REGISTERED NUMBER: 07444470 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Swan Wealth Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Swan

SECRETARY:

Mrs E M Swan

REGISTERED OFFICE:

Barley Wood Barn

The Walled Garden

Long Lane, Wrington

Bristol

BS40 5SA

REGISTERED NUMBER:

07444470 (England and Wales)

ACCOUNTANTS:

Edward Howells Associates Limited

Chartered Certified Accountants

20a High Street

Glastonbury

Somerset

BA6 9DU

FIXED ASSETS

Intangible assets

4

108,064

122,030

Tangible assets

5

16,231

21,522

Investments

6

186,907

117,180

311,202

260,732

CURRENT ASSETS

Debtors

7

1,382,758

1,227,834

Cash at bank

584,476

541,836

1,967,234

1,769,670

CREDITORS

Amounts falling due within one year

8

402,569

401,493

NET CURRENT ASSETS

1,564,665

1,368,177

TOTAL ASSETS LESS CURRENT LIABILITIES

1,875,867

1,628,909

PROVISIONS FOR LIABILITIES

9

4,058

5,121

NET ASSETS

1,871,809

1,623,788

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,871,799

1,623,778

1,871,809

1,623,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

M D Swan - Director

1.	STATUTORY INFORMATION

Swan Wealth 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses, is amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit and loss account. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

283,658

AMORTISATION

At 1 January 2025

161,628

Charge for year

13,966

At 31 December 2025

175,594

NET BOOK VALUE

At 31 December 2025

108,064

At 31 December 2024

122,030

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

370

9,942

57,590

20,244

88,146

Additions

-

-

-

100

100

At 31 December 2025

370

9,942

57,590

20,344

88,246

DEPRECIATION

At 1 January 2025

326

8,377

43,924

13,997

66,624

Charge for year

7

391

3,416

1,577

5,391

At 31 December 2025

333

8,768

47,340

15,574

72,015

NET BOOK VALUE

At 31 December 2025

37

1,174

10,250

4,770

16,231

At 31 December 2024

44

1,565

13,666

6,247

21,522

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

117,180

Revaluations

69,727

At 31 December 2025

186,907

NET BOOK VALUE

At 31 December 2025

186,907

At 31 December 2024

117,180

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2019

127,975

Valuation in 2020

23,022

Valuation in 2021

74,250

Valuation in 2022

(79,447

)

Valuation in 2023

(55,674

)

Valuation in 2024

25,029

Valuation in 2025

69,727

Cost

2,025

186,907

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

128,950

109,742

Other debtors

1,253,808

1,118,092

1,382,758

1,227,834

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

614

932

Taxation and social security

295,520

294,261

Other creditors

106,435

106,300

402,569

401,493

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

4,058

5,121

Deferred

tax

£

Balance at 1 January 2025

5,121

Movement in timing differences

(1,063

)

Balance at 31 December 2025

4,058

10.	RELATED PARTY DISCLOSURES

The company maintains an interest free loan with the director. at the balance sheet date, the company owed the director £105,101 (2024 £105,101).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M D Swan.