06816243falseGreenhouses2025-03-012026-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/cd:Director12025-03-012026-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2026-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2026-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2026-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2026-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-03-012026-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-03-012026-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-03-012026-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/2025-03-012026-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FRS1022025-03-012026-02-28http://www.companieshouse.gov.uk/2026-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2025-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-03-012026-02-28http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-03-012026-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2026-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06816243
SWALLOW (GB) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
Prepared By:
Lindrick Accountancy Services Ltd
205 Outgang Lane
Dinnington
Sheffield
S25 3QY
SWALLOW (GB) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
DIRECTORS
M Bainbridge
REGISTERED OFFICE
205 OUTGANG LANE
DINNINGTON
SHEFFIELD
SOUTH YORKSHIRE
S25 3QY
COMPANY DETAILS
Private company limited by shares registered in , registered number 06816243
ACCOUNTANTS
Lindrick Accountancy Services Ltd
205 Outgang Lane
Dinnington
Sheffield
S25 3QY
SWALLOW (GB) LIMITED
ACCOUNTS
FOR THEYEARENDED28/02/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
SWALLOW (GB) LIMITED
BALANCE SHEET AT 28/02/2026
20262025
Notes££
FIXED ASSETS
Tangible assets31,246,7331,276,329
CURRENT ASSETS
Stock363,275331,265
Debtors581,860121,204
Cash at bank and in hand1,324,2971,323,553
1,769,4321,776,022
CREDITORS: Amounts falling due within one year6372,557373,953
NET CURRENT ASSETS1,396,8751,402,069
TOTAL ASSETS LESS CURRENT LIABILITIES2,643,6082,678,398
CAPITAL AND RESERVES
Called up share capital7100100
Revaluation reserve1e,8305,600305,600
Profit and loss account2,337,9082,372,698
SHAREHOLDERS' FUNDS2,643,6082,678,398
For the year ending 28/02/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/07/2026 and signed on their behalf by
.............................
M Bainbridge
Director
SWALLOW (GB) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Commercial Vehicles 25%
Fixtures and Fittings 15%
Equipment 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 8).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
SWALLOW (GB) LIMITED
2. EMPLOYEES
20262025
No.No.
Average number of employees3736
3. TANGIBLE FIXED ASSETS
Land AndPlant andCommercialFixtures
BuildingsMachineryVehiclesand FittingsEquipmentTotal
££££££
Cost
At 01/03/2025920,274502,637287,332118,83321,7731,850,849
Additions-2,95054,0001992,24659,395
Disposals--(61,692)--(61,692)
At 28/02/2026920,274505,587279,640119,03224,0191,848,552
Depreciation
At 01/03/2025-272,799208,77781,63511,309574,520
Disposals--(47,052)--(47,052)
For the year-34,91831,9175,6101,90674,351
At 28/02/2026-307,717193,64287,24513,215601,819
Net Book Amounts
At 28/02/2026920,274197,87085,99831,78710,8041,246,733
At 28/02/2025920,274229,83878,55537,19810,4641,276,329
The Property has been valued by CPR property consultants on 2 May 2022 at a market value of £865,000
4. STOCK 20262025
££
Stock comprises:
Stock363,275331,265
363,275331,265
5. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors78,601108,962
Prepayments3,25912,242
81,860121,204
SWALLOW (GB) LIMITED
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax112,766160,523
VAT43,20365,757
PAYE control20,34717,494
Directors current account2,8752,875
Credit card105-
Trade creditors165,00084,182
Other creditors20,60332,603
Pension schemes3,372-
Accruals4,28610,519
372,557373,953
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
8. REVALUATION RESERVE 20262025
££
Revaluation reserve305,600305,600
305,600305,600