SWAN VALLEY LIMITED - Filleted accounts

Registered number

09591437

SWAN VALLEY LIMITED

Filleted Accounts

31 May 2025

SWAN VALLEY LIMITED
Registered number:		09591437
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,843,587			7,800,000
Investments	4		20,220			-
			7,863,807			7,800,000

Current assets
Debtors	5	255,936			5,575
Cash at bank and in hand		419,602			15,424
		675,538			20,999

Creditors: amounts falling due within one year	6	(246,005)			(373,782)

Net current assets/(liabilities)			429,533			(352,783)

Total assets less current liabilities			8,293,340			7,447,217

Creditors: amounts falling due after more than one year	7		(4,607,309)			(3,650,361)

Provisions for liabilities			(211,660)			(211,660)


Net assets			3,474,371			3,585,196

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,474,271			3,585,096

Shareholder's funds			3,474,371			3,585,196

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N Taj
Director
Approved by the board on 19 May 2026

SWAN VALLEY LIMITED
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	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 represents the fair value of the rent received or receivable measured on accruals basis and in accordance with the relevant tenancy agreements in respect of its investment properties.

	Investment properties
	Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are carried at fair value at each reporting date, determined annually by the directors' and derived from the current market rents and investment properties yeilds for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

	Deferred tax on investment properties
	Deferred tax relating to investment property that is measured at fair value is measured using the tax rates and allowances that apply to sale of the asset, except for investment property that has a limited useful life and is held within a business model whose objective is to consume substantially all of the economic benefits embodied in the property over time.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings		over 50 years
	Leasehold land and buildings		over the lease term
	Plant and machinery		over 5 years
	Fixtures, fittings, tools and equipment		over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Finance costs
	Finance costs are charged to profit and loss account, over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

	Financial instruments
	The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
						Investment properties
£
	Cost
	At 1 June 2024					7,800,000
	Additions					43,587
	At 31 May 2025					7,843,587

	Depreciation
	At 31 May 2025					-

	Net book value
	At 31 May 2025					7,843,587
	At 31 May 2024					7,800,000
	Investment properties are carried at fair value at each reporting date, determined annually by the directors with recommendations from external valuers and derived from the current market rents and investment properties yeilds for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset.


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions					20,220

	At 31 May 2025					20,220
	The company held the following subsidiary undertaking at the year end:


	Name of company	Shares held	Holding	Activity
		Class	%
	Swan Valley - FZCO	Ordinary	100	Investment in commercial
	(incorporated in Dubai, United Arab Emirates)			enterprises & management



5	Debtors			2025		2024
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			246,286		-
	Other debtors			9,650		5,575
				255,936		5,575


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		51,000
	Director's loan			185,637		186,939
	Taxation and social security costs			2,025		10,112
	Other creditors			58,343		125,731
				246,005		373,782


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			4,607,309		3,650,361


8	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			4,607,309		3,701,361

	The bank loans are secured over certain of the Company's investment properties.


9	Related party transactions

	At the year end, the company owed £185,637 (2024: £186,939) to a member of key management personnel. The loan is repayable on demand and the rate of interest charged is 0%. The loan is presented within creditors: amounts falling due within one year.


10	Other information

	SWAN VALLEY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	127 Hoe Street
	London
	E17 4RX