SWH DESIGN SERVICES LTD - Filleted accounts

Registered number

07446505

SWH DESIGN SERVICES LTD

Unaudited Filleted Accounts

30 November 2025

SWH DESIGN SERVICES LTD
Registered number:		07446505
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		115,354			28,511

Current assets
Debtors	4	427,492			372,323
Cash at bank and in hand		474,193			386,002
		901,685			758,325

Creditors: amounts falling due within one year	5	(78,375)			(44,896)

Net current assets			823,310			713,429

Total assets less current liabilities			938,664			741,940

Creditors: amounts falling due after more than one year	6		(62,087)			-



Net assets			876,577			741,940

Capital and reserves
Called up share capital			4			4
Profit and loss account			876,573			741,936

Shareholders' funds			876,577			741,940

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Huddleston
Director
Approved by the board on 8 September 2026

SWH DESIGN SERVICES LTD
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor vehicles	over 10 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	3,239		40,133		43,372
	Additions	-		94,415		94,415
	At 30 November 2025	3,239		134,548		137,787

	Depreciation
	At 1 December 2024	3,239		11,622		14,861
	Charge for the year	-		7,572		7,572
	At 30 November 2025	3,239		19,194		22,433

	Net book value
	At 30 November 2025	-		115,354		115,354
	At 30 November 2024	-		28,511		28,511


4	Debtors			2025		2024
£					£

	Trade debtors			67,005		25,634
	Other debtors			360,487		346,689
				427,492		372,323


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			8,946		-
	Taxation and social security costs			66,523		31,968
	Other creditors			2,906		12,928
				78,375		44,896


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			62,087		-


7	Related party transactions

	The company made a loan of £360,000 to HUD Properties Ltd, a company under the common control of the director, Stephen Huddleston. The full amount of the loan is outstanding at the reporting date.


8	Other information

	SWH DESIGN SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	6 Comlumbus Quay
	Riverside Drive
	Liverpool
	Merseyside
	L3 4DB