ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 11088115

SW MARKETING INTELLIGENCE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

SW MARKETING INTELLIGENCE LIMITED

REGISTERED NUMBER: 11088115

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		991		1,322
Investments	5		50,000		-
			50,991		1,322
Current assets
Debtors: amounts falling due after more than one year	6	187,500		375,000
Debtors: amounts falling due within one year	6	577,915		330,273
Cash at bank and in hand	7	45,426		197,143
		810,841		902,416
Creditors: amounts falling due within one year	8	(15,044)		(15,868)
Net current assets			795,797		886,548
Total assets less current liabilities			846,788		887,870
Creditors: amounts falling due after more than one year	9		-		(5,785)

Net assets			846,788		882,085

Capital and reserves
Called up share capital	11	2	2
Profit and loss account		846,786	882,083
		846,788	882,085

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SW MARKETING INTELLIGENCE LIMITED

REGISTERED NUMBER: 11088115

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2026.

D R B Sharpe

Director

The notes on pages 3 to 8 form part of these financial statements.

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

SW Marketing Intelligence Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Unit 7 Castle Quay Business Park, Castle Quay, Nottingham, United Kingdom, NG7 1FW. The principal activity is information technology consultancy.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery

25%

reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.11

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 December 2024	2,198
	At 30 November 2025	2,198
	Depreciation
	At 1 December 2024	876
	Charge for the year on owned assets	331
	At 30 November 2025	1,207
	Net book value
	At 30 November 2025	991
	At 30 November 2024	1,322

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	Additions	50,000
	At 30 November 2025	50,000

6.	Debtors
		2025	2024
		£	£

Due after more than one year
Other debtors	187,500	375,000

					2025	2024
					£	£

Due within one year
Other debtors	577,915	330,273

7.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	45,426	197,143

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	5,291	10,000
Trade creditors	3,361	47
Other taxation and social security	574	-
Other creditors	2,618	2,621
Accruals and deferred income	3,200	3,200
	15,044	15,868

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	-	5,785

Amounts falling due within one year
Bank loans	5,291	10,000
Amounts falling due 1-2 years
Bank loans	-	5,785


	5,291	15,785

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SW MARKETING INTELLIGENCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

11.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) A Ordinary share of £1.00	1	1
1 (2024 - 1) B Ordinary share of £1.00	1	1

	2	2

12.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £706 (2024 - £706). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.

13.	Related party transactions
	At the year end, included within other debtors, the company was owed £356,890 (2024 - £114,459) by entities which are under common control.

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