Registration number: 06061139

Swarden Securities Limited

(Registration number: 06061139)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	623	668
Investments	4	658,072	658,072
		658,695	658,740
Current assets
Debtors	5	28,076	1,042,264
Cash at bank and in hand		4,676	294,191
		32,752	1,336,455
Creditors: Amounts falling due within one year	6	(1,891)	(10,421)
Net current assets		30,861	1,326,034
Net assets		689,556	1,984,774
Capital and reserves
Called up share capital		4,390	4,390
Share premium reserve		653,410	653,410
Retained earnings		31,756	1,326,974
Shareholders' funds		689,556	1,984,774

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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 9 December 2025
 

.........................................

W M D Twelves

Director

Swarden Securities Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

Swarden Securities Limited is a private company, limited by shares, domiciled in England and Wales, company number 06061139. The registered office is at Offices 5-7 Lumford Mill, Riverside Business Park, Buxton Road, Bakewell, DE45 1GS.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% straight line

Swarden Securities Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Computer equipment £
Cost
At 1 April 2024	1,216
Additions	799
Disposals	(1,216)
At 31 March 2025	799
Depreciation
At 1 April 2024	548
Charge for the year	176
Eliminated on disposal	(548)
At 31 March 2025	176
Carrying amount
At 31 March 2025	623
At 31 March 2024	668

Swarden Securities Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Investments

Subsidiaries	£
Cost
At 1 April 2024 and 31 March 2025	658,072
Carrying amount
At 31 March 2025	658,072
At 31 March 2024	658,072