Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01trueNo description of principal activity22falsetruefalse 14766153 2024-04-01 2025-03-31 14766153 2023-03-29 2024-03-31 14766153 2025-03-31 14766153 2024-03-31 14766153 c:Director1 2024-04-01 2025-03-31 14766153 d:CurrentFinancialInstruments 2025-03-31 14766153 d:CurrentFinancialInstruments 2024-03-31 14766153 d:Non-currentFinancialInstruments 2025-03-31 14766153 d:Non-currentFinancialInstruments 2024-03-31 14766153 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14766153 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14766153 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14766153 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14766153 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 14766153 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 14766153 d:ShareCapital 2025-03-31 14766153 d:ShareCapital 2024-03-31 14766153 d:RetainedEarningsAccumulatedLosses 2025-03-31 14766153 d:RetainedEarningsAccumulatedLosses 2024-03-31 14766153 c:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 14766153 c:FRS102 2024-04-01 2025-03-31 14766153 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14766153 c:FullAccounts 2024-04-01 2025-03-31 14766153 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14766153 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14766153









SWP SPV4 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
SWP SPV4 LIMITED
REGISTERED NUMBER: 14766153

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Stocks
 3 
3,915,270
2,475,595

Debtors: amounts falling due within one year
 4 
8,435
53,554

Cash at bank and in hand
 5 
18,036
-

  
3,941,741
2,529,149

Creditors: amounts falling due within one year
 6 
(6,960)
(935,348)

Net current assets
  
 
 
3,934,781
 
 
1,593,801

Total assets less current liabilities
  
3,934,781
1,593,801

Creditors: amounts falling due after more than one year
 7 
(3,937,180)
(1,595,000)

  

Net liabilities
  
(2,399)
(1,199)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,400)
(1,200)

  
(2,399)
(1,199)


Page 1

 
SWP SPV4 LIMITED
REGISTERED NUMBER: 14766153
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




F G Roberts
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
SWP SPV4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

SWP SPV4 Limited is a private company limited by shares and incorporated in England & Wales (registered number: 14766153). The registered address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in GBP, which is the functional currency of the Company. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Stocks

2025
2024
£
£

Property stock
3,915,270
2,475,595

3,915,270
2,475,595


Page 3

 
SWP SPV4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
-
30,333

Other debtors
8,435
8,435

Prepayments and accrued income
-
14,786

8,435
53,554



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
18,036
-

18,036
-



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
5,760
62,488

Amounts owed to group undertakings
-
857,159

Other creditors
-
14,501

Accruals and deferred income
1,200
1,200

6,960
935,348



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
3,185,197
1,595,000

Amounts owed to group undertakings
751,983
-

3,937,180
1,595,000


Page 4

 
SWP SPV4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£


Amounts falling due 1-2 years

Bank loans
3,185,197
1,595,000


3,185,197
1,595,000



3,185,197
1,595,000


 
Page 5