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Registration number: 09349927

SWUK Steel Decking Supplies Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

SWUK Steel Decking Supplies Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

SWUK Steel Decking Supplies Limited

Company Information

Director | N J Robotham

Registered office | 51 St John Street Ashbourne Derbyshire DE6 1GP

Accountants | Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

SWUK Steel Decking Supplies Limited

(Registration number: 09349927)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 98,077 | 116,022
Current assets |  |  |
Stocks |  | 62,129 | 86,721
Debtors | 5 | 276,865 | 277,682
Cash at bank and in hand |  | 18,448 | 65,916
|  | 357,442 | 430,319
Creditors: Amounts falling due within one year | 6 | (129,705) | (159,198)
Net current assets |  | 227,737 | 271,121
Total assets less current liabilities |  | 325,814 | 387,143
Provisions for liabilities |  | (18,635) | (29,006)
Net assets |  | 307,179 | 358,137
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 307,079 | 358,037
Shareholders' funds |  | 307,179 | 358,137

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026

......................................... N J Robotham Director |  |

SWUK Steel Decking Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital incorporated in England registration number: 09349927.

The address of its registered office is:
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the director on 8 July 2026.

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 presentation currency is £ sterling.

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.

SWUK Steel Decking Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

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 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
Plant and machinery | 15% reducing balance
Motor vehicles | 15% reducing balance
Office Equipment | 33% straight line basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

SWUK Steel Decking Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3 | Staff numbers

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

4 | Tangible assets

| Office equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 6,204 | 182,790 | 188,994
Additions | 874 | - | 874
Disposals | - | (1,030) | (1,030)
At 31 December 2025 | 7,078 | 181,760 | 188,838
Depreciation
At 1 January 2025 | 4,568 | 68,405 | 72,973
Charge for the year | 1,059 | 17,051 | 18,110
Eliminated on disposal | - | (322) | (322)
At 31 December 2025 | 5,627 | 85,134 | 90,761
Carrying amount
At 31 December 2025 | 1,451 | 96,626 | 98,077
At 31 December 2024 | 1,636 | 114,386 | 116,022

SWUK Steel Decking Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 226,114 | 258,191
Prepayments | 12,356 | 16,442
Other debtors | 38,395 | 3,049
| 276,865 | 277,682

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 56,103 | 86,217
Taxation and social security | 67,639 | 59,164
Accruals and deferred income | 5,462 | 10,603
Other creditors | 501 | 3,214
| 129,705 | 159,198

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £28,387 (2024 - £59,840).

SWUK Steel Decking Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Related party transactions

Other transactions with the director

During the year a director had the benefit of a loan. At the beginning of the year the company was owed £3,050 (2024: £1,518) by the director. During the year the director was advanced £27,781 (2024: £7,050) by the company and repaid £3,153 (2024: £5,518). At the year end the balance owed by the director was £27,677. Interest was charged on the loan at the official rate of interest.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100