2024-06-01 2025-05-31 false Capium Accounts Production 1.1 13392187 2024-06-01 2025-05-31 13392187 bus:AbridgedAccounts 2024-06-01 2025-05-31 13392187 bus:FRS102 2024-06-01 2025-05-31 13392187 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 13392187 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13392187 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13392187 2024-06-01 2025-05-31 13392187 2025-05-31 13392187 bus:RegisteredOffice 2024-06-01 2025-05-31 13392187 core:WithinOneYear 2025-05-31 13392187 core:AfterOneYear 2025-05-31 13392187 1 2024-06-01 2025-05-31 13392187 bus:Director1 2024-06-01 2025-05-31 13392187 bus:Director1 2025-05-31 13392187 bus:Director1 2023-06-01 2024-05-31 13392187 2023-06-01 13392187 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 13392187 2023-06-01 2024-05-31 13392187 2024-05-31 13392187 core:WithinOneYear 2024-05-31 13392187 core:AfterOneYear 2024-05-31 13392187 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 13392187 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 13392187 bus:OrdinaryShareClass1 2025-05-31 13392187 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 13392187 bus:OrdinaryShareClass1 2024-05-31 13392187 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 13392187 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 13392187 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 13392187 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 13392187 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 13392187 core:Non-currentFinancialInstruments 2025-05-31 13392187 core:Non-currentFinancialInstruments 2024-05-31 13392187 core:ShareCapital 2025-05-31 13392187 core:ShareCapital 2024-05-31 13392187 core:RetainedEarningsAccumulatedLosses 2025-05-31 13392187 core:RetainedEarningsAccumulatedLosses 2024-05-31 13392187 dpl:Item1 2024-06-01 13392187 dpl:Item1 2025-05-31 13392187 dpl:Item1 2023-06-01 13392187 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13392187
England and Wales
SW PERFORMANCE CARS LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

SW Performance Cars Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SW Performance Cars Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SW Performance Cars Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SW Performance Cars Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of SW Performance Cars Limited , as a body, in accordance with the terms of our engagement letter dated 22 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of SW Performance Cars Limited and state those matters that we have agreed to state to the Board of Directors of SW Performance Cars Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SW Performance Cars Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SW Performance Cars Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SW Performance Cars Limited . You consider that SW Performance Cars 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 accounts of SW Performance Cars 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 accounts 31 May 2025. .................................................... RCi Chartered Accountants & Registered Auditors 59-61 Union Street Dunstable LU6 1EX 22 January 2026 1

SW Performance Cars Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 14,878 |  | 18,880
Cash at bank and in hand |  | 41,962 |  | 42,762
|  | 56,840 |  | 61,642
Creditors: amount falling due within one year |  | (659) |  | (659)
Net current assets |  | 56,181 |  | 60,983
Total assets less current liabilities |  | 56,181 |  | 60,983
Creditors: amount falling due after more than one year |  | (53,247) |  | (53,247)
Net assets |  | 2,934 |  | 7,736
Capital and reserves |  |  |
Called up share capital | 3 | 1 |  | 1
Profit and loss account |  | 2,933 |  | 7,735
Shareholders' funds |  | 2,934 |  | 7,736
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 22 January 2026 and were signed by:
------------------------------- Mohammed Wajid DAD Director
2

SW Performance Cars Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information SW Performance Cars Limited is a private company, limited by shares, registered in England and Wales, registration number 13392187, registration address 95 Beechwood Road, Luton, LU4 9RX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3