Company registration number 12518024 (England and Wales)
Shine Time Ltd
Unaudited Financial Statements
For the year ended 31 March 2026
Shine Time Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
Shine Time Ltd
Statement Of Financial Position
As at 31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
3
83,663
71,717
Cash at bank and in hand
10,603
-
0
94,266
71,717
Creditors: amounts falling due within one year
4
(67,023)
(48,569)
Net current assets
27,243
23,148
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
27,240
23,145
Total equity
27,243
23,148

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 July 2026 and are signed on its behalf by:
L C Shaw
Director
Company registration number 12518024 (England and Wales)
Shine Time Ltd
Notes to the financial statements
For the year ended 31 March 2026
- 2 -
1
Accounting policies
Company information

Shine Time Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Yew Tree Farm Yard Common Lane,Welsh Road, Balderton, Chester, England, CH4 9LG.

1.1
Basis of preparation

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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
83,663
71,717
Shine Time Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 3 -
4
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
0
17,663
Trade creditors
15,605
4,002
Corporation tax
960
2,946
Other creditors
50,458
23,958
67,023
48,569
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