Acorah Software Products - Accounts Production 19.3.600 false true 29 November 2024 30 November 2023 false 30 November 2024 29 November 2025 29 November 2025 09863500 E L Bryant M S Bryant false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09863500 2024-11-29 09863500 2025-11-29 09863500 2024-11-30 2025-11-29 09863500 frs-core:ComputerEquipment 2025-11-29 09863500 frs-core:ComputerEquipment 2024-11-30 2025-11-29 09863500 frs-core:ComputerEquipment 2024-11-29 09863500 frs-core:MotorVehicles 2025-11-29 09863500 frs-core:MotorVehicles 2024-11-30 2025-11-29 09863500 frs-core:MotorVehicles 2024-11-29 09863500 frs-core:PlantMachinery 2025-11-29 09863500 frs-core:PlantMachinery 2024-11-30 2025-11-29 09863500 frs-core:PlantMachinery 2024-11-29 09863500 frs-core:RetainedEarningsAccumulatedLosses 2025-11-29 09863500 frs-bus:PrivateLimitedCompanyLtd 2024-11-30 2025-11-29 09863500 frs-bus:FilletedAccounts 2024-11-30 2025-11-29 09863500 frs-bus:SmallEntities 2024-11-30 2025-11-29 09863500 frs-bus:AuditExempt-NoAccountantsReport 2024-11-30 2025-11-29 09863500 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-30 2025-11-29 09863500 1 2024-11-30 2025-11-29 09863500 frs-bus:Director1 2024-11-30 2025-11-29 09863500 frs-bus:Director2 2024-11-30 2025-11-29 09863500 frs-countries:EnglandWales 2024-11-30 2025-11-29 09863500 2023-11-29 09863500 2024-11-29 09863500 2023-11-30 2024-11-29 09863500 frs-core:CurrentFinancialInstruments 2024-11-29 09863500 frs-core:RetainedEarningsAccumulatedLosses 2024-11-29
Registered number: 09863500
Swim4 Ltd
Unaudited Financial Statements
For The Year Ended 29 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09863500
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,274 13,391
10,274 13,391
CURRENT ASSETS
Debtors 5 1,090 2,578
Cash at bank and in hand 3,007 4,031
4,097 6,609
Creditors: Amounts Falling Due Within One Year 6 (2,710 ) (3,989 )
NET CURRENT ASSETS (LIABILITIES) 1,387 2,620
TOTAL ASSETS LESS CURRENT LIABILITIES 11,661 16,011
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,937 ) (2,292 )
NET ASSETS 9,724 13,719
Profit and Loss Account 9,724 13,719
SHAREHOLDERS' FUNDS 9,724 13,719
Page 1
Page 2
For the year ending 29 November 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
E L Bryant
Director
25 August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Swim4 Ltd is a private company, limited by guarantee,registered in England & Wales. The company's registered office address is Pilgrim House, Oxford Place, Plymouth, Devon, PL1 5AJ.
The presentation currency of the financial statements is Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:  2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 November 2024 10,359 19,399 1,838 31,596
Additions 100 - - 100
As at 29 November 2025 10,459 19,399 1,838 31,696
Depreciation
As at 30 November 2024 6,229 10,838 1,138 18,205
Provided during the period 846 2,140 231 3,217
As at 29 November 2025 7,075 12,978 1,369 21,422
Net Book Value
As at 29 November 2025 3,384 6,421 469 10,274
As at 30 November 2024 4,130 8,561 700 13,391
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,090 2,578
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,710 3,417
Taxation and social security - 572
2,710 3,989
7. Controlling Party
The company is under the control of its directors.
Page 4