S W Energy Ltd - Filleted accounts

Registered number

07503995

S W Energy Ltd

Filleted Accounts

31 December 2025

S W Energy Ltd
Registered number:		07503995
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,111,189			1,121,424
Investments	4		1,661,405			1,597,828
			2,772,594			2,719,252

Current assets
Debtors	5	8,659,867			8,340,669
Cash at bank and in hand		1,651,142			533,407
		10,311,009			8,874,076

Creditors: amounts falling due within one year	6	(12,089,680)			(10,364,932)

Net current liabilities			(1,778,671)			(1,490,856)

Net assets			993,923			1,228,396

Capital and reserves
Called up share capital			2			2
Profit and loss account			993,921			1,228,394

Shareholder's funds			993,923			1,228,396

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 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.




Mr M Thomas
Director
Approved by the board on 24 September 2026

S W Energy Ltd
Notes to the Accounts
for the year ended 31 December 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:

	Freehold buildings			nil
	Plant and machinery			over 5 - 10 years
	Fixtures, fittings, tools and equipment			over 5 - 10 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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					38		38


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	1,075,657		879,408		25,926		1,980,991
	Additions	-		2,225		-		2,225
	Disposals	-		-		(8,535)		(8,535)
	At 31 December 2025	1,075,657		881,633		17,391		1,974,681

	Depreciation
	At 1 January 2025	-		835,573		23,994		859,567
	Charge for the year	-		11,123		198		11,321
	On disposals	-		-		(7,396)		(7,396)
	At 31 December 2025	-		846,696		16,796		863,492

	Net book value
	At 31 December 2025	1,075,657		34,937		595		1,111,189
	At 31 December 2024	1,075,657		43,835		1,932		1,121,424


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 January 2025			22		1,597,806		1,597,828
	Additions			-		63,577		63,577

	At 31 December 2025			22		1,661,383		1,661,405


5	Debtors					2025		2024
£							£

	Trade debtors					-		4,018
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					8,123,094		6,809,450
	Other debtors					536,773		1,527,201
						8,659,867		8,340,669


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

	Trade creditors					49,369		40,269
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					10,538,113		9,247,047
	Taxation and social security costs					177,831		107,652
	Other creditors					1,324,367		969,964
						12,089,680		10,364,932


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					122,281		90,888


8	Related party transactions

	The company has loaned £297,254 (2024 £1,391,642) interst free to a company in which Mr M Thomas is a director and shareholder.


9	Controlling party

	The company is owned by SW Energy Holdings Ltd.


10	Other information

	S W Energy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Burlington House 4th Floor
	Crosby Road North
	Liverpool
	L22 0LG