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REGISTERED NUMBER: SC478086 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

ISWAI (UK) Ltd

ISWAI (UK) Ltd (Registered number: SC478086)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Chartered Accountants' Report 3

ISWAI (UK) Ltd (Registered number: SC478086)

Balance Sheet
31 March 2025

31.3.25 31.3.24
£    £    £    £   
FIXED ASSETS 41 243

CURRENT ASSETS 5,396 24,559

CREDITORS
Amounts falling due within one year (3,392 ) (15,800 )
NET CURRENT ASSETS 2,004 8,759
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,045

9,002

CREDITORS
Amounts falling due after more than
one year

(1,932

)

(1,932

)
NET ASSETS 113 7,070

CAPITAL AND RESERVES 113 7,070

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

ISWAI (UK) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC478086

Registered office: 1 Greenend Lane
Killearn
Glasgow
G63 9NR

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

ISWAI (UK) Ltd (Registered number: SC478086)

Balance Sheet - continued
31 March 2025

NOTES TO THE FINANCIAL STATEMENTS

3. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
S K Everden
Balance outstanding at start of year (420 ) (352 )
Amounts advanced 51,889 57,772
Amounts repaid (50,596 ) (57,840 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 873 (420 )



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 10 July 2025 and were signed by:




S K Everden - Director


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
ISWAI (UK) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ISWAI (UK) Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ISWAI (UK) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ISWAI (UK) Ltd and state those matters that we have agreed to state to the director of ISWAI (UK) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ISWAI (UK) Ltd and its director for our work or for this report.

It is your duty to ensure that ISWAI (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ISWAI (UK) Ltd. You consider that ISWAI (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ISWAI (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






SYKAM & Co
19 Greek Thomson Road
Balfron
Glasgow
G63 0RE


10 July 2025