Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity55falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13870392 2024-04-01 2025-03-31 13870392 2023-04-01 2024-03-31 13870392 2025-03-31 13870392 2024-03-31 13870392 c:Director1 2024-04-01 2025-03-31 13870392 c:Director2 2024-04-01 2025-03-31 13870392 c:Director3 2024-04-01 2025-03-31 13870392 c:Director4 2024-04-01 2025-03-31 13870392 c:Director5 2024-04-01 2025-03-31 13870392 c:RegisteredOffice 2024-04-01 2025-03-31 13870392 d:FreeholdInvestmentProperty 2025-03-31 13870392 d:FreeholdInvestmentProperty 2024-03-31 13870392 d:CurrentFinancialInstruments 2025-03-31 13870392 d:CurrentFinancialInstruments 2024-03-31 13870392 d:Non-currentFinancialInstruments 2025-03-31 13870392 d:Non-currentFinancialInstruments 2024-03-31 13870392 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13870392 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13870392 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 13870392 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 13870392 d:ShareCapital 2025-03-31 13870392 d:ShareCapital 2024-03-31 13870392 d:RetainedEarningsAccumulatedLosses 2025-03-31 13870392 d:RetainedEarningsAccumulatedLosses 2024-03-31 13870392 c:FRS102 2024-04-01 2025-03-31 13870392 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13870392 c:FullAccounts 2024-04-01 2025-03-31 13870392 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13870392 2 2024-04-01 2025-03-31 13870392 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 13870392







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


SW & H PROPERTY LIMITED






































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SW & H PROPERTY LIMITED
 


 
COMPANY INFORMATION


Directors
Mr D J S Alcock 
Mr P Bosher 
Mr J L Daniels 
MR R D Hemming 
Mr I J Llewellyn 




Registered number
13870392



Registered office
Fountain House
26 St. John's Street

Bedford

MK42 0AQ




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


SW & H PROPERTY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


SW & H PROPERTY LIMITED
REGISTERED NUMBER:13870392



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
335,192
335,192

  
335,192
335,192

Current assets
  

Debtors: amounts falling due within one year
 5 
4,100
2,100

Cash at bank and in hand
  
349
2,682

  
4,449
4,782

Creditors: amounts falling due within one year
 6 
(126,991)
(120,953)

Net current liabilities
  
 
 
(122,542)
 
 
(116,171)

Total assets less current liabilities
  
212,650
219,021

Creditors: amounts falling due after more than one year
 7 
(204,972)
(211,593)

  

Net assets
  
7,678
7,428

Page 1

 


SW & H PROPERTY LIMITED
REGISTERED NUMBER:13870392


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
7,578
7,328

  
7,678
7,428


The directors consider 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 directors acknowledge their 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: 




MR R D Hemming
Director

Date: 21 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


SW & H PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

SW & H Property Limited is a private company limited by shares, registered in England and Wales. The address of it's registered office is disclosed on the company information page.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 


SW & H PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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.


 
2.7

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

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.

 
2.9

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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Page 4

 


SW & H PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
335,192



At 31 March 2025
335,192

The 2025 valuations were made by the directors, on an open market value for existing use basis.





5.


Debtors

2025
2024
£
£


Trade debtors
4,000
2,000

Called up share capital not paid
100
100

4,100
2,100



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
10,455
13,996

Other creditors
114,516
104,957

Accruals and deferred income
2,020
2,000

126,991
120,953


Page 5

 


SW & H PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
204,972
211,593

204,972
211,593


There is a fixed and floating over all property and undertaking within the company including a negative pledge in respect of bank loans totalling £215,427 (2024 - £225,589).


8.


Related party transactions

At the year end directors were owed £92,266 (2024 - £92,266) by the company.

 
Page 6