REGISTERED NUMBER: 08037220 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 September 2025

for

Swan Corporate Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D Sherwin

SECRETARY:

N J Sherwin

REGISTERED OFFICE:

Suite C1

Swan House Business Centre

The Park

Market Bosworth

Warwickshire

CV13 0LJ

REGISTERED NUMBER:

08037220 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

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 Swan Corporate Limited for the year ended 30 September 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 Swan Corporate Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Swan Corporate Limited and state those matters that we have agreed to state to the director of Swan Corporate 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 Swan Corporate Limited and its director for our work or for this report.

It is your duty to ensure that Swan Corporate 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 Swan Corporate Limited. You consider that Swan Corporate 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 Swan Corporate 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.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

13 January 2026

FIXED ASSETS

Intangible assets

4

-

15,000

Property, plant and equipment

5

1,168,424

1,166,322

1,168,424

1,181,322

CURRENT ASSETS

Inventories

1,033,309

1,079,111

Debtors

6

9,041

5,813

Cash at bank and in hand

26,205

21,589

1,068,555

1,106,513

CREDITORS

Amounts falling due within one year

7

846,765

893,291

NET CURRENT ASSETS

221,790

213,222

TOTAL ASSETS LESS CURRENT LIABILITIES

1,390,214

1,394,544

CREDITORS

Amounts falling due after more than one year

8

(231,957

)

(305,744

)

PROVISIONS FOR LIABILITIES

(6,848

)

(3,230

)

NET ASSETS

1,151,409

1,085,570

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

1,151,309

1,085,470

SHAREHOLDERS' FUNDS

1,151,409

1,085,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 13 January 2026 and were signed by:

D Sherwin - Director

1.	STATUTORY INFORMATION

Swan Corporate 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.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and is recognised at the point of invoice.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

1% on cost

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% straight line basis

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

150,000

AMORTISATION

At 1 October 2024

135,000

Charge for year

15,000

At 30 September 2025

150,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

15,000

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

1,268,169

20,125

17,691

23,767

1,329,752

Additions

-

343

24,014

726

25,083

Disposals

-

-

(17,691

)

-

(17,691

)

At 30 September 2025

1,268,169

20,468

24,014

24,493

1,337,144

DEPRECIATION

At 1 October 2024

107,699

17,421

14,543

23,767

163,430

Charge for year

12,682

905

6,004

242

19,833

Eliminated on disposal

-

-

(14,543

)

-

(14,543

)

At 30 September 2025

120,381

18,326

6,004

24,009

168,720

NET BOOK VALUE

At 30 September 2025

1,147,788

2,142

18,010

484

1,168,424

At 30 September 2024

1,160,470

2,704

3,148

-

1,166,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

895

1,346

Prepayments and accrued income

8,146

4,467

9,041

5,813

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

35,099

35,099

Other loans

38,275

36,928

Trade creditors

13,937

12,091

Corporation tax

29,959

36,420

Social security and other taxes

983

955

VAT

18,305

13,879

Other creditors

9,187

10,034

Directors' current accounts

685,211

739,129

Accruals and deferred income

15,809

8,756

846,765

893,291

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

35,099

35,098

Bank loans - 2-5 years

184,265

219,365

Other loans - 1-2 years

12,593

38,260

Other loans - 2-5 years

-

13,021

231,957

305,744

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

254,463

289,562

There is a fixed and floating charge on all the undertaking property and assets of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

75

Ordinary A

£1

75

75

25

Ordinary B

£1

25

25

100

100