REGISTERED NUMBER: 07387570 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 September 2025

for

Shopfitting By SWS Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

21,451

30,004

CURRENT ASSETS

Stocks

105,638

99,504

Debtors

5

357,113

197,486

Cash at bank and in hand

54,586

100,046

517,337

397,036

CREDITORS

Amounts falling due within one year

6

493,792

363,230

NET CURRENT ASSETS

23,545

33,806

TOTAL ASSETS LESS CURRENT LIABILITIES

44,996

63,810

CREDITORS

Amounts falling due after more than one year

7

-

(7,033

)

PROVISIONS FOR LIABILITIES

(5,165

)

(5,701

)

NET ASSETS

39,831

51,076

CAPITAL AND RESERVES

Called up share capital

204

204

Retained earnings

39,627

50,872

SHAREHOLDERS' FUNDS

39,831

51,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

B P Ford - Director

M D Baker - Director

1.	STATUTORY INFORMATION

Shopfitting By SWS Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07387570

Registered office:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7RL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue for the sale of goods is recognised when the amount of revenue can be measured reliably, it is probable the economic benefits associated with the transaction will flow through the company and the costs to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

199,898

Additions

1,011

Disposals

(55,759

)

At 30 September 2025

145,150

DEPRECIATION

At 1 October 2024

169,894

Charge for year

7,610

Eliminated on disposal

(53,805

)

At 30 September 2025

123,699

NET BOOK VALUE

At 30 September 2025

21,451

At 30 September 2024

30,004

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

320,705

168,139

Other debtors

36,408

29,347

357,113

197,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,033

10,332

Hire purchase contracts (see note 8)

-

1,723

Trade creditors

254,909

182,831

Taxation and social security

79,449

46,464

Other creditors

152,401

121,880

493,792

363,230

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

7,033

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

-

1,723