SWD Consultancy Limited

SWD Consultancy Limited
Contents Page
For the year ended 30 April 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

SWD Consultancy Limited Accountants' Report For the year ended 30 April 2026
Report to the directors on the preparation of the unaudited statutory accounts of SWD Consultancy Limited for the year ended 30 April 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SWD Consultancy Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of SWD Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SWD Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of SWD Consultancy Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SWD Consultancy Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SWD Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SWD Consultancy Limited.You consider that SWD Consultancy Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of SWD Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 April 2026. Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 11 May 2026 1

SWD Consultancy Limited
Accountants' Report
For the year ended 30 April 2026

Report to the directors on the preparation of the unaudited statutory accounts of SWD Consultancy Limited for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SWD Consultancy Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of SWD Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SWD Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of SWD Consultancy Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SWD Consultancy Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SWD Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SWD Consultancy Limited.You consider that SWD Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of SWD Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 April 2026.

Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
11 May 2026

1

SWD Consultancy Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	6,000	8,000
Tangible fixed assets	4	327	436
		6,327	8,436
Current assets
Debtors		6,150	1,020
Cash at bank and in hand		0	4,701
		6,150	5,721
Creditors: amount falling due within one year		(6,142)	(6,272)
Net current assets		8	(551)

Total assets less current liabilities		6,335	7,885
Net assets		6,335	7,885

Capital and reserves
Called up share capital		1	1
Profit and loss account		6,334	7,884
Shareholders' funds		6,335	7,885

For the year ended 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 11 May 2026 and were signed by:

-------------------------------
Stephen William Douglas Dobson
Director

2

SWD Consultancy Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

SWD Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC806168, registration address 1 Shott Gate, Blantyre, Glasgow, G72 9UD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of 5 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 May 2025	10,000	10,000
Additions	-	-
Disposals	-	-
At 30 April 2026	10,000	10,000
Amortisation
At 01 May 2025	2,000	2,000
Charge for year	2,000	2,000
On disposals	-	-
At 30 April 2026	4,000	4,000
Net book values
At 30 April 2026	6,000	6,000
At 30 April 2025	8,000	8,000

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 May 2025	582	582
Additions	-	-
Disposals	-	-
At 30 April 2026	582	582
Depreciation
At 01 May 2025	146	146
Charge for year	109	109
On disposals	-	-
At 30 April 2026	255	255
Net book values
Closing balance as at 30 April 2026	327	327
Opening balance as at 01 May 2025	436	436

3

Registered Number: SC806168
Scotland
SWD CONSULTANCY LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026