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Registration number: 15829035

SWG Capital Limited
Unaudited Filleted Financial Statements
for the Period from 9 July 2024 to 31 July 2025

SWG Capital Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

SWG Capital Limited

Registration number: 15829035
Balance Sheet as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 600
Current assets |  |
Debtors | 5 | 165,250
Cash at bank and in hand |  | 27,454
|  | 192,704
Creditors: Amounts falling due within one year | 6 | (192,903)
Net current liabilities |  | (199)
Net assets |  | 401
Capital and reserves |  |
Called up share capital | 7 | 401
Shareholders' funds |  | 401

The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

SWG Capital Limited

Registration number: 15829035
Balance Sheet as at 31 July 2025 (continued)

For the financial period ending 31 July 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 April 2026 and signed on its behalf by:

M Garner Director |  |

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Market Place
Wymondham
Norfolk
NR18 0AG
England

These financial statements were authorised for issue by the Board on 6 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4 | Investments

| 2025 £
Investments in subsidiaries | 600

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

4 | Investments (continued)

Subsidiaries | £
Cost or valuation
Additions | 600
Provision
Carrying amount
At 31 July 2025 | 600

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
SWG Advisory Limited | 5 Market Place Wymondham, NR18 0AG England | Ordinary | 100%
10to2 Limited | 5 Market Place, Wymondham NR18 0AG England | Ordinary | 100%

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

4 | Investments (continued)

Subsidiary undertakings
SWG Advisory Limited The principal activity of SWG Advisory Limited is management consultancy. Its financial period end is 30 September.
10to2 Limited The principal activity of 10to2 Limited is information technology services. Its financial period end is 30 September.

5 | Debtors

Current | 2025 £
Other debtors | 165,250
| 165,250

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Trade creditors |  | 518
Directors Loan Accounts |  | 192,385
|  | 192,903

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary Shares of £1 each | 400 | 400
Ordinary A Shares of £1 each | 1 | 1
| 401 | 401

SWG Capital Limited

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

8 | Related party transactions

Summary of transactions with subsidiaries

10to2 Limited 100% owned subsidiary As at 31st July 2025 10to2 Limited owed the company £148,753
SWG Advisory Ltd 100% owned subsidiary At 31st July 2025 SWG Advisory Ltd owed the company £16,497.