SWG Events Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03796870 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

SWG EVENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Pook

M Bott

SECRETARY:

Mrs K Clare

REGISTERED OFFICE:

Vine House

Northwick Road

Pilning

Bristol

Avon

BS35 4HA

REGISTERED NUMBER:

03796870 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

1,776,588

1,800,731

CURRENT ASSETS

Stocks

4,500

Debtors

5

193,308

134,460

Cash at bank

105,409

270,470

303,217

409,430

CREDITORS

Amounts falling due within one year

6

395,322

390,628

NET CURRENT (LIABILITIES)/ASSETS

(92,105

)

18,802

TOTAL ASSETS LESS CURRENT LIABILITIES

1,684,483

1,819,533

CREDITORS

Amounts falling due after more than one
year

7

(420,408

)

(429,481

)

PROVISIONS FOR LIABILITIES

(283,552

)

(335,258

)

NET ASSETS

980,523

1,054,794

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

8

741,519

Retained earnings

239,002

313,273

SHAREHOLDERS' FUNDS

980,523

1,054,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 26 October 2026 and were signed on its behalf by:

A Pook - Director

1.	STATUTORY INFORMATION

SWG Events Ltd 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.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 March 2025

36,214

2,828,515

2,864,729

Additions

-

270,493

Disposals

-

(64,286

)

(64,286

)

At 28 February 2026

36,214

3,034,722

3,070,936

DEPRECIATION

At 1 March 2025

-

1,007,360

Charge for year

-

286,988

At 28 February 2026

-

1,294,348

NET BOOK VALUE

At 28 February 2026

36,214

1,740,374

1,776,588

At 28 February 2025

36,214

1,821,155

1,857,369

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

529,884

Additions

193,219

At 28 February 2026

723,103

DEPRECIATION

At 1 March 2025

83,603

Charge for year

66,943

At 28 February 2026

150,546

NET BOOK VALUE

At 28 February 2026

572,557

At 28 February 2025

446,281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Trade debtors

190,952

128,948

Other debtors

2,356

5,512

193,308

134,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Hire purchase contracts

76,242

Trade creditors

71,893

126,196

Taxation and social security

20,086

38,734

Other creditors

227,101

149,456

395,322

390,628

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

Hire purchase contracts

345,222

333,455

Other creditors

75,186

96,026

420,408

429,481

8.

RESERVES

Revaluation

reserve

£

At 1 March 2025

and 28 February 2026

741,519