Swanzdale Limited

Swanzdale Limited
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Swanzdale Limited Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Swanzdale Limited for the year ended 30 November 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Swanzdale Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Swanzdale Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Swanzdale Limited and state those matters that we have agreed to state to the Board of Directors of Swanzdale Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Swanzdale Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Swanzdale Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Swanzdale Limited . You consider that Swanzdale Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Swanzdale Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts .................................................... J W Smith & Co Ltd - Scarborough Hopper Hill Road Scarborough Business Park Scarborough North Yorkshire YO11 3YS 30 August 2026 1

Swanzdale Limited
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Swanzdale Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Swanzdale Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Swanzdale Limited , as a body, in accordance with the terms of our engagement letter dated .

Our work has been undertaken solely to prepare for your approval the accounts of Swanzdale Limited and state those matters that we have agreed to state to the Board of Directors of Swanzdale Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Swanzdale Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Swanzdale Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Swanzdale Limited . You consider that Swanzdale Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Swanzdale Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

....................................................
J W Smith & Co Ltd - Scarborough
Hopper Hill Road
Scarborough Business Park
Scarborough
North Yorkshire
YO11 3YS
30 August 2026

1

Swanzdale Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	326,015	341,651
		326,015	341,651
Current assets
Stocks		30,000	30,000
Debtors		14,367	75,782
Cash at bank and in hand		143,440	13,390
		187,807	119,172
Creditors: amount falling due within one year		(240,839)	(198,704)
Net current assets		(53,032)	(79,532)

Total assets less current liabilities		272,983	262,119
Provisions for liabilities		(5,440)	(6,892)
Net assets		267,543	255,227

Capital and reserves
Called up share capital	5	200	200
Profit and loss account		267,343	255,027
Shareholders' funds		267,543	255,227

For the year ended 30 November 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 accounts for the year in question in accordance with section 476.
The directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 August 2026 and were signed on its behalf by:

-------------------------------
James McCann
Director

2

Swanzdale Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Swanzdale Limited is a private company, limited by shares, registered in England and Wales, registration number 04808864, registration address Jws Hopper Hill Road , Eastfield, Scarborough, North Yorkshire, YO11 3YS.

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Goodwill is evaluated annually and any diminution is taken to the profit and loss account.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Straight Line
Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 30 (2024 : 30).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	128,000	128,000
Additions	-	-
Disposals	-	-
At 30 November 2025	128,000	128,000
Amortisation
At 01 December 2024	128,000	128,000
Charge for year	-	-
On disposals	-	-
At 30 November 2025	128,000	128,000
Net book values
At 30 November 2025	-	-
At 30 November 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 December 2024	416,362	78,367	91,194	51,971	637,894
Additions	-	-	-	2,000	2,000
Disposals	-	-	-	-	-
At 30 November 2025	416,362	78,367	91,194	53,971	639,894
Depreciation
At 01 December 2024	111,032	70,672	63,034	51,505	296,243
Charge for year	7,939	1,539	7,040	1,118	17,636
On disposals	-	-	-	-	-
At 30 November 2025	118,971	72,211	70,074	52,623	313,879
Net book values
Closing balance as at 30 November 2025	297,391	6,156	21,120	1,348	326,015
Opening balance as at 01 December 2024	305,330	7,695	28,160	466	341,651

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
200 Class A shares of £1.00 each	200		200
	200		200

3

Registered Number: 04808864
England and Wales
Abridged Accounts

for the year ended 30 November 2025
for
SWANZDALE LIMITED