REGISTERED NUMBER: 13853343 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

School Wellbeing Cards Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr J M Holder-Spriggs

REGISTERED OFFICE:

Station View House

41 Brunswick Road

Shoreham by Sea

West Sussex

BN43 5WA

REGISTERED NUMBER:

13853343 (England and Wales)

ACCOUNTANTS:

Cloud Concepts Accounting Ltd

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

FIXED ASSETS

Intangible assets

4

7,674

-

Tangible assets

5

372

-

8,046

-

CURRENT ASSETS

Stocks

2,500

2,400

Debtors

6

606

-

Cash at bank

90,921

100,683

94,027

103,083

CREDITORS

Amounts falling due within one year

7

(9,842

)

(16,571

)

NET CURRENT ASSETS

84,185

86,512

TOTAL ASSETS LESS CURRENT LIABILITIES

92,231

86,512

PROVISIONS FOR LIABILITIES

8

(71

)

-

NET ASSETS

92,160

86,512

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

92,159

86,511

SHAREHOLDERS' FUNDS

92,160

86,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd May 2026 and were signed by:

Dr J M Holder-Spriggs - Director

1.	STATUTORY INFORMATION

School Wellbeing Cards Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Changes in accounting policies

The company has adopted the amendments to FRS 102 Section 23 - Revenue, issued as part of the FRS 102 Periodic Review 2024, for the first time in these financial statements. The revised standard introduces a five-step model for revenue recognition based on the transfer of control of goods or services to customers.

The company has elected to apply the modified retrospective approach on transition. Accordingly, comparative information for the prior period has not been restated, and the cumulative effect of initially applying the revised standard has been recognised as an adjustment to the opening balance of retained earnings at the beginning of the accounting period.

Turnover

Revenue is recognised in accordance with FRS 102 Section 23 - Revenue (as amended).

Revenue represents the consideration to which the company expects to be entitled in exchange for the transfer of goods or services to customers in the ordinary course of business, excluding value added tax and other similar taxes.

Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to a customer. Depending on the nature of the contract, revenue is recognised either over time as services are provided or at a point in time when control of the goods passes to the customer.

Amounts received in advance of the delivery of goods or services are recognised as deferred income, while amounts recognised as revenue before invoicing are recognised as accrued income.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

7,750

At 31st January 2026

7,750

AMORTISATION

Charge for year

76

At 31st January 2026

76

NET BOOK VALUE

At 31st January 2026

7,674

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2025

1,839

Additions

496

At 31st January 2026

2,335

DEPRECIATION

At 1st February 2025

1,839

Charge for year

124

At 31st January 2026

1,963

NET BOOK VALUE

At 31st January 2026

372

As at the balance sheet date, the company continues to use certain tangible fixed assets which have been fully depreciated and are therefore held at a nil net book value in the financial statements. These assets remain operational and continue to contribute to the company’s activities, although no further depreciation is charged in respect of them.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

606

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

7,998

16,377

Other creditors

1,844

194

9,842

16,571

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

71

-

Deferred

tax

£

Capital allowances in advance

71

of depreciation

Balance at 31st January 2026

71