S W Group Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04823986 (England and Wales)

S W Group Holdings Ltd

Unaudited Financial Statements

For The Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

I J Melton

Mrs L H Melton

SECRETARY:

REGISTERED OFFICE:

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

REGISTERED NUMBER:

04823986 (England and Wales)

ACCOUNTANTS:

John Phillips & Co Limited

Accountants

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

FIXED ASSETS

Intangible assets

4

165,000

Tangible assets

5

1,764,412

1,757,519

1,929,412

1,922,519

CURRENT ASSETS

Stocks

6

14,250

15,000

Debtors

7

181,459

181,002

Prepayments and accrued income

12,550

12,309

Cash at bank

1,590,805

1,537,077

1,799,064

1,745,388

CREDITORS

Amounts falling due within one year

8

13,933

21,093

NET CURRENT ASSETS

1,785,131

1,724,295

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,714,543

3,646,814

CAPITAL AND RESERVES

Called up share capital

9

253

Retained earnings

10

3,714,290

3,646,561

SHAREHOLDERS' FUNDS

3,714,543

3,646,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

I J Melton - Director

1.	STATUTORY INFORMATION

S W Group Holdings Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined benefit pension scheme. The regular pension cost is charged to the profit and loss account and is based on the expected pension costs over the service life of the employees.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

165,000

NET BOOK VALUE

At 31 July 2025

165,000

At 31 July 2024

165,000

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 August 2024

1,661,236

517,078

195,096

949

2,374,359

Additions

-

67,676

588

68,264

Disposals

-

(51,393

)

(165,751

)

-

(217,144

)

At 31 July 2025

1,661,236

465,685

97,021

1,537

2,225,479

DEPRECIATION

At 1 August 2024

-

458,339

157,875

626

616,840

Charge for year

-

15,047

11,106

191

26,344

Eliminated on disposal

-

(44,935

)

(137,182

)

-

(182,117

)

At 31 July 2025

-

428,451

31,799

817

461,067

NET BOOK VALUE

At 31 July 2025

1,661,236

37,234

65,222

720

1,764,412

At 31 July 2024

1,661,236

58,739

37,221

323

1,757,519

6.

STOCKS

31.7.25

31.7.24

£

Stocks

14,250

15,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

13,285

12,503

Other debtors

160,000

Directors' loan accounts

8,174

8,499

181,459

181,002

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

1,479

6,089

Tax

8,223

10,234

Social security and other taxes

(6

)

(82

)

VAT

3,037

3,652

Accrued expenses

1,200

13,933

21,093

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

250

Ordinary "A" Voting

£1

250

2

Ordinary "B" Non-Voting

£1

2

1

Ordinary "C" Non-voting

£1

1

253

10.

RESERVES

Retained

earnings

£

At 1 August 2024

3,646,561

Profit for the year

98,625

Dividends

(30,896

)

At 31 July 2025

3,714,290