REGISTERED NUMBER: 04762116 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

B & J Swindells Fireplaces Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs B Bromley

B Wheeler

J B Wheeler

REGISTERED OFFICE:

9-11 Mill Lane

Macclesfield

Cheshire

SK11 7NN

REGISTERED NUMBER:

04762116 (England and Wales)

ACCOUNTANTS:

Guthrie Accountancy Services Ltd

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

FIXED ASSETS

Tangible assets

4

232,442

239,522

CURRENT ASSETS

Stocks

12,000

18,000

Debtors

5

17,437

17,558

Cash at bank and in hand

174,291

283,852

203,728

319,410

CREDITORS

Amounts falling due within one year

6

52,486

121,514

NET CURRENT ASSETS

151,242

197,896

TOTAL ASSETS LESS CURRENT LIABILITIES

383,684

437,418

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

383,584

437,318

SHAREHOLDERS' FUNDS

383,684

437,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mrs B Bromley - Director

1.	STATUTORY INFORMATION

B & J Swindells Fireplaces Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

330,000

51,415

381,415

DEPRECIATION

At 1 July 2025

92,400

49,493

141,893

Charge for year

6,600

480

7,080

At 30 June 2026

99,000

49,973

148,973

NET BOOK VALUE

At 30 June 2026

231,000

1,442

232,442

At 30 June 2025

237,600

1,922

239,522

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

3,392

3,552

Other debtors

14,045

14,006

17,437

17,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

7,889

12,245

Taxation and social security

21,881

28,219

Other creditors

22,716

81,050

52,486

121,514