S MACSWAN BUILDING & DESIGN LTD


Directors	MACSWAN, Carly Louise
	MACSWAN, Scott


Company Secretary	MACSWAN, Carly


Registered Address	35-37 St. Leonards Road
	Northampton
	NN4 8DL


Registered Number	09966775 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		10,748		10,805
			10,748		10,805
Current assets
Stocks	4	4,155		12,000
Debtors	5	28,585		15,507
Cash at bank and on hand		105,485		97,020
		138,225		124,527
Creditors amounts falling due within one year	6	(92,614)		(89,435)
Net current assets (liabilities)			45,611		35,092
Total assets less current liabilities			56,359		45,897
Creditors amounts falling due after one year	7		(31,964)		(37,566)
Provisions for liabilities	8		(2,042)		(1,820)
Net assets			22,353		6,511
Capital and reserves
Called up share capital			100		100
Profit and loss account			22,253		6,411
Shareholders' funds			22,353		6,511

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 June 2026, and are signed on its behalf by:

MACSWAN, Carly Louise
Director
Registered Company No. 09966775

S MACSWAN BUILDING & DESIGN LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 February 25	29,542	62,181	19,242	110,965
Additions	454	-	1,385	1,839
At 31 January 26	29,996	62,181	20,627	112,804
Depreciation and impairment
At 01 February 25	27,480	62,181	10,499	100,160
Charge for year	377	-	1,519	1,896
At 31 January 26	27,857	62,181	12,018	102,056
Net book value
At 31 January 26	2,139	-	8,609	10,748
At 31 January 25	2,062	-	8,743	10,805

4.	Stocks

	2026	2025
	£	£
Work in progress	2,155	10,000
Finished goods	2,000	2,000
Total	4,155	12,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	25,635	12,041
Other debtors	-	1,000
Prepayments and accrued income	2,950	2,466
Total	28,585	15,507

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	39,128	22,345
Taxation and social security	50,770	64,188
Other creditors	517	1,002
Accrued liabilities and deferred income	2,199	1,900
Total	92,614	89,435


	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.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	31,964	37,566
Total	31,964	37,566

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,042	1,820
Total	2,042	1,820