Swara Trading International Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 August 2026

Balance Sheet

Registered number: 06346405

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,209		61,737

			65,209		61,737
CURRENT ASSETS
Stocks	5	101,383		245,519
Debtors	6	286,780		140,333
Cash at bank and in hand		930,153		975,427

		1,318,316		1,361,279
Creditors: Amounts Falling Due Within One Year	7	(359,910 )		(395,394 )

NET CURRENT ASSETS (LIABILITIES)			958,406		965,885

TOTAL ASSETS LESS CURRENT LIABILITIES			1,023,615		1,027,622

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,390 )		(11,730 )

NET ASSETS			1,011,225		1,015,892

CAPITAL AND RESERVES
Called up share capital			100		100
Capital redemption reserve			100		100
Profit and Loss Account			1,011,025		1,015,692

SHAREHOLDERS' FUNDS			1,011,225		1,015,892

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Swara Trading International Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anis Sobhag Shah

Director

02/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Swara Trading International Limited

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

Swara Trading International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06346405 . The registered office is 132 Upper Richmond Road West, East Sheen, Richmond, London, SW14 8DS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Swara Trading International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 10)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 September 2025	218,848
Additions	20,433

As at 31 August 2026	239,281

Depreciation
As at 1 September 2025	157,111
Provided during the period	16,961

As at 31 August 2026	174,072

Net Book Value
As at 31 August 2026	65,209

As at 1 September 2025	61,737

5. Stocks

	2026	2025
	£	£
Finished goods	101,383	245,519

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	201,255	98,770
Other debtors	36,752	1,500

	238,007	100,270
Due after more than one year
Other debtors	48,773	40,063

	286,780	140,333

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Swara Trading International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	129,000	152,324
Bank loans and overdrafts	16,063	13,252
Other creditors	161,563	187,945
Taxation and social security	53,284	41,873

	359,910	395,394

8. Directors Advances, Credits and Guarantees

During the year ended 31 August 2026, Swara Trading International Ltd owed a total of £161,240 to its Directors. This amount is shown as part of Other Creditors under Creditors due within one year. Please be advised that the directors have agreed to provide this loan on an interest free basis and the loan is payable on demand.

9. Related Party Transactions

During the year ended 31 August 2026, Swara Trading International Ltd entered into a loan agreement with a related company. The loan of £1,500 was provided as an interest free loan and is repayable on demand. Hence the amounts is being reflected accordingly under Debtors due within one year.

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Directors	Mr Anis Sobhag Shah
	Mrs Minal Anis Shah
	Miss Bella Anis Shah
	Mr Pranay Anis Shah

Secretary	Mr Anis Sobhag Shah

Company Number	06346405

Registered Office	132 Upper Richmond Road West
	East Sheen
	Richmond
	London
	SW14 8DS

Accountants	Capitax Financial Ltd
	Devonshire House
	582 Honeypot Lane
	Stanmore
	Middlesex
	HA7 1JS