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Registration number: 15848958

Swan Strategic Solutions Ltd
Annual Report and Unaudited Financial Statements
for the Period from 1 August 2025 to 30 April 2026

Swan Strategic Solutions Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Swan Strategic Solutions Ltd

Company Information

Director | Robert Paterson Swan

Registered office | 16 Brown Croft Hook RG27 9SP

Accountants | Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Swan Strategic Solutions Ltd

(Registration number: 15848958)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 354 | 9,323
Cash at bank and in hand |  | 13,880 | 15,419
|  | 14,234 | 24,742
Creditors: Amounts falling due within one year | 5 | (1,462) | (6,336)
Net assets |  | 12,772 | 18,406
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 12,672 | 18,306
Shareholders' funds |  | 12,772 | 18,406

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 May 2026

......................................... Robert Paterson Swan Director

Swan Strategic Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 30 April 2026

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:
16 Brown Croft
Hook
RG27 9SP

These financial statements were authorised for issue by the director on 8 May 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Swan Strategic Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 30 April 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2025 - 0).

4 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 5,199
Other debtors | 354 | 4,124
| 354 | 9,323

Swan Strategic Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 30 April 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts due to related parties | 8 | 862 | -
Accruals |  | 600 | 1,800
Income tax liability |  | - | 4,536
|  | 1,462 | 6,336

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £41.24 (2025 - £9.8039) per ordinary share |  | 4,124 |  | 980

8 | Related party transactions

Transactions with the director

2026 | At 1 August 2025 £ | Repayments by director £ | At 30 April 2026 £
Robert Paterson Swan
Director's loan account | 4,124 | (4,986) | (862)

Swan Strategic Solutions Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 30 April 2026

2025 | At 19 July 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
Robert Paterson Swan
Director's loan account | - | 5,019 | (895) | 4,124