Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01truefalseNo description of principal activity2622trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09536458 2023-05-01 2024-04-30 09536458 2022-05-01 2023-04-30 09536458 2024-04-30 09536458 2023-04-30 09536458 c:Director1 2023-05-01 2024-04-30 09536458 c:RegisteredOffice 2023-05-01 2024-04-30 09536458 d:PlantMachinery 2023-05-01 2024-04-30 09536458 d:PlantMachinery 2024-04-30 09536458 d:PlantMachinery 2023-04-30 09536458 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09536458 d:FurnitureFittings 2023-05-01 2024-04-30 09536458 d:FurnitureFittings 2024-04-30 09536458 d:FurnitureFittings 2023-04-30 09536458 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09536458 d:OfficeEquipment 2023-05-01 2024-04-30 09536458 d:OfficeEquipment 2024-04-30 09536458 d:OfficeEquipment 2023-04-30 09536458 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09536458 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09536458 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-30 09536458 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 09536458 d:CurrentFinancialInstruments 2024-04-30 09536458 d:CurrentFinancialInstruments 2023-04-30 09536458 d:Non-currentFinancialInstruments 2024-04-30 09536458 d:Non-currentFinancialInstruments 2023-04-30 09536458 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09536458 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09536458 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09536458 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 09536458 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 09536458 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 09536458 d:ShareCapital 2024-04-30 09536458 d:ShareCapital 2023-04-30 09536458 d:RetainedEarningsAccumulatedLosses 2024-04-30 09536458 d:RetainedEarningsAccumulatedLosses 2023-04-30 09536458 c:OrdinaryShareClass1 2023-05-01 2024-04-30 09536458 c:OrdinaryShareClass1 2024-04-30 09536458 c:OrdinaryShareClass1 2023-04-30 09536458 c:FRS102 2023-05-01 2024-04-30 09536458 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09536458 c:FullAccounts 2023-05-01 2024-04-30 09536458 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09536458 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-05-01 2024-04-30 09536458 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company registration number: 09536458







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


SWATS FOR TOTS LTD






































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SWATS FOR TOTS LTD
 


 
COMPANY INFORMATION


Director
S Naidu 




Registered number
09536458



Registered office
St. Davids
Chelmsford Road

Bishop's Stortford

CM22 7BD




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

Herts

SG1 3QP





 


SWATS FOR TOTS LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 8


 


SWATS FOR TOTS LTD
REGISTERED NUMBER:09536458



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
7,200
10,800

Tangible assets
 5 
1,347
119

  
8,547
10,919

Current assets
  

Debtors: amounts falling due within one year
 6 
288,916
223,149

Cash at bank and in hand
 9 
10,709
13,975

  
299,625
237,124

Creditors: amounts falling due within one year
 7 
(87,139)
(35,144)

Net current assets
  
 
 
212,486
 
 
201,980

Total assets less current liabilities
  
221,033
212,899

Creditors: amounts falling due after more than one year
 8 
(28,888)
(20,833)

  

Net assets
  
192,145
192,066


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
192,045
191,966

  
192,145
192,066


Page 1

 


SWATS FOR TOTS LTD
REGISTERED NUMBER:09536458


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The director considers 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 director acknowledges her 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.

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 income and retained earnings 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 by: 




................................................
S Naidu
Director

Date: 31 January 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Swats For Tots Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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.

Page 3

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

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:

Plant and machinery
-
25%
Fixtures and fittings
-
25%
Office equipment
-
25%

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.

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
Page 4

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)



3.


Employees

The average monthly number of employees, including directors, during the year was 26 (2023 - 22).


4.


Intangible assets




Total

£



Cost


At 1 May 2023
36,000



At 30 April 2024

36,000



Amortisation


At 1 May 2023
25,200


Charge for the year on owned assets
3,600



At 30 April 2024

28,800



Net book value



At 30 April 2024
7,200



At 30 April 2023
10,800



Page 5

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
67,698
7,149
-
74,847


Additions
-
-
1,406
1,406



At 30 April 2024

67,698
7,149
1,406
76,253



Depreciation


At 1 May 2023
67,579
7,149
-
74,728


Charge for the year on owned assets
119
-
59
178



At 30 April 2024

67,698
7,149
59
74,906



Net book value



At 30 April 2024
-
-
1,347
1,347



At 30 April 2023
119
-
-
119


6.


Debtors

2024
2023
£
£


Other debtors
272,547
212,568

Prepayments and accrued income
10,581
10,581

Tax recoverable
5,788
-

288,916
223,149


Page 6

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Other loans
19,500
-

Trade creditors
5,932
1,294

Corporation tax
22,162
17,849

Other taxation and social security
2,848
2,076

Other creditors
23,025
1,224

Accruals and deferred income
3,672
2,701

87,139
35,144



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,833
20,833

Other loans
18,055
-

28,888
20,833



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Other loans
19,500
-


29,500
10,000

Amounts falling due 1-2 years

Bank loans
10,833
20,833

Other loans
18,055
-


28,888
20,833



58,388
30,833


Page 7

 


SWATS FOR TOTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



11.


Related party transactions

At the balance sheet date the director owed £ 46,707 (2023: £94 creditor) to the company. The balance can be found within debtors due within one year. The maximum balance outstanding in the year was £46,707. The balance is interest-free. This balance is being repaid post year end.
At the balance sheet date, the company owed £197,090 (2022: £183,666) by connected companies. The balance can be found within debtors. This balance is interest-free.

 
Page 8