S W Estates Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14370719

S W Estates Holdings Limited

Unaudited financial statements

31 December 2025

S W Estates Holdings Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		808,888		807,495

Current assets

Debtors	6	797,482	951,979
Cash at bank and in hand		535,860	574,236
		-----------	-----------
		1,333,342	1,526,215

Creditors: Amounts falling due within one year	7	( 12,923)		( 31,492)
		-----------		-----------
Net current assets			1,320,419		1,494,723
			-----------		-----------
Total assets less current liabilities			2,129,307		2,302,218

Accruals and deferred income	( 4,996)	( 4,132)
	-----------	-----------
Net assets	2,124,311	2,298,086
	-----------	-----------

Capital and reserves

Called up share capital	8	3,857	3,857
Profit and loss account		2,120,454	2,294,229
		-----------	-----------
Shareholders funds		2,124,311	2,298,086
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

M A Saunders

Director

Company registration number: 14370719

S W Estates Holdings Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bankside 300, Peachman Way, Broadland Business Park, Norwich, Norfolk, NR7 0LB, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of rental income received or receivable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Tangible assets

	Investment property	Computer equipment	Total
	£	£	£
Cost
At 1 January 2025	807,495	–	807,495
Additions	–	1,706	1,706
	---------	------	---------
At 31 December 2025	807,495	1,706	809,201
	---------	------	---------
Depreciation
At 1 January 2025	–	–	–
Charge for the year	–	313	313
	---------	------	---------
At 31 December 2025	–	313	313
	---------	------	---------
Carrying amount
At 31 December 2025	807,495	1,393	808,888
	---------	------	---------
At 31 December 2024	807,495	–	807,495
	---------	------	---------

Tangible assets held at valuation

Investment property is valued annually by the directors at fair value. On an historical cost basis this would have been included at an original cost of £ 807,495 .

6. Debtors

	2025	2024
	£	£
Trade debtors	1,920	600
Other debtors	795,562	951,379
	---------	---------
	797,482	951,979
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	513,303	700,000
	---------	---------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	3,798	21,218
Other creditors	9,125	10,274
	-------	-------
	12,923	31,492
	-------	-------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
Ordinary 'A' shares of £ 1 each	1,928	1,928	3,506	3,506
Ordinary 'B' shares of £ 1 each	1,928	1,928	350	350
	------	------	------	------
	3,857	3,857	3,857	3,857
	------	------	------	------

9. Directors' advances, credits and guarantees

As at 31 December 2025, the company was owed £5,250 by the directors. No interest was charged on the balance.