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SWARA LIMITED

Registered Number
09306825
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

SWARA LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

CHIKKASETTY, Veena Ravandur
NAGAPPA, Lokesh

Registered Address

14 Campion Close
Ashford
TN25 4FD

Registered Number

09306825 (England and Wales)
SWARA LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3119,96545,703
119,96545,703
Current assets
Debtors4,0657,292
Cash at bank and on hand173,903181,280
177,968188,572
Creditors amounts falling due within one year4(30,758)(13,485)
Net current assets (liabilities)147,210175,087
Total assets less current liabilities267,175220,790
Creditors amounts falling due after one year5(79,288)(31,601)
Net assets187,887189,189
Capital and reserves
Called up share capital100100
Profit and loss account187,787189,089
Shareholders' funds187,887189,189
The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2025, and are signed on its behalf by:
CHIKKASETTY, Veena Ravandur
Director
NAGAPPA, Lokesh
Director

Registered Company No. 09306825
SWARA LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
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 rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 231,19056,86558,055
Additions-107,110107,110
At 30 November 241,190163,975165,165
Depreciation and impairment
At 01 December 2397911,37312,352
Charge for year5332,79532,848
At 30 November 241,03244,16845,200
Net book value
At 30 November 24158119,807119,965
At 30 November 2321145,49245,703
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,1292,398
Taxation and social security-1,608
Finance lease and HP contracts26,6299,479
Total30,75813,485
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.
5.Creditors: amounts due after one year

2024

2023

££
Other creditors79,28831,601
Total79,28831,601
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts79,28831,601