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Registered number: 06252568
SAWA Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Frost
SAWA Engineering Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
SAWA Engineering Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06252568

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 3,709 |  | - |
Debtors | 5 | 47,226 |  | 41,494 |
Cash at bank and in hand |  | 2,733 |  | 13,953 |
|  | 53,668 |  | 55,447 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,133 ) |  | (3,717 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,535 |  | 51,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 51,535 |  | 51,730
NET ASSETS |  |  | 51,535 |  | 51,730
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 41,535 |  | 41,730
SHAREHOLDERS' FUNDS |  |  | 51,535 |  | 51,730

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs M Talwar Director
30/07/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SAWA Engineering Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
SAWA Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06252568 . The registered office is Suite B First Floor Tourism House, Pynes Hill, Exeter, Devon, EX2 5WS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
The current year tax and deferred tax is adjusted in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2024: 2)
2 2
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,709 |  | -

Page 2
Page 3
SAWA Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,559 |  | 27,559
Amounts owed by participating interests | 19,285 |  | 13,935
Other debtors | 382 |  | -
| 47,226 |  | 41,494

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,133 |  | 1,576
Taxation and social security | - |  | 2,141
| 2,133 |  | 3,717

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10,000 Ordinary Shares of £ 1 each | 10,000 |  | 10,000

8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is SAWA Services Private Limited . SAWA Services Private Limited owns 100% of the share capital and was incorporated in India.
Page 3