ACCOUNTS - Final Accounts preparation

Registered number: 13870811

SPEAK TO SHINE INTERNATIONAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

SPEAK TO SHINE INTERNATIONAL LIMITED

REGISTERED NUMBER: 13870811

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		1,946		3,320
			1,946		3,320
Current assets
Debtors: amounts falling due within one year	5	33,857		28,184
Cash at bank and in hand	6	52		19
		33,909		28,203
Creditors: amounts falling due within one year	7	(2,556)		(1,219)
Net current assets			31,354		26,983
Total assets less current liabilities			33,300		30,303

Net assets			33,300		30,303

Capital and reserves
Called up share capital	9	10	10
Profit and loss account	10	33,290	30,293
		33,300	30,303

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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SPEAK TO SHINE INTERNATIONAL LIMITED

REGISTERED NUMBER: 13870811

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2026

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2026.

D A Roylance

Director

The notes on pages 4 to 8 form part of these financial statements.

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SPEAK TO SHINE INTERNATIONAL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 February 2024	10	19,780	19,790
Comprehensive income for the year
Profit for the year	-	10,513	10,513
Total comprehensive income for the year	-	10,513	10,513
Total transactions with owners	-	-	-

At 1 February 2025	10	30,293	30,303
Comprehensive income for the year
Profit for the year	-	2,997	2,997
Total comprehensive income for the year	-	2,997	2,997
Total transactions with owners	-	-	-
At 31 January 2026	10	33,290	33,300

The notes on pages 4 to 8 form part of these financial statements.

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SPEAK TO SHINE INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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SPEAK TO SHINE INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.Accounting policies (continued)

1.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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SPEAK TO SHINE INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 February 2025	6,868
	At 31 January 2026	6,868
	Depreciation
	At 1 February 2025	3,548
	Charge for the year on owned assets	1,374
	At 31 January 2026	4,922
	Net book value
	At 31 January 2026	1,946
	At 31 January 2025	3,320

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SPEAK TO SHINE INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Other debtors	33,857	28,184
	33,857	28,184

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	52	19
	52	19

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	57
Corporation tax	1,152	18
Other taxation and social security	804	447
Other creditors	-	97
Accruals and deferred income	600	600
	2,556	1,219

8.	Financial instruments
		2026	2025
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	52	52

Financial assets measured at fair value through profit or loss comprise...

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SPEAK TO SHINE INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

5,000 (2025 - 5,000) Ordinary A shares of £0.001 each	5	5
3,333 (2025 - 3,330) Ordinary B shares of £0.001 each	3	3
1,667 (2025 - 1,670) Ordinary C shares of £0.001 each	2	2

	10	10

10.

Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

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