REGISTERED NUMBER: 14479035 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SOUTH WEST FAMILY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Hewings

REGISTERED OFFICE:

Suite 3 Gandy Street Chambers

11 Gandy Street

Exeter

Devon

EX4 3LS

REGISTERED NUMBER:

14479035 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

2,053

1,291

CURRENT ASSETS

Debtors

5

93,089

116,125

Cash at bank

9,190

4,968

102,279

121,093

CREDITORS

Amounts falling due within one year

6

60,089

35,508

NET CURRENT ASSETS

42,190

85,585

TOTAL ASSETS LESS CURRENT LIABILITIES

44,243

86,876

PROVISIONS FOR LIABILITIES

7

390

245

NET ASSETS

43,853

86,631

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,852

86,630

10

43,853

86,631

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 3 June 2026 and were signed by:

K Hewings - Director

1.	STATUTORY INFORMATION

South West Family Services Ltd 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.

Turnover

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

Tangible fixed assets

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

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.

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 5 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

-

2,328

2,328

Additions

115

1,331

1,446

At 30 November 2025

115

3,659

3,774

DEPRECIATION

At 1 December 2024

-

1,037

1,037

Charge for year

29

655

684

At 30 November 2025

29

1,692

1,721

NET BOOK VALUE

At 30 November 2025

86

1,967

2,053

At 30 November 2024

-

1,291

1,291

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,968

25,537

Other debtors

57,121

90,588

93,089

116,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,853

-

Taxation and social security

45,481

33,789

Other creditors

12,755

1,719

60,089

35,508

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

390

245

Deferred

tax

£

Balance at 1 December 2024

245

Provided during year

145

Balance at 30 November 2025

390

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

K Hewings

Balance outstanding at start of year

90,268

1,334

Amounts advanced

90,657

90,268

Amounts repaid

(125,814

)

(1,334

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

55,111

90,268

The director had a loan with the company during the year. No interest is charged on this loan and there are no terms for repayment.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is K Hewings.

10.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

Profit for the financial year

47,722

72,969

Dividends

(90,500

)

(1,500

)

Net (reduction)/addition to reserves

(42,778

)

71,469

Opening reserves

86,631

15,162

Closing reserves

43,853

86,631