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Registered number: SC687510 SW (SCOTLAND) HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
SW (SCOTLAND) HOLDINGS LIMITED COMPANY INFORMATION
Director | Mr S D D Whyte
Registered number | SC687510
Registered office | 5-10 Dock Place
| Edinburgh
| United Kingdom
| EH6 6LU
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
SW (SCOTLAND) HOLDINGS LIMITED REGISTERED NUMBER: SC687510 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
| 2025 | 2024
| £ | £
Fixed assets |  |  |
Investments | 4 | 617,750 | 617,750
|  | 617,750 | 617,750
Total assets less current liabilities |  | 617,750 | 617,750
Net assets |  | 617,750 | 617,750
Capital and reserves |  |  |
Called up share capital | 5 | 617,750 | 617,750
|  | 617,750 | 617,750
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 income and retained earnings 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 28 November 2025.
Mr S D D Whyte
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
SW (SCOTLAND) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
SW (Scotland) Holdings Limited is limited by shares and incorporated in Scotland with registration number SC687510. The address of the registered office is 5-10 Dock Place, Edinburgh, United Kingdom, EH6 6LU. The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £. 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. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 2
SW (SCOTLAND) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 617,750
| At 30 April 2025 | 617,750
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 617,750 (2024 - 617,750) Ordinary shares of £1.00 each | 617,750 | 617,750
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