Registered number
15447958
Switched Up Ltd
Filleted Accounts
31 January 2026
Switched Up Ltd
Registered number: 15447958
Balance Sheet
as at 31 January 2026
Notes 2026 2025
£ £
Current assets
Debtors 3 3,786 -
Cash at bank and in hand 602 1
4,388 1
Creditors: amounts falling due within one year 4 (2,144) -
Net current assets 2,244 1
Net assets 2,244 1
Capital and reserves
Called up share capital 1 1
Profit and loss account 2,243 -
Shareholder's funds 2,244 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Mrs R Melling
Director
Approved by the board on 9 September 2026
Switched Up Ltd
Notes to the Accounts
for the year ended 31 January 2026
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.
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
The tax expense represents the tax currently payable.
2 Employees 2026 2025
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2026 2025
£ £
Other debtors 3,786 -
4 Creditors: amounts falling due within one year 2026 2025
£ £
Taxation and social security costs 644 -
Other creditors 1,500 -
2,144 -
5 Other information
Switched Up Ltd is a private company limited by shares and incorporated in England. Its registered office is:
6th & 7th floor
120 Bark Street
Bolton
BL1 2AX
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