REGISTERED NUMBER: 07326794 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 31 January 2026

for

Swimtime Southwest Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs P J McCahill

I M McCahill

REGISTERED OFFICE:

19 Carisbrooke Road

Hucclecote

Gloucester

Gloucestershire

GL3 3QR

REGISTERED NUMBER:

07326794 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

CURRENT ASSETS

Debtors

4

1,533

8,025

Cash at bank

2,400

6

3,933

8,031

CREDITORS

Amounts falling due within one year

5

9,957

10,878

NET CURRENT LIABILITIES

(6,024

)

(2,847

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,024

)

(2,847

)

CREDITORS

Amounts falling due after more than one year

6

-

2,200

NET LIABILITIES

(6,024

)

(5,047

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(6,026

)

(5,049

)

SHAREHOLDERS' FUNDS

(6,024

)

(5,047

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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 13 August 2026 and were signed on its behalf by:

Mrs P J McCahill - Director

1.	STATUTORY INFORMATION

Swimtime Southwest Limited 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.

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.

Taxation

Taxation for the period 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.

DEBTORS

31/1/26

31/3/25

£

£

Amounts falling due within one year:

Other debtors

1,533

6,433

Amounts falling due after more than one year:

Other debtors

-

1,592

Aggregate amounts

1,533

8,025

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/3/25

£

£

Bank loans and overdrafts

4,736

10,398

Other creditors

5,221

480

9,957

10,878

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/3/25

£

£

Bank loans

-

2,200

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/1/26

31/3/25

£

£

Within one year

-

4,705

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 January 2026 and the year ended 31 March 2025:

31/1/26

31/3/25

£

£

Mrs P J McCahill

Balance outstanding at start of period

4,900

18,656

Amounts advanced

-

34,167

Amounts repaid

(4,900

)

(47,923

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

4,900

The above loan to the director, was repaid in full during the period. Interest of £Nil (2025 - £265) was charged during the year. The loan had no fixed repayment terms.

The director has introduced funds to the company during the period. As at 31 January 2026, the company owed the director £4,891. This loan is interest free and has no fixed repayment terms.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is McCahill Holdings Ltd.

The company is controlled by McCahill Holdings Ltd, a company controlled by the directors Mrs P J McCahill and I M McCahill. McCahill Holdings Ltd, which shares the same registered office as Swimtime Southwest Ltd, has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.