Registration number: 09349927

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