REGISTERED NUMBER: 14280180 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SW BRUMMITT HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S W Brummitt

REGISTERED OFFICE:

Gwynfa House

677 Princes Road

Dartford

Kent

DA2 6EF

REGISTERED NUMBER:

14280180 (England and Wales)

ACCOUNTANTS:

Kelley & Lowe Limited

Gwynfa House

677 Princes Road

Dartford

Kent

DA2 6EF

FIXED ASSETS

Investments

4

200

200

CURRENT ASSETS

Debtors

5

2,462,075

1,065,086

Cash at bank

74,749

18,788

2,536,824

1,083,874

CREDITORS

Amounts falling due within one year

6

5,697

125,425

NET CURRENT ASSETS

2,531,127

958,449

TOTAL ASSETS LESS CURRENT LIABILITIES

2,531,327

958,649

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,531,127

958,449

2,531,327

958,649

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 18 November 2025 and were signed by:

S W Brummitt - Director

1.	STATUTORY INFORMATION

SW Brummitt Holdings 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.

Investments in associates

Investments in associate undertakings are measured at cost less impairment losses. Dividends are recognised as income when received or receivable.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

The fixed asset investment represents the cost of a 50% holding in the ordinary share capital of Opus Waterproofing Solutions Limited. The accounts of Opus Waterproofing Solutions Limited reported capital and reserves of £2.49m as at 31 March 2025 and a profit of £2.65m for the year then ended.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,462,075

1,065,086

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

(830

)

35

Other creditors

6,527

125,390

5,697

125,425

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £314,951 in respect of a loan to the director. Interest is payable at the HMRC beneficial loan rate and the loan is repayable on demand.

The company has loans totalling £2.147m to two companies in which the director has a significant interest. These loans are repayable on demand with interest payable at variable rates.