Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13777892 2024-01-01 2024-12-31 13777892 2023-01-01 2023-12-31 13777892 2024-12-31 13777892 2023-12-31 13777892 c:Director1 2024-01-01 2024-12-31 13777892 d:FurnitureFittings 2024-01-01 2024-12-31 13777892 d:FurnitureFittings 2024-12-31 13777892 d:FurnitureFittings 2023-12-31 13777892 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13777892 d:OfficeEquipment 2024-01-01 2024-12-31 13777892 d:OfficeEquipment 2024-12-31 13777892 d:OfficeEquipment 2023-12-31 13777892 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13777892 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13777892 d:CurrentFinancialInstruments 2024-12-31 13777892 d:CurrentFinancialInstruments 2023-12-31 13777892 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13777892 c:OrdinaryShareClass1 2024-12-31 13777892 c:OrdinaryShareClass1 2023-12-31 13777892 c:FRS102 2024-01-01 2024-12-31 13777892 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13777892 c:FullAccounts 2024-01-01 2024-12-31 13777892 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13777892 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13777892










SWANN VIRTUAL ASSISTANCE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
SWANN VIRTUAL ASSISTANCE LIMITED
REGISTERED NUMBER: 13777892

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
£
£


Fixed assets
1,153
-

Current assets
20,645
13,606

Creditors: amounts falling due within one year
(5,993)
(4,698)

Net current assets
 
 
14,652
 
 
8,908

Total assets less current liabilities
15,805
8,908


Net assets
15,805
8,908



Capital and reserves
15,805
8,908


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: 




................................................
Lauren Swann
Director

Date: 8 February 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SWANN VIRTUAL ASSISTANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Swann Virtual Assistance Limited is a private company limited by shares which was incorporated in England and Wales. The company's registered address is 62 Botany Road, Broadstairs, Kent, CT10 3SE.
The financial statements are presented in Pounds Sterling and rounded to the nearest pound. 

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 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

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 balance sheet date in the countries where the Company operates and generates income.


Page 2

 
SWANN VIRTUAL ASSISTANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

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:

Fixtures and fittings
-
3 year
Office equipment
-
3 year

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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
SWANN VIRTUAL ASSISTANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


Additions
775
860
1,635



At 31 December 2024

775
860
1,635



Depreciation


Charge for the year on owned assets
195
287
482



At 31 December 2024

195
287
482



Net book value



At 31 December 2024
580
573
1,153



At 31 December 2023
-
-
-


5.


Debtors

As restated
2024
2023
£
£


Trade debtors
2,115
1,356

Other debtors
7,920
9,407

10,035
10,763



6.


Cash and cash equivalents

As restated
2024
2023
£
£

Cash at bank and in hand
10,610
2,844

10,610
2,844


Page 4

 
SWANN VIRTUAL ASSISTANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Corporation tax
1,684
-

Other creditors
3,809
4,222

Accruals
500
476

5,993
4,698



8.


Share capital

As restated
2024
2023
£
£
Allotted, called up and fully paid



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


 
Page 5