Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12372078 Mr Kamran Saleem Mr Sheraz Saleem iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12372078 2024-08-31 12372078 2025-08-31 12372078 2024-09-01 2025-08-31 12372078 frs-core:CurrentFinancialInstruments 2025-08-31 12372078 frs-core:ComputerEquipment 2025-08-31 12372078 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12372078 frs-core:ComputerEquipment 2024-08-31 12372078 frs-core:FurnitureFittings 2025-08-31 12372078 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12372078 frs-core:FurnitureFittings 2024-08-31 12372078 frs-core:ShareCapital 2025-08-31 12372078 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12372078 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12372078 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12372078 frs-bus:SmallEntities 2024-09-01 2025-08-31 12372078 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12372078 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12372078 frs-bus:Director1 2024-09-01 2025-08-31 12372078 frs-bus:Director2 2024-09-01 2025-08-31 12372078 frs-countries:EnglandWales 2024-09-01 2025-08-31 12372078 2023-08-31 12372078 2024-08-31 12372078 2023-09-01 2024-08-31 12372078 frs-core:CurrentFinancialInstruments 2024-08-31 12372078 frs-core:ShareCapital 2024-08-31 12372078 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12372078
S&W London Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Alderton Accountancy Limited
S&W London Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
S&W London Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12372078

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 53,807 |  | 69,652
|  |  | 53,807 |  | 69,652
CURRENT ASSETS
Stocks |  | 55,565 |  | 108,471 |
Debtors | 5 | 12,401 |  | 6,098 |
Cash at bank and in hand |  | 14 |  | 61,984 |
|  | 67,980 |  | 176,553 |
Creditors: Amounts Falling Due Within One Year | 6 | (89,246 ) |  | (219,871 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,266 ) |  | (43,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 32,541 |  | 26,334
NET ASSETS |  |  | 32,541 |  | 26,334
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 32,441 |  | 26,234
SHAREHOLDERS' FUNDS |  |  | 32,541 |  | 26,334

Page 1
Page 2
S&W London Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Sheraz Saleem Director
16/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
S&W London Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
S&W London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12372078 . The registered office is 286 Green Street, London, E7 8LF.
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. Tangible Fixed Assets and Depreciation
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:

Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Whereinvestments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Page 3
Page 4
S&W London Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 5)
8 5
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 57,238 | 70,994 | 128,232
Additions | - | 1,806 | 1,806
As at 31 August 2025 | 57,238 | 72,800 | 130,038
Depreciation
As at 1 September 2024 | 24,027 | 34,553 | 58,580
Provided during the period | 8,303 | 9,348 | 17,651
As at 31 August 2025 | 32,330 | 43,901 | 76,231
Net Book Value
As at 31 August 2025 | 24,908 | 28,899 | 53,807
As at 1 September 2024 | 33,211 | 36,441 | 69,652

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 535 |  | 2,011
Other debtors | 11,866 |  | 4,087
| 12,401 |  | 6,098

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,163 |  | 22,952
Bank loans and overdrafts | 46,526 |  | 4,009
Other creditors | 21,450 |  | 163,586
Taxation and social security | 3,107 |  | 29,324
| 89,246 |  | 219,871

7. Share Capital

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

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