0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 624 624 xbrli:pure xbrli:shares iso4217:GBP 06933232 2025-01-01 2025-12-31 06933232 2025-12-31 06933232 2024-12-31 06933232 2024-01-01 2024-12-31 06933232 2024-12-31 06933232 2023-12-31 06933232 bus:Director4 2025-01-01 2025-12-31 06933232 core:WithinOneYear 2025-12-31 06933232 core:WithinOneYear 2024-12-31 06933232 core:ShareCapital 2025-12-31 06933232 core:ShareCapital 2024-12-31 06933232 core:CapitalRedemptionReserve 2025-12-31 06933232 core:CapitalRedemptionReserve 2024-12-31 06933232 core:RetainedEarningsAccumulatedLosses 2025-12-31 06933232 core:RetainedEarningsAccumulatedLosses 2024-12-31 06933232 bus:Director1 2025-01-01 2025-12-31 06933232 bus:SmallEntities 2025-01-01 2025-12-31 06933232 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06933232 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06933232 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06933232 bus:FullAccounts 2025-01-01 2025-12-31 06933232 core:ComputerEquipment 2025-01-01 2025-12-31 06933232 core:ComputerEquipment 2025-12-31
COMPANY REGISTRATION NUMBER: 06933232

SAWS DIRECT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

SAWS DIRECT LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

CURRENT ASSETS

Stocks | 20,077 |  | – |
Debtors | 5 | 19,172 |  | 153,808 |
Cash at bank and in hand | 379,801 |  | 399,835 |
| --------- |  | --------- |
| 419,050 |  | 553,643 |

CREDITORS: amounts falling due within one year | 6 | 9,458 |  | 170,870 |
| --------- |  | --------- |
NET CURRENT ASSETS |  | 409,592 |  | 382,773
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 409,592 |  | 382,773
|  | --------- |  | ---------
NET ASSETS |  | 409,592 |  | 382,773
|  | --------- |  | ---------

CAPITAL AND RESERVES

Called up share capital |  | 50 |  | 50
Capital redemption reserve |  | 50 |  | 50
Profit and loss account |  | 409,492 |  | 382,673
|  | --------- |  | ---------
SHAREHOLDERS FUNDS |  | 409,592 |  | 382,773
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SAWS DIRECT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr C G Burns
Director

Company registration number: 06933232

SAWS DIRECT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Kings Court, Kettering Parkway, Kettering, NN15 6WJ. The company trades out of 15 Telford Way, Kettering, Northamptonshire, NN16 8UN.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. TANGIBLE ASSETS

| Equipment
| £
Cost |
At 1 January 2025 and 31 December 2025 | 624
| ----
Depreciation |
At 1 January 2025 and 31 December 2025 | 624
| ----
Carrying amount |
At 31 December 2025 | –
| ----
At 31 December 2024 | –
| ----

5. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 19,172 | 152,778
Other debtors | – | 1,030
| -------- | ---------
| 19,172 | 153,808
| -------- | ---------

6. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 140,524
Corporation tax | 7,983 | 19,589
Social security and other taxes | 475 | 9,757
Other creditors | 1,000 | 1,000
| ------- | ---------
| 9,458 | 170,870
| ------- | ---------