SWAN HOUSE INVESTMENTS LIMITED


Director	Mr P A Hage


Company Secretary	Mr P A Hage


Registered Address	12 Tentercroft Street
	Lincoln
	LN5 7DB


Place of Business	Summerfield House
	Barnby Road
	Newark
	Nottinghamshire
	NG24 2NE


Registered Number	05944359 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	4		10		10
Investment property	3		288,235		288,235
			288,245		288,245
Current assets
Debtors	5	880		459
Current asset investments	6	68,182		65,232
Cash at bank and on hand		1,070,405		940,627
		1,139,467		1,006,318
Creditors amounts falling due within one year	7	(14,396)		(11,182)
Net current assets (liabilities)			1,125,071		995,136
Total assets less current liabilities			1,413,316		1,283,381
Provisions for liabilities	8		(14,550)		(13,812)
Net assets			1,398,766		1,269,569
Capital and reserves
Called up share capital			5		5
Profit and loss account			1,398,761		1,269,564
Shareholders' funds			1,398,766		1,269,569

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 December 2025, and are signed on its behalf by:

Mr P A Hage
Director
Registered Company No. 05944359

SWAN HOUSE INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Basis of preparation
	The accounts have been prepared under the historical cost convention, except that as disclosed in the accounting policies certain items are shown at fair value, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	Investment properties are revalued annually. Any aggregate surplus or deficit arising from changes in market value is transferred to the profit and loss and is not treated as distributable.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Investment property
	The fair value of the company's property was revalued on 30 June 2023. An independent valuer was not involved. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £234,059 (2024 - £234,059)


		£
	Fair value at 01 July 24	288,235
	At 30 June 25	288,235

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 24	10	10
At 30 June 25	10	10
Net book value
At 30 June 25	10	10
At 30 June 24	10	10

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	390	-
Prepayments and accrued income	490	459
Total	880	459

6.	Current asset investments
	Financial assets at fair value through profit and loss Cost or valuation At 1st July 2024 £65,232 Fair value adjustments £2,950 At 30th June 2025 £68,182 Carrying amount 30th June 2025 £68,182 30th June 2024 £65,232

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	11,370	9,673
Accrued liabilities and deferred income	3,026	1,509
Total	14,396	11,182

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	14,550	13,812
Total	14,550	13,812

9.	Parent-subsidiary relationships
	The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.