Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10755479 Ms Samantha Watkins-McRae iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10755479 2024-05-31 10755479 2025-05-31 10755479 2024-06-01 2025-05-31 10755479 frs-core:CurrentFinancialInstruments 2025-05-31 10755479 frs-core:ShareCapital 2025-05-31 10755479 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10755479 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10755479 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10755479 frs-bus:SmallEntities 2024-06-01 2025-05-31 10755479 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10755479 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10755479 frs-bus:Director1 2024-06-01 2025-05-31 10755479 frs-bus:Director1 2024-05-31 10755479 frs-bus:Director1 2025-05-31 10755479 frs-countries:EnglandWales 2024-06-01 2025-05-31 10755479 2023-05-31 10755479 2024-05-31 10755479 2023-06-01 2024-05-31 10755479 frs-core:CurrentFinancialInstruments 2024-05-31 10755479 frs-core:ShareCapital 2024-05-31 10755479 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10755479
SWM Interior Design Ltd
Financial Statements
For The Year Ended 31 May 2025
The PHLT Group
SWM Interior Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
SWM Interior Design Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10755479

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 3,236 |  | - |
Cash at bank and in hand |  | 1,112 |  | 1,799 |
|  | 4,348 |  | 1,799 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,982 ) |  | (1,932 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 366 |  | (133 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 366 |  | (133 )
NET ASSETS/(LIABILITIES) |  |  | 366 |  | (133 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 266 |  | (233 )
SHAREHOLDERS' FUNDS |  |  | 366 |  | (133)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Samantha Watkins-McRae Director
12/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SWM Interior Design Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
SWM Interior Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10755479 . The registered office is The Lodge, Flat 1 80 Whitehall ParK, London, N19 3TN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is immaterial therefore no provision has been made.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,458 |  | -
Director's loan account | 778 |  | -
| 3,236 |  | -

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,982 |  | 1,283
Other creditors | - |  | 374
Director's loan account | - |  | 275
| 3,982 |  | 1,932

Page 2
Page 3
SWM Interior Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Samantha Watkins-McRae | - | - | - | - | 778

This was paid by a dividend voted after the year end.
Page 3