Company Registration No. 03569194 (England and Wales)
SW Wren Building Services Ltd
Unaudited accounts
for the year ended 31 August 2025
SW Wren Building Services Ltd
Unaudited accounts
Contents
SW Wren Building Services Ltd
Company Information
for the year ended 31 August 2025
Company Number
03569194 (England and Wales)
Registered Office
120 COLDHARBOUR ROAD REDLAND
BRISTOL
BS6 7SL
UNITED KINGDOM
SW Wren Building Services Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
305,202
309,854
Cash at bank and in hand
967,272
887,770
Creditors: amounts falling due within one year
(633,941)
(624,688)
Net current assets
886,694
792,607
Total assets less current liabilities
1,191,896
1,102,461
Creditors: amounts falling due after more than one year
-
(60,155)
Provisions for liabilities
Deferred tax
(38,955)
(33,168)
Net assets
1,152,941
1,009,138
Called up share capital
22,216
22,216
Profit and loss account
1,130,725
986,922
Shareholders' funds
1,152,941
1,009,138
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2026 and were signed on its behalf by
Steve Wren
Director
Company Registration No. 03569194
SW Wren Building Services Ltd
Notes to the Accounts
for the year ended 31 August 2025
SW Wren Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 03569194. The registered office is 120 COLDHARBOUR ROAD REDLAND, BRISTOL, BS6 7SL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold - 2% on cost
Plant & machinery
25% - reducing balance basis
Motor vehicles
25% - reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
SW Wren Building Services Ltd
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
206,026
19,895
245,560
471,481
Additions
-
4,660
45,220
49,880
Disposals
-
-
(26,411)
(26,411)
At 31 August 2025
206,026
24,555
264,369
494,950
At 1 September 2024
28,846
18,086
114,695
161,627
Charge for the year
4,121
1,622
42,433
48,176
On disposals
-
-
(20,055)
(20,055)
At 31 August 2025
32,967
19,708
137,073
189,748
At 31 August 2025
173,059
4,847
127,296
305,202
At 31 August 2024
177,180
1,809
130,865
309,854
Amounts falling due within one year
Trade debtors
504,367
491,089
SW Wren Building Services Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,845
12,157
Obligations under finance leases and hire purchase contracts
-
6,251
Trade creditors
243,227
286,813
Taxes and social security
106,297
140,482
Other creditors
35,775
4,884
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Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 26 (2024: 26).