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Registration number: 15453041

Swellrock Construction Compliance Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Swellrock Construction Compliance Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 6

Swellrock Construction Compliance Limited

(Registration number: 15453041)
Statement of Financial Position as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,905 | 958
Current assets |  |  |
Debtors | 5 | 48,651 | 18,858
Cash at bank and in hand |  | 11,355 | 17,173
|  | 60,006 | 36,031
Creditors: Amounts falling due within one year | 6 | (54,023) | (23,661)
Net current assets |  | 5,983 | 12,370
Total assets less current liabilities |  | 7,888 | 13,328
Provisions for liabilities |  | (476) | (182)
Net assets |  | 7,412 | 13,146
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 7,312 | 13,046
Shareholders' funds |  | 7,412 | 13,146

For the financial year ending 31 January 2026 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 Statement of Comprehensive Income.

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:

Mr C P Maslen Director | Mrs R J Morley Director

Swellrock Construction Compliance Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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:
Plym House
3 Longbridge Road
Marsh Mills
Plymouth
Devon
PL6 8LT

Principal activity

The principal activity of the company is construction compliance services.

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 prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Swellrock Construction Compliance Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2 | Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

Tax

The tax expense for the period comprises current and 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable 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 statement of financial position 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 | 5 years straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Swellrock Construction Compliance Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2 | Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measures at the best estimate of the amount required to settle the obligation at the reporting date and subsequently date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in the profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in the profit or loss in the period it arises.

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.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Swellrock Construction Compliance Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 February 2025 | 1,198 | 1,198
Additions | 1,483 | 1,483
At 31 January 2026 | 2,681 | 2,681
Depreciation
At 1 February 2025 | 240 | 240
Charge for the year | 536 | 536
At 31 January 2026 | 776 | 776
Carrying amount
At 31 January 2026 | 1,905 | 1,905
At 31 January 2025 | 958 | 958

Swellrock Construction Compliance Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 47,703 | 18,551
Prepayments | 948 | 307
| 48,651 | 18,858

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | 1,960 | -
Taxation and social security | 33,856 | 14,818
Accruals and deferred income | 2,600 | 1,800
Other creditors | 15,607 | 7,043
| 54,023 | 23,661

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.