REGISTERED NUMBER: 13398648 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

SAFELYSWIM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Waters

REGISTERED OFFICE:

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

REGISTERED NUMBER:

13398648 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

111,563

121,484

CURRENT ASSETS

Stocks

3,200

3,200

Debtors

5

3,381

12,839

Cash at bank

46,559

46,348

53,140

62,387

CREDITORS

Amounts falling due within one year

6

52,511

35,811

NET CURRENT ASSETS

629

26,576

TOTAL ASSETS LESS CURRENT LIABILITIES

112,192

148,060

CREDITORS

Amounts falling due after more than one year

7

(53,333

)

(73,333

)

PROVISIONS FOR LIABILITIES

(21,202

)

(28,004

)

NET ASSETS

37,657

46,723

CAPITAL AND RESERVES

Called up share capital

11

10

10

Retained earnings

37,647

46,713

SHAREHOLDERS' FUNDS

37,657

46,723

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 October 2026 and were signed by:

E Waters - Director

1.	STATUTORY INFORMATION

Safelyswim 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.

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 the cost of each asset less its residual value over its estimated useful life:

Improvements to property - 10% on cost

Office equipment - 25% reducing balance basis

Fixtures and fittings - 25% reducing balance basis

Plant and machinery - 25% reducing balances basis

Within plant and machinery is a swimming pool which is depreciated a 10% per annum on a straight line basis.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit and loss so as to produce a constant periodic rate of interest in the remaining balance of the liability.

Rentals paid / received under operating leases are charged / credited to profit and 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.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Office

property

machinery

fittings

Equipment

Totals

£

£

£

£

£

COST

At 1 July 2025

13,527

105,985

6,576

27,288

153,376

Additions

-

3,215

5,388

875

9,478

At 30 June 2026

13,527

109,200

11,964

28,163

162,854

DEPRECIATION

At 1 July 2025

4,059

12,067

1,644

14,122

31,892

Charge for year

1,353

11,956

2,580

3,510

19,399

At 30 June 2026

5,412

24,023

4,224

17,632

51,291

NET BOOK VALUE

At 30 June 2026

8,115

85,177

7,740

10,531

111,563

At 30 June 2025

9,468

93,918

4,932

13,166

121,484

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

1,694

988

Other debtors

1,687

2,414

Tax

-

9,437

3,381

12,839

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts (see note 8)

20,000

20,000

Trade creditors

-

5,715

Tax

169

-

Social security and other taxes

17,430

5,026

Other creditors and accruals

4,659

3,736

Director's current accounts

10,253

1,334

52,511

35,811

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans (see note 8)

53,333

73,333

8.

LOANS

An analysis of the maturity of loans is given below:

30.6.26

30.6.25

£

£

Amounts falling due within one year or on demand:

Bank loans

20,000

20,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

20,000

20,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

33,333

53,333

9.	LEASING AGREEMENTS

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

30.6.26

30.6.25

£

£

Within one year

17,632

14,400

Between one and five years

39,232

50,400

56,864

64,800

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank loans

73,333

93,333

The company's bank holds a fixed and floating charge covering all the properties or undertakings of the Company. The charge also contains a negative pledge.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

10

Ordinary

£1

10

10