Company Registration No. 13341304 (England and Wales)
Swirldrop Treats Ltd
Unaudited accounts
for the year ended 30 April 2025
Swirldrop Treats Ltd
Unaudited accounts
Contents
Swirldrop Treats Ltd
Company Information
for the year ended 30 April 2025
Director
Alisha Siddique Hussain Khan
Company Number
13341304 (England and Wales)
Registered Office
522 High Road
Ilford
IG3 8EG
England
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Swirldrop Treats Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
71,491
78,658
Cash at bank and in hand
7,279
7,846
Creditors: amounts falling due within one year
(157,726)
(153,514)
Net current liabilities
(142,593)
(134,917)
Net liabilities
(71,102)
(56,259)
Called up share capital
100
100
Profit and loss account
(71,202)
(56,359)
Shareholders' funds
(71,102)
(56,259)
For the year ending 30 April 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 April 2026 and were signed on its behalf by
Alisha Siddique Hussain Khan
Director
Company Registration No. 13341304
Swirldrop Treats Ltd
Notes to the Accounts
for the year ended 30 April 2025
Swirldrop Treats Ltd is a private company, limited by shares, registered in England and Wales, registration number 13341304. The registered office is 522 High Road, Ilford, IG3 8EG, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over leasehold period
Fixtures & fittings
10% on cost
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
Swirldrop Treats Ltd
Notes to the Accounts
for the year ended 30 April 2025
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Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 May 2024
5,524
91,056
96,580
At 30 April 2025
5,524
93,135
98,659
At 1 May 2024
96
17,826
17,922
Charge for the year
46
9,200
9,246
At 30 April 2025
142
27,026
27,168
At 30 April 2025
5,382
66,109
71,491
At 30 April 2024
5,428
73,230
78,658
Amounts falling due within one year
Accrued income and prepayments
4,500
5,084
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
4,048
8,755
Taxes and social security
14,870
12,770
Loans from directors
136,933
131,112
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Average number of employees
During the year the average number of employees was 28 (2024: 22).