REGISTERED NUMBER: 04777130 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

SERVICE WAREHOUSING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Ms N L Campbell

Mr C M Fitzpatrick

Registered office:

North Street Warehouse

North Street

Radcliffe

Manchester

M26 2BN

Registered number:

04777130 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Pall Mall

1 Pollen Square

59 King Street

Manchester

M2 4PD

Bankers:

Lloyds Bank plc

Hotel Street

Bolton

BL1 1DB

Fixed assets

Tangible assets

5

110,102

117,963

Current assets

Debtors

6

252,277

210,269

Cash at bank and in hand

360,702

347,725

612,979

557,994

Creditors

Amounts falling due within one year

7

86,359

142,317

Net current assets

526,620

415,677

Total assets less current liabilities

636,722

533,640

Provisions for liabilities

18,138

19,382

Net assets

618,584

514,258

Capital and reserves

Called up share capital

8

3

3

Retained earnings

618,581

514,255

Shareholders' funds

618,584

514,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr C M Fitzpatrick - Director

1.	Statutory information

Service Warehousing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Statement of compliance

The individual financial statements of Service Warehousing Limited have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and the Companies Act 2006.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% straight line

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Financial instruments

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other debtors, loans to fellow group companies and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is

measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 11 (2025 - 11 ) .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 February 2025

462,092

Additions

23,700

Disposals

(29,500

)

At 31 January 2026

456,292

Depreciation

At 1 February 2025

344,129

Charge for year

23,394

Eliminated on disposal

(21,333

)

At 31 January 2026

346,190

Net book value

At 31 January 2026

110,102

At 31 January 2025

117,963

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

142,305

106,002

Amounts owed by group undertakings

91,927

84,481

Other debtors

18,045

19,786

252,277

210,269

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

2,858

48,498

Taxation and social security

79,396

81,383

Other creditors

4,105

12,436

86,359

142,317

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

3

3

9.	Director's advances, credits and guarantees

At the end of the year there was £320 (2025 - £9,551) due from the directors. During the year there were advances of £1,093 (2025 - £2,435) and repayments of £10,324 (2025 - £509). The above loan is interest free and repayable on demand.