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Company No: 05722238 (England and Wales)

# S & W BUILDING SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

S & W BUILDING SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

S & W BUILDING SERVICES LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
S & W BUILDING SERVICES LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTORS | Paul Antony Stead
| Andrew William Wilson

SECRETARY | Rebecca Wilson

REGISTERED OFFICE | Suite 11 Sandown House
| Sandbeck Way
| Wetherby
| LS22 7DN
| United Kingdom

COMPANY NUMBER | 05722238 (England and Wales)

ACCOUNTANT | Morrell Middleton Auditors Ltd Chartered Certified Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ

S & W BUILDING SERVICES LIMITED

## BALANCE SHEET

As at 31 March 2025
S & W BUILDING SERVICES LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 28,708 |  | 17,211
|  | 28,708 |  | 17,211
Current assets |  |  |  |
Debtors | 4 | 97,660 |  | 36,147
Cash at bank and in hand | 5 | 34 |  | 33
|  | 97,694 |  | 36,180
Creditors: amounts falling due within one year | 6 | ( 118,126) |  | ( 47,996)
Net current liabilities |  | (20,432) |  | (11,816)
Total assets less current liabilities |  | 8,276 |  | 5,395
Provision for liabilities | 7, 8 | ( 7,177) |  | ( 4,303)
Net assets |  | 1,099 |  | 1,092
Capital and reserves |  |  |  |
Called-up share capital | 9 | 1,000 |  | 1,000
Profit and loss account |  | 99 |  | 92
Total shareholders' funds |  | 1,099 |  | 1,092

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of S & W Building Services Limited (registered number: 05722238) were approved and authorised for issue by the Board of Directors on 24 July 2025. They were signed on its behalf by:

Andrew William Wilson Director |

S & W BUILDING SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
S & W BUILDING SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

S & W Building Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 11 Sandown House, Sandbeck Way, Wetherby, LS22 7DN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 41,711 |  | 41,711
Additions | 15,800 |  | 15,800
At 31 March 2025 | 57,511 |  | 57,511
Accumulated depreciation |  |  |
At 01 April 2024 | 24,500 |  | 24,500
Charge for the financial year | 4,303 |  | 4,303
At 31 March 2025 | 28,803 |  | 28,803
Net book value |  |  |
At 31 March 2025 | 28,708 |  | 28,708
At 31 March 2024 | 17,211 |  | 17,211

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 63,064 |  | 17,125
Other debtors | 34,596 |  | 19,022
| 97,660 |  | 36,147

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 34 |  | 33
Less: Bank overdrafts | ( 18,966) |  | ( 1,056)
| (18,932) |  | (1,023)

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts (secured) | 18,966 |  | 4,111
Trade creditors | 40,684 |  | 16,931
Taxation and social security | 22,806 |  | 16,739
Other creditors | 35,670 |  | 10,215
| 118,126 |  | 47,996

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 7,177 |  | 4,303

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 4,303) |  | ( 7,374)
(Charged)/credited to the Statement of Income and Retained Earnings | ( 2,874) |  | 3,071
At the end of financial year | ( 7,177) |  | ( 4,303)

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000