1 July 2023 false No description of principal activity Taxfiler 2024.6 SC537561business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC5375612023-06-30 SC5375612023-07-012024-06-30 SC537561business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 SC537561business:FilletedAccounts2023-07-012024-06-30 SC5375612024-06-30 SC5375612023-06-30 SC537561core:WithinOneYear2024-06-30 SC537561core:WithinOneYear2023-06-30 SC537561core:AfterOneYear2024-06-30 SC537561core:AfterOneYear2023-06-30 SC537561core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC537561core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC537561core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC537561core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC537561core:PreviouslyStatedAmount2024-06-30 SC537561core:PreviouslyStatedAmount2023-06-30 SC537561business:SmallEntities2023-07-012024-06-30 SC537561business:Director12023-07-012024-06-30 SC537561countries:Scotland2023-07-012024-06-30 SC537561business:RegisteredOffice2023-07-012024-06-30 SC537561core:PlantMachinery2023-07-012024-06-30 SC537561core:MotorVehicles2023-07-012024-06-30 SC537561core:FurnitureFittings2023-07-012024-06-30 SC537561core:ComputerEquipment2023-07-012024-06-30 SC537561core:PlantMachinery2023-06-30 SC537561core:MotorVehicles2023-06-30 SC537561core:FurnitureFittings2023-06-30 SC537561core:ComputerEquipment2023-06-30 SC537561core:PlantMachinery2024-06-30 SC537561core:MotorVehicles2024-06-30 SC537561core:FurnitureFittings2024-06-30 SC537561core:ComputerEquipment2024-06-30 SC5375612022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC537561 (Scotland)
SWAT International Ltd Unaudited accounts for the year ended 30 June 2024
SWAT International Ltd Unaudited accounts Contents
Page
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SWAT International Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
144,465 
96,582 
Current assets
Debtors
125,363 
52,582 
Cash at bank and in hand
112,957 
186,440 
238,320 
239,022 
Creditors: amounts falling due within one year
(70,479)
(77,823)
Net current assets
167,841 
161,199 
Total assets less current liabilities
312,306 
257,781 
Creditors: amounts falling due after more than one year
(9,650)
(20,626)
Provisions for liabilities
Deferred tax
(28,892)
(19,316)
Net assets
273,764 
217,839 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
272,764 
216,839 
Shareholders' funds
273,764 
217,839 
For the year ending 30 June 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2025 and were signed on its behalf by
Andrew, Daniel Kelly Director Company Registration No. SC537561
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SWAT International Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
SWAT International Ltd is a private company, limited by shares, registered in Scotland, registration number SC537561. The registered office is SWAT HQ, 24 Cleuch Road, North Middleton, Gorebridge, EH23 4RB, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line Method
Motor vehicles
33% Reducing Balance Method
Fixtures & fittings
20% Reducing Balance Method
Computer equipment
20% Straight Line Method
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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SWAT International Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
26,863 
139,905 
3,617 
7,326 
177,711 
Additions
13,246 
73,072 
- 
2,882 
89,200 
Disposals
- 
(15,333)
- 
- 
(15,333)
At 30 June 2024
40,109 
197,644 
3,617 
10,208 
251,578 
Depreciation
At 1 July 2023
15,711 
59,577 
1,627 
4,214 
81,129 
Charge for the year
4,600 
33,388 
398 
1,374 
39,760 
On disposals
- 
(13,776)
- 
- 
(13,776)
At 30 June 2024
20,311 
79,189 
2,025 
5,588 
107,113 
Net book value
At 30 June 2024
19,798 
118,455 
1,592 
4,620 
144,465 
At 30 June 2023
11,152 
80,328 
1,990 
3,112 
96,582 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
117,786 
21,975 
Trade debtors
7,577 
30,607 
125,363 
52,582 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,717 
7,531 
VAT
14,906 
- 
Obligations under finance leases and hire purchase contracts
6,320 
6,320 
Taxes and social security
30,064 
46,762 
Other creditors
3,402 
7,290 
Loans from directors
8,320 
8,320 
Accruals
1,750 
1,600 
70,479 
77,823 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,964 
10,620 
Obligations under finance leases and hire purchase contracts
3,686 
10,006 
9,650 
20,626 
8
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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