2022-09-012023-08-312023-08-31false06979366S W Motors & Fans 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S W Motors & Fans Limited

Registered Number
06979366
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

S W Motors & Fans Limited
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Jason Robert Bean

Company Secretary

Jason Robert Bean

Registered Address

Poplar Cottage Wooley Lane
Knowle St. Giles
Chard
TA20 4BA

Registered Number

06979366 (England and Wales)
S W Motors & Fans Limited
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks540756
Debtors10,20022,055
Cash at bank and on hand264,262259,660
275,002282,471
Creditors amounts falling due within one year4(35,034)(50,339)
Net current assets (liabilities)239,968232,132
Total assets less current liabilities239,968232,132
Net assets239,968232,132
Capital and reserves
Called up share capital100100
Profit and loss account239,868232,032
Shareholders' funds239,968232,132
The financial statements were approved and authorised for issue by the Director on 5 February 2024, and are signed on its behalf by:
Jason Robert Bean
Director
Registered Company No. 06979366
S W Motors & Fans Limited
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year00
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables10,20022,055
Total10,20022,055
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables16,91629,653
Taxation and social security15,67018,148
Other creditors1,0631,238
Accrued liabilities and deferred income1,3851,300
Total35,03450,339
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.