SMW Financial Limited

SMW Financial Limited
Contents Page
For the year ended 31 December 2025

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SMW Financial Limited
Company Information
For the year ended 31 December 2025

Director	Sonia Margaret Wheeler
Registered Number	08336169
Registered Office	1-2 Great Farm Barnes West Woodhay Newbury Berkshire RG20 0BP
Accountants	Blue Peak Unit 6 Mill Farm Sonning Eye RG4 6TR

1

SMW Financial Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	673,438	673,438
		673,438	673,438
Current assets
Cash at bank and in hand		662	764
Creditors: amount falling due within one year	4	(311,971)	(311,131)
Net current assets		(311,309)	(310,367)

Total assets less current liabilities		362,129	363,071
Net assets		362,129	363,071

Capital and reserves
Called up share capital		1	1
Profit and loss account		362,128	363,070
Shareholders' funds		362,129	363,071

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 24 August 2026 and were signed by:

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Sonia Margaret Wheeler
Director

2

SMW Financial Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

SMW Financial Limited is a private company, limited by shares, registered in England and Wales, registration number 08336169, registration address 1-2 Great Farm Barnes, West Woodhay, Newbury, Berkshire, RG20 0BP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2025	673,438	673,438
Additions	-	-
Disposals	-	-
At 31 December 2025	673,438	673,438

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Amounts Owed to Group Undertakings	287,897	287,057
Accrued Expenses	840	840
Directors' Current Accounts	23,234	23,234
	311,971	311,131

At the year end, the balance owing to S M Wheeler is £23,234 (2024: £23,234). The loan is interest free and repayable on demand.

3

Registered Number: 08336169
England and Wales
SMW FINANCIAL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025