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Registered number: 06252568
SAWA Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
WR Frost
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06252568
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 6,494
Debtors 5 48,901 39,132
Cash at bank and in hand 4,906 5,493
53,807 51,119
Creditors: Amounts Falling Due Within One Year 6 (1,997 ) (1,527 )
NET CURRENT ASSETS (LIABILITIES) 51,810 49,592
TOTAL ASSETS LESS CURRENT LIABILITIES 51,810 49,592
NET ASSETS 51,810 49,592
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Profit and Loss Account 41,810 39,592
SHAREHOLDERS' FUNDS 51,810 49,592
For the year ending 31 March 2023 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
Mrs M Talwar
Director
29/09/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
SAWA Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06252568 . The registered office is 12 Orchard Court, Heron Road, Exeter, EX2 7LL.
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. 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.

2.3. 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.
2.4. Taxation
The 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 year 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 asset reflects 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.

The current year tax and deferred tax is adjusted in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2022: 2)
2 2
4. Stocks
2023 2022
£ £
Materials - 6,494
- 6,494
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,907 15,842
Corporation tax recoverable assets 297 293
Amounts owed by holding company (Debtors < 1 year) 20,697 22,997
48,901 39,132
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 275
Corporation tax 520 -
VAT 18 -
Other creditors 223 222
Accruals and deferred income 1,236 1,030
1,997 1,527
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
10,000 Ordinary Shares of £ 1 each 10,000 10,000
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is SAWA Services Private Limited . SAWA Services Private Limited owns 100% of the share capital and was incorporated in India.
Page 3