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REGISTERED NUMBER: 08877484 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ST SWITHINS TRADING COMPANY LIMITED

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

ST SWITHINS TRADING COMPANY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTOR: | W I Nimmo

| REGISTERED OFFICE: | 29 Welbeck street

| London

| W1G 8DA

| REGISTERED NUMBER: | 08877484 (England and Wales)

| ACCOUNTANTS: | Ward Divecha Limited

| Chartered Accountants &

| Statutory Auditors

| 29 Welbeck Street

| London

| W1G 8DA

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

BALANCE SHEET

31 JANUARY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 149,000 |  | 149,000 |  |

Investments | 5 | 50,001 |  | 50,001 |  |

Cash at bank | 108 |  | 643 |  |

199,109 |  | 199,644 |  |

CREDITORS

Amounts falling due within one year | 6 | 39,908 |  | 40,443 |  |

NET CURRENT ASSETS | 159,201 |  | 159,201 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 159,201 |  | 159,201 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 159,101 |  | 159,101 |  |

SHAREHOLDERS' FUNDS | 159,201 |  | 159,201 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

BALANCE SHEET - continued

31 JANUARY 2025

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 director and authorised for issue on 31 October 2025 and were signed by:

W I Nimmo - Director

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| St Swithins Trading Company 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.

| 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 balance sheet date.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Employee benefit

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services

| are received.

| Trade and other creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as creditors falling due within one year if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as creditors falling due after one year.

| Trade creditors are recognised at the undiscounted amount owed to the supplier, which is normally the invoice price.

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| Trade and other debtors

| Trade debtors are amounts due from customers for services provided in the ordinary course of business. Trade debtors are recognised at the undiscounted amount of cash receivable, which is normally the invoice price, less any allowances for doubtful debts.

| Cash and cash equivalent

| Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

| Current asset investment

| Investments held as current assets are designated as investment held for trading at fair value. Investment transactions are accounted for on a trade date basis and assets are dereconised at the date of the disposal. Assets are sold at the fair value, which comprises the proceeds of sale less any transaction cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 148,900 |  | 148,900 |  |

| Other debtors | 100 |  | 100 |  |

149,000 |  | 149,000 |  |

5. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 50,001 |  | 50,001 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1 |  |

| Other creditors | 39,908 |  | 40,442 |  |

39,908 |  | 40,443 |  |

ST SWITHINS TRADING COMPANY LIMITED (REGISTERED NUMBER: 08877484)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

7. | RELATED PARTY DISCLOSURES

| Other related party is owed £148,900 (2022:£148,900).

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ST SWITHINS TRADING COMPANY LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of St Swithins Trading Company Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of St Swithins Trading Company Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of St Swithins Trading Company Limited and state those matters that we have agreed to state to the director of St Swithins Trading Company Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St Swithins Trading Company Limited and its director for our work or for this report.

It is your duty to ensure that St Swithins Trading Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of St Swithins Trading Company Limited. You consider that St Swithins Trading Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of St Swithins Trading Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ward Divecha Limited

Chartered Accountants &

Statutory Auditors

29 Welbeck Street

London

W1G 8DA

31 October 2025