4mation (Sw) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09004768

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		216,561		205,409

			216,561		205,409
CURRENT ASSETS
Stocks	5	400,000		203,940
Debtors	6	519,494		667,470
Cash at bank and in hand		730,900		575,111

		1,650,394		1,446,521
Creditors: Amounts Falling Due Within One Year	7	(510,521 )		(301,676 )

NET CURRENT ASSETS (LIABILITIES)			1,139,873		1,144,845

TOTAL ASSETS LESS CURRENT LIABILITIES			1,356,434		1,350,254

PROVISIONS FOR LIABILITIES
Deferred Taxation			(41,147 )		(39,028 )

NET ASSETS			1,315,287		1,311,226

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			1,315,187		1,311,126

SHAREHOLDERS' FUNDS			1,315,287		1,311,226

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4mation (Sw) Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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 Robert Alderson

Director

29 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

4mation (Sw) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09004768 . The registered office is Winchester House, Deane Gate Avenue, Taunton, Somerset, TA1 2UH.

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	15% reducing balance
Motor Vehicles	15% reducing balance
Computer Equipment	15% reducing balance

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. 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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4mation (Sw) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. 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: 8 (2025: 8)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	408,950	55,795	5,857	470,602
Additions	13,719	35,650	-	49,369

As at 30 April 2026	422,669	91,445	5,857	519,971

Depreciation
As at 1 May 2025	219,337	43,905	1,951	265,193
Provided during the period	30,500	7,131	586	38,217

As at 30 April 2026	249,837	51,036	2,537	303,410

Net Book Value
As at 30 April 2026	172,832	40,409	3,320	216,561

As at 1 May 2025	189,613	11,890	3,906	205,409

5. Stocks

	2026	2025
	£	£
Work in progress	400,000	203,940

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	(5,493 )	33,762
Prepayments and accrued income	-	7,252
Other debtors	58,210	80,636
Retentions	20,000	53,916
Directors' loan accounts	496	44,722
Amounts owed by associates	446,281	447,182

	519,494	667,470

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4mation (Sw) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	332,638	92,722
Corporation tax	22,262	27,543
VAT	39,310	56,524
Other creditors	38,072	49,853
Accruals and deferred income	2,500	2,500
Directors' loan accounts	75,739	72,534

	510,521	301,676

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