Social Work Assessment Partners Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05411615 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

SOCIAL WORK ASSESSMENT PARTNERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R E Walker

Mrs L C Walker

SECRETARY:

Mrs L C Walker

REGISTERED OFFICE:

51 Long Street

Bulkington

Bedworth

Warwickshire

CV12 9JZ

REGISTERED NUMBER:

05411615 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisors

Gethin House

36 Bond Street

Nuneaton

Warwickshire

CV11 4DA

FIXED ASSETS

Tangible assets

4

18,280

17,459

CURRENT ASSETS

Debtors

5

391,780

242,549

Cash at bank

373,749

354,890

765,529

597,439

CREDITORS

Amounts falling due within one year

6

255,419

178,475

NET CURRENT ASSETS

510,110

418,964

TOTAL ASSETS LESS CURRENT
LIABILITIES

528,390

436,423

PROVISIONS FOR LIABILITIES

4,037

3,798

NET ASSETS

524,353

432,625

CAPITAL AND RESERVES

Called up share capital

7

8

Retained earnings

524,345

432,617

SHAREHOLDERS' FUNDS

524,353

432,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 14 September 2026 and were signed on its behalf by:

Mr R E Walker - Director

1.	STATUTORY INFORMATION

Social Work Assessment Partners 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.

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2025

19,181

40,499

59,680

Additions

157

7,009

7,166

At 30 April 2026

19,338

47,508

66,846

DEPRECIATION

At 1 May 2025

9,849

32,372

42,221

Charge for year

902

5,443

6,345

At 30 April 2026

10,751

37,815

48,566

NET BOOK VALUE

At 30 April 2026

8,587

9,693

18,280

At 30 April 2025

9,332

8,127

17,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

338,065

196,874

Other debtors

20,000

150

Accrued income

17,389

35,635

Prepayments

16,326

9,890

391,780

242,549

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

34,902

25,332

Corporation tax

154,775

112,442

Social security and other taxes

2,382

3,774

Other creditors

1,603

1,279

Pension

1,174

1,219

Directors' current accounts

291

84

Accruals and deferred income

60,292

34,345

255,419

178,475

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary shares

2

6

Ordinary B shares

6

8