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Registration number: 10386159

SWG Advisory Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2025

 

SWG Advisory Limited

Contents


 

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

SWG Advisory Limited

Registration number: 10386159

Balance Sheet as at 30 September 2025

Note

2025
£

2024
£

Fixed assets

  

Tangible assets

4

3,817

211

Current assets

  

Debtors

5

2,778

1,581

Cash at bank and in hand

  

570

215

 

3,348

1,796

Creditors: Amounts falling due within one year

6

(5,919)

(2,341)

Net current liabilities

 

(2,571)

(545)

Net assets/(liabilities)

 

1,246

(334)

Capital and reserves

  

Called up share capital

7

100

100

Retained earnings

1,146

(434)

Shareholders' funds/(deficit)

  

1,246

(334)



The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

The notes on pages 3 to 8 form an integral part of these financial statements.

Page 1

 

SWG Advisory Limited

Registration number: 10386159

Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

•

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 June 2026 and signed on its behalf by:
 

M Garner
Director

   
     

The notes on pages 3 to 8 form an integral part of these financial statements.

Page 2

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Market Place
Wymondham
Norfolk
NR18 0AG
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Page 3

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2

Accounting policies (continued)

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 4

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 1).

Page 5

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2024

695

695

Additions

4,879

4,879

At 30 September 2025

5,574

5,574

Depreciation

At 1 October 2024

484

484

Charge for the year

1,273

1,273

At 30 September 2025

1,757

1,757

Carrying amount

At 30 September 2025

3,817

3,817

At 30 September 2024

211

211

5

Debtors

Current

2025
£

2024
£

Other debtors

2,778

1,581

 

2,778

1,581

Page 6

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

  

Director's loan

8

2,385

2,341

Other creditors

  

3,534

-

 

5,919

2,341

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

Page 7

 

SWG Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

8

Related party transactions

Summary of transactions with parent

During the year the company incurred and suffered costs and expenses on behalf of a UK registered company which the owners have a partipating interest and are directors. At the balance sheet date, the amount owed and included in other creditors was £2,334 (2024 - £nil).

Summary of transactions with subsidiaries

At the balance sheet date, the amount owed by a fellow subsidiary, and included in other debtors is £1,200 (2024 - £nil). The subsidiary is a UK registered company.

9

Parent and ultimate parent undertaking

The company's immediate parent is SWG Capital Limited, incorporated in England and Wales.

 

Page 8