S&W SALES LTD - Accounts

S&W SALES LTD
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

S&W SALES LTD Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Swan Saunders Limited 28 February 2026 .................................................... Swan Saunders Limited Oak Lodge Business Centre 129 School Lane Little Melton NR93LB 15 July 2026 1

S&W SALES LTD
Accountants' Report
For the year ended 28 February 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Swan Saunders Limited
28 February 2026

....................................................

Swan Saunders Limited
Oak Lodge Business Centre
129 School Lane
Little Melton
NR93LB
15 July 2026

1

S&W SALES LTD
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	12,306	13,841
		12,306	13,841
Current assets
Debtors		102,882	65,273
Cash at bank and in hand		5,830	13,015
		108,712	78,288
Creditors: amount falling due within one year		(437,161)	(335,131)
Net current assets		(328,449)	(256,843)

Total assets less current liabilities		(316,143)	(243,002)
Creditors: amount falling due after more than one year		(13,537)	121,972
Provisions for liabilities		(4,497)	(4,008)
Net assets		(334,177)	(125,038)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(334,277)	(125,138)
Shareholders' funds		(334,177)	(125,038)

For the year ended 28 February 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 15 July 2026 and were signed on its behalf by:

-------------------------------
Christopher Starkings
Director

2

S&W SALES LTD
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

S&W SALES LTD is a private company, limited by shares, registered in , registration number 14639225, registration address Roxburgh House Rosebery Business Park, Mentmore Way, Norwich, NR14 7XP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 31 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 March 2025	13,696	6,426	20,122
Additions	1,933	3,249	5,182
Disposals	-	-	-
At 28 February 2026	15,629	9,675	25,304
Depreciation
At 01 March 2025	4,139	2,142	6,281
Charge for year	3,641	3,076	6,717
On disposals	-	-	-
At 28 February 2026	7,780	5,218	12,998
Net book values
Closing balance as at 28 February 2026	7,849	4,457	12,306
Opening balance as at 01 March 2025	9,557	4,284	13,841

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 14639225

S&W SALES LTD

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026