REGISTERED NUMBER: 06346405 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Swara Trading International Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Anis Sobhag Shah

Mrs Minal Anis Shah

Mr Pranay Shah

Miss Bella Shah

SECRETARY:

Mr Anis Sobhag Shah

REGISTERED OFFICE:

132 Upper Richmond Road West

East Sheen

Richmond

London

SW14 8DS

REGISTERED NUMBER:

06346405 (England and Wales)

ACCOUNTANTS:

Capitax Financial Limited

Devonshire House

582 Honeypot Lane

Stanmore

MIDDLESEX

HA7 1JS

FIXED ASSETS

Tangible assets

4

61,737

70,163

CURRENT ASSETS

Stocks

245,519

183,443

Debtors

5

140,333

319,836

Cash at bank

975,427

922,200

1,361,279

1,425,479

CREDITORS

Amounts falling due within one year

6

395,394

393,063

NET CURRENT ASSETS

965,885

1,032,416

TOTAL ASSETS LESS CURRENT LIABILITIES

1,027,622

1,102,579

PROVISIONS FOR LIABILITIES

11,730

13,331

NET ASSETS

1,015,892

1,089,248

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

100

100

Retained earnings

1,015,692

1,089,048

SHAREHOLDERS' FUNDS

1,015,892

1,089,248

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr Anis Sobhag Shah - Director

1.	STATUTORY INFORMATION

Swara Trading International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

209,300

Additions

9,548

At 31 August 2025

218,848

DEPRECIATION

At 1 September 2024

139,137

Charge for year

17,974

At 31 August 2025

157,111

NET BOOK VALUE

At 31 August 2025

61,737

At 31 August 2024

70,163

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

98,770

278,773

Other debtors

1,500

1,000

100,270

279,773

Amounts falling due after more than one year:

Other debtors

40,063

40,063

Aggregate amounts

140,333

319,836

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

152,324

154,007

Taxation and social security

41,873

69,810

Other creditors

201,197

169,246

395,394

393,063

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year ended 31 August 2025, Swara Trading International Ltd owed a total of £179,299 to its Directors. This amount is shown as part of Other Creditors under Creditors due within one year. Please be advised that the directors have agreed to provide this loan on an interest free basis and the loan is payable on demand.

8.	RELATED PARTY DISCLOSURES

During the year ended 31 August 2025, Swara Trading International Ltd entered into a loan agreement with a related company. The loan of £1,500 was provided as an interest free loan and is repayable on demand.

Hence the amounts is being reflected accordingly under Debtors due within one year.