IRIS Accounts Production v25.1.4.42 SC259894 Board of Directors 1.1.24 31.12.24 31.12.24 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2598942023-12-31SC2598942024-12-31SC2598942024-01-012024-12-31SC2598942022-12-31SC2598942023-01-012023-12-31SC2598942023-12-31SC259894ns15:Scotland2024-01-012024-12-31SC259894ns14:PoundSterling2024-01-012024-12-31SC259894ns10:Director12024-01-012024-12-31SC259894ns10:PrivateLimitedCompanyLtd2024-01-012024-12-31SC259894ns10:SmallEntities2024-01-012024-12-31SC259894ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-31SC259894ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-31SC259894ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-31SC259894ns10:FullAccounts2024-01-012024-12-31SC259894ns10:Director22024-01-012024-12-31SC259894ns10:CompanySecretary12024-01-012024-12-31SC259894ns10:RegisteredOffice2024-01-012024-12-31SC259894ns5:CurrentFinancialInstruments2024-12-31SC259894ns5:CurrentFinancialInstruments2023-12-31SC259894ns5:ShareCapital2024-12-31SC259894ns5:ShareCapital2023-12-31SC259894ns5:SharePremium2024-12-31SC259894ns5:SharePremium2023-12-31SC259894ns5:RetainedEarningsAccumulatedLosses2024-12-31SC259894ns5:RetainedEarningsAccumulatedLosses2023-12-31SC259894ns5:CostValuation2023-12-31
REGISTERED NUMBER: SC259894 (Scotland)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

S.A.W. INVESTMENTS LIMITED

S.A.W. INVESTMENTS LIMITED (REGISTERED NUMBER: SC259894)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


S.A.W. INVESTMENTS LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: S A Wynne
G Wynne





SECRETARY: G Wynne





REGISTERED OFFICE: Q Court
3 Quality Street
Edinburgh
EH4 5BP





REGISTERED NUMBER: SC259894 (Scotland)





ACCOUNTANTS: Haines Watts
Business Advisors and Accountants
Q Court
3 Quality Street
Edinburgh
EH4 5BP

S.A.W. INVESTMENTS LIMITED (REGISTERED NUMBER: SC259894)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 222,222 222,222

CURRENT ASSETS
Debtors 5 48,796 19,896
Cash at bank 131 256
48,927 20,152
CREDITORS
Amounts falling due within one year 6 2,637 2,147
NET CURRENT ASSETS 46,290 18,005
TOTAL ASSETS LESS CURRENT
LIABILITIES

268,512

240,227

CAPITAL AND RESERVES
Called up share capital 12 12
Share premium 22,212 22,212
Retained earnings 246,288 218,003
SHAREHOLDERS' FUNDS 268,512 240,227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2025 and were signed on its behalf by:



S A Wynne - Director


S.A.W. INVESTMENTS LIMITED (REGISTERED NUMBER: SC259894)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

S.A.W. Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are valued at cost less any necessary impairment.

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

INCOME FROM SHARES IN GROUP UNDERTAKINGS
Income is recognised when dividends are received.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about S.A.W. Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

S.A.W. INVESTMENTS LIMITED (REGISTERED NUMBER: SC259894)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 222,222
NET BOOK VALUE
At 31 December 2024 222,222
At 31 December 2023 222,222

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 48,796 19,896

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 2,637 2,147

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.