Shine Cleaning Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Shine Cleaning Solutions Limited . You consider that Shine Cleaning Solutions Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Shine Cleaning Solutions 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 accounts.

14 July 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
Shine Cleaning Solutions Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC318966

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,571 |  | 14,095
|  |  | 10,571 |  | 14,095
CURRENT ASSETS
Debtors | 5 | 88,445 |  | 104,885 |
Cash at bank and in hand |  | 126,476 |  | 113,337 |
|  | 214,921 |  | 218,222 |
Creditors: Amounts Falling Due Within One Year | 6 | (170,067 ) |  | (170,749 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,854 |  | 47,473
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,425 |  | 61,568
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (5,504 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (103 ) |  | (822 )
NET ASSETS |  |  | 55,322 |  | 55,242
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,200 |  | 1,200
Profit and Loss Account |  |  | 54,122 |  | 54,042
SHAREHOLDERS' FUNDS |  |  | 55,322 |  | 55,242

Page 2
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Shine Cleaning Solutions Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss D Blackman Director
14 July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Shine Cleaning Solutions Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Shine Cleaning Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC318966 . The registered office is Unit 1 Eliburn Industrial Park, Eliburn, Livingston, West Lothian, EH54 6GQ.
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. 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 | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Financial Instruments
Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.
2.5. 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.
Page 4
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Shine Cleaning Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interestbearing borrowings are subsequently carried at
amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to
the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve
months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 79 (2025: 85)
79 85
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 7,533 | 22,248 | 29,781
As at 31 March 2026 | 7,533 | 22,248 | 29,781
Depreciation
As at 1 April 2025 | 6,597 | 9,089 | 15,686
Provided during the period | 234 | 3,290 | 3,524
As at 31 March 2026 | 6,831 | 12,379 | 19,210
Net Book Value
As at 31 March 2026 | 702 | 9,869 | 10,571
As at 1 April 2025 | 936 | 13,159 | 14,095

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 79,139 |  | 94,491
Other debtors | 9,306 |  | 10,394
| 88,445 |  | 104,885

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,071 |  | 11,223
Bank loans and overdrafts | 5,503 |  | 6,000
Other creditors | 81,926 |  | 76,823
Taxation and social security | 72,567 |  | 76,703
| 170,067 |  | 170,749

Page 5
Page 6
Shine Cleaning Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,504

8. Loans
An analysis of the maturity of loans is given below:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 5,503 |  | 6,000

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 5,504

The bank loan is supported by a 100% guarantee from the UK Government.
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,200 |  | 1,200

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 24,680 |  | 18,089
| 24,680 |  | 18,089

11. Related Party Disclosures
The company operates a loan account with the director, Miss D Blackman.
During the year, the company repaid loans totalling £1,879 to the director. At the year end, the balance due to the director was £20,154 (2025: £22,033). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with the director, Mrs E Blackman.
During the year, the director advanced loans totalling £1,687 to the company. At the year end, the balance due to the director was £17,591 (2025: £15,904). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with the director, Mr N Salkeld.
During the year, the director advanced loans totalling £11 to the company. At the year end, the balance due to the director was £23,829 (2025: £23,818). This loan is unsecured, interest free and has no fixed repayment terms.
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