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Company Registration No. 09273642 (Wales)
South Wales Hardware Supplies Limited Unaudited accounts for the year ended 31 October 2025
South Wales Hardware Supplies Limited Unaudited accounts Contents
Page
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South Wales Hardware Supplies Limited Company Information for the year ended 31 October 2025
Director
Luke William Christopher
Company Number
09273642 (Wales)
Registered Office
Unit 11 Pwll Mawr Court Wentloog Road Rumney Cardiff CF3 1TH
Accountants
Insight Accountancy Unit 16, Lamby Way Workshops Lamby Way Cardiff CF3 2EQ
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South Wales Hardware Supplies Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,177 
14,646 
Current assets
Inventories
71,639 
71,639 
Debtors
230,732 
268,014 
Cash at bank and in hand
61,413 
68,007 
363,784 
407,660 
Creditors: amounts falling due within one year
(267,590)
(322,788)
Net current assets
96,194 
84,872 
Total assets less current liabilities
107,371 
99,518 
Creditors: amounts falling due after more than one year
(364,944)
(305,956)
Net liabilities
(257,573)
(206,438)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(257,574)
(206,439)
Shareholders' funds
(257,573)
(206,438)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Luke William Christopher Director Company Registration No. 09273642
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South Wales Hardware Supplies Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
South Wales Hardware Supplies Limited is a private company, limited by shares, registered in Wales, registration number 09273642. The registered office is Unit 11 Pwll Mawr Court, Wentloog Road, Rumney, Cardiff, CF3 1TH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Going concern
The financial statements have been prepared on a going concern basis. Although the company’s net assets are negative, the directors consider it appropriate as the company is expected to meet its liabilities as they fall due.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
25,000 
18,102 
13,416 
56,518 
At 31 October 2025
25,000 
18,102 
13,416 
56,518 
Depreciation
At 1 November 2024
23,200 
9,317 
9,355 
41,872 
Charge for the year
900 
1,757 
812 
3,469 
At 31 October 2025
24,100 
11,074 
10,167 
45,341 
Net book value
At 31 October 2025
900 
7,028 
3,249 
11,177 
At 31 October 2024
1,800 
8,785 
4,061 
14,646 
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South Wales Hardware Supplies Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
230,488 
258,917 
Accrued income and prepayments
244 
9,097 
230,732 
268,014 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(43,451)
(45,683)
Trade creditors
157,220 
172,057 
Loans from directors
153,821 
196,414 
267,590 
322,788 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
44,028 
50,000 
Other creditors
320,916 
255,956 
364,944 
305,956 
8
Average number of employees
During the year the average number of employees was 9 (2024: 8).
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