2022-10-012023-12-312023-12-31falseSC710122SWIMPLE 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SWIMPLE LTD

Registered Number
SC710122
(Scotland)

Unaudited Financial Statements for the Period ended
31 December 2023

SWIMPLE LTD
Company Information
for the period from 1 October 2022 to 31 December 2023

Directors

David Crum
Nicholas Crum
Alistair Wood
Malcolm Wood

Registered Address

20 Craigie Way
Ayr
KA8 0HJ

Registered Number

SC710122 (Scotland)
SWIMPLE LTD
Balance Sheet as at
31 December 2023

Notes

31 Dec 2023

30 Sep 2022

£

£

£

£

Fixed assets
Intangible assets334,77037,156
34,77037,156
Current assets
Debtors6814,980
Cash at bank and on hand6166,768
68421,748
Creditors amounts falling due within one year4(3,022)(10,398)
Net current assets (liabilities)(2,338)11,350
Total assets less current liabilities32,43248,506
Creditors amounts falling due after one year5(146,500)(105,000)
Net assets(114,068)(56,494)
Capital and reserves
Called up share capital11
Profit and loss account(114,069)(56,495)
Shareholders' funds(114,068)(56,494)
The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2024, and are signed on its behalf by:
Nicholas Crum
Director
Registered Company No. SC710122
SWIMPLE LTD
Notes to the Financial Statements
for the period ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 October 2243,80443,804
Additions21,75421,754
At 31 December 2365,55865,558
Amortisation and impairment
At 01 October 226,6486,648
Charge for year24,14024,140
At 31 December 2330,78830,788
Net book value
At 31 December 2334,77034,770
At 30 September 2237,15637,156
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,84110,296
Other creditors481102
Accrued liabilities and deferred income700-
Total3,02210,398
5.Creditors: amounts due after one year

2023

2022

££
Other creditors146,500105,000
Total146,500105,000