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REGISTERED NUMBER: 02850937 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 30 September 2025 |

| for |

| S W Hygiene Limited |

| S W Hygiene Limited (Registered number: 02850937) |

Contents of the Financial Statements

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S W Hygiene Limited |

Company Information

For The Year Ended 30 September 2025

| DIRECTORS: | B G Sampson

| Mrs M Sampson

| J P Davies

| J K Ritchie

| REGISTERED OFFICE: | 9 Miller Business Park

| Station Road

| Liskeard

| Cornwall

| PL14 4DA

| REGISTERED NUMBER: | 02850937 (England and Wales)

| ACCOUNTANTS: | TC Bromhead Limited

| Harscombe House

| 1 Darklake View

| Plymouth

| Devon

| PL6 7TL

| S W Hygiene Limited (Registered number: 02850937) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,112,827 |  | 1,229,165 |  |

1,112,827 |  | 1,229,165 |  |

CURRENT ASSETS

Stocks | 36,842 |  | 36,084 |  |

Debtors | 6 | 557,677 |  | 520,480 |  |

Cash at bank and in hand | 1,218,936 |  | 999,958 |  |

1,813,455 |  | 1,556,522 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,105,050 |  | 997,030 |  |

NET CURRENT ASSETS | 708,405 |  | 559,492 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,821,232 |  | 1,788,657 |  |

PROVISIONS FOR LIABILITIES | 230,144 |  | 266,364 |  |

NET ASSETS | 1,591,088 |  | 1,522,293 |  |

CAPITAL AND RESERVES

Called up share capital | 213 |  | 213 |  |

Share premium | 18,709 |  | 18,709 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 1,572,165 |  | 1,503,370 |  |

1,591,088 |  | 1,522,293 |  |

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 directors acknowledge their 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.

| S W Hygiene Limited (Registered number: 02850937) |

Balance Sheet - continued

30 September 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

J P Davies - Director

Mrs M Sampson - Director

| S W Hygiene Limited (Registered number: 02850937) |

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| S W Hygiene 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 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 recognised in the period in which goods or services are provided, income received in advance are deferred until the period in which good or services are provided and included in creditors on the balance sheet. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Goodwill

| Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment

| losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their

| estimated residual value, over their expected useful lives on the following bases:

| Plant and Machinery 6.66% - 20% per annum, straight line

| Motor Vehicles 25% per annum, straight line

| Fixtures and Fittings 20% per annum, straight line

| Computer Equipment 33.33% per annum, straight line

| No depreciation is provided on freehold property, as the directors consider that the residual value of the company's properties is such that depreciation would be immaterial. The company has a policy and practice of regular maintenance and repair, charges for which are recognised in the profit and loss account, such that these assets are kept to their previously assessed standard of performance and the properties are unlikely to suffer from economic or technological obsolescence.

| Stocks

| Stocks 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 Statement of Income and Retained Earnings, 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.

| S W Hygiene Limited (Registered number: 02850937) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension

| The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in profit and loss account when due.

| Share-based payments

| The company operates an Enterprise Management Incentives (EMI) Scheme for employees the financial statements recognise material costs by measuring at fair value at the grant date and spreading the cost over the vesting period.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 59 (2024 - 54 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 138,277 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 138,277 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 159,625 |  | 2,820,076 |  | 2,979,701 |  |

| Additions | - |  | 278,938 |  | 278,938 |  |

| Disposals | - |  | (33,420 | ) | (33,420 | ) |

| Impairments | - |  | (198,067 | ) | (198,067 | ) |

| At 30 September 2025 | 159,625 |  | 2,867,527 |  | 3,027,152 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 1,750,536 |  | 1,750,536 |  |

| Charge for year | - |  | 368,584 |  | 368,584 |  |

| Eliminated on disposal | - |  | (30,653 | ) | (30,653 | ) |

| Impairments | - |  | (174,142 | ) | (174,142 | ) |

| At 30 September 2025 | - |  | 1,914,325 |  | 1,914,325 |  |

| NET BOOK VALUE

| At 30 September 2025 | 159,625 |  | 953,202 |  | 1,112,827 |  |

| At 30 September 2024 | 159,625 |  | 1,069,540 |  | 1,229,165 |  |

| S W Hygiene Limited (Registered number: 02850937) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 457,043 |  | 392,675 |  |

| Other debtors | 100,634 |  | 127,805 |  |

557,677 |  | 520,480 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts (see note 8) | - |  | 15,388 |  |

| Trade creditors | 125,341 |  | 153,315 |  |

| Taxation and social security | 367,554 |  | 250,828 |  |

| Other creditors | 612,155 |  | 577,499 |  |

1,105,050 |  | 997,030 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 15,388 |  |

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 68,880 |  | 46,070 |  |

| Between one and five years | 72,181 |  | 20,625 |  |

141,061 |  | 66,695 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| Mrs M Sampson

| Balance outstanding at start of year | 12,897 |  | 32,140 |  |

| Amounts advanced | 125,815 |  | 96,009 |  |

| Amounts repaid | (147,837 | ) | (115,252 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (9,125 | ) | 12,897 |  |

| S W Hygiene Limited (Registered number: 02850937) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| J K Ritchie

| Balance outstanding at start of year | 6,974 |  | - |  |

| Amounts advanced | 50,785 |  | 6,974 |  |

| Amounts repaid | (57,759 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 6,974 |  |

| The loan is repayable on demand and interest is charged in accordance with HMRC's approved rate when the loan exceeds £10,000.

10. | RELATED PARTY DISCLOSURES

| The company occupies a property owned personally by two of the directors. A commercial rent of £30,564 (2024 - £30,564) was paid by the company to the directors for the year.