REGISTERED NUMBER: 12310966 (England and Wales)

Switch Traffic Management Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

J Purse

D Parsons

C Saunders

Registered office:

Lawshalls

Lawshalls Hill

Colne Engaine

Colchester

Essex

CO6 2HU

Registered number:

12310966 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Switch Traffic Management Limited for the year ended 31 March 2026 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Switch Traffic Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Switch Traffic Management Limited and state those matters that we have agreed to state to the Board of Directors of Switch Traffic Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Switch Traffic Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Switch Traffic Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Switch Traffic Management Limited. You consider that Switch Traffic Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Switch Traffic Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

1 July 2026

Fixed assets

Tangible assets

5

223,518

221,231

Current assets

Stocks

71,993

72,199

Debtors

6

375,105

230,451

Cash at bank

355,126

119,023

802,224

421,673

Creditors

Amounts falling due within one year

7

307,829

201,714

Net current assets

494,395

219,959

Total assets less current liabilities

717,913

441,190

Creditors

Amounts falling due after more than one year

8

(39,897

)

(67,010

)

Provisions for liabilities

(52,825

)

(55,308

)

Net assets

625,191

318,872

Capital and reserves

Called up share capital

100

100

Retained earnings

625,091

318,772

Shareholders' funds

625,191

318,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

D Parsons - Director

J Purse - Director

1.	Statutory information

Switch Traffic Management Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Plant and machinery etc

-

25% on reducing balance and Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	Employees and directors

The average number of employees during the year was 11 (2025 - 9 ) .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2025

403,759

Additions

85,588

Disposals

(30,122

)

At 31 March 2026

459,225

Depreciation

At 1 April 2025

182,528

Charge for year

72,852

Eliminated on disposal

(19,673

)

At 31 March 2026

235,707

Net book value

At 31 March 2026

223,518

At 31 March 2025

221,231

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

351,966

218,977

Prepayments

23,139

11,474

375,105

230,451

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Other loans

-

20,000

Hire purchase contracts (see note 9)

45,846

56,655

Trade creditors

103,277

64,809

Corporation Tax

105,330

30,280

Social security and other taxes

12,408

11,939

VAT

13,548

10,916

Other creditors

6,788

5,365

Accrued expenses

20,632

1,750

307,829

201,714

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other loans - 1-2 years

-

20,000

Hire purchase contracts (see note 9)

39,897

47,010

39,897

67,010

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

45,846

56,655

Between one and five years

39,897

47,010

85,743

103,665

Non-cancellable

operating leases

2026

2025

£

£

Within one year

57,927

57,927

Between one and five years

111,027

168,954

168,954

226,881

10.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

85,743

103,665

Hire purchase contracts are secured upon the assets to which they relate.