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Registered number: 01409312
Unwin Hydraulic Engineering Limited
Financial Statements
For The Year Ended 31 March 2023
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01409312
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 480,277 466,205
480,277 466,205
CURRENT ASSETS
Stocks 5 218,691 240,762
Debtors 6 129,530 131,695
Cash at bank and in hand 501,783 587,828
850,004 960,285
Creditors: Amounts Falling Due Within One Year 7 (94,556 ) (171,116 )
NET CURRENT ASSETS (LIABILITIES) 755,448 789,169
TOTAL ASSETS LESS CURRENT LIABILITIES 1,235,725 1,255,374
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,204 ) (17,781 )
NET ASSETS 1,213,521 1,237,593
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,213,421 1,237,493
SHAREHOLDERS' FUNDS 1,213,521 1,237,593
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 P Unwin
Director
5th October 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Unwin Hydraulic Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01409312 . The registered office is 5 Shortheath Road, Moira, Swadlincote, Derbys, DE12 6AL.
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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:
Freehold 0-2% pa straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% pa reducing balance
Fixtures & Fittings 25% pa 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
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2022 512,939 108,496 201,130 19,313 841,878
Additions - 17,246 38,985 6,099 62,330
Disposals - - (62,649 ) - (62,649 )
As at 31 March 2023 512,939 125,742 177,466 25,412 841,559
Depreciation
As at 1 April 2022 140,316 106,308 110,664 18,385 375,673
Provided during the period 9,207 1,616 30,892 659 42,374
Disposals - - (56,765 ) - (56,765 )
As at 31 March 2023 149,523 107,924 84,791 19,044 361,282
Net Book Value
As at 31 March 2023 363,416 17,818 92,675 6,368 480,277
As at 1 April 2022 372,623 2,188 90,466 928 466,205
5. Stocks
2023 2022
£ £
Stock 218,691 240,762
218,691 240,762
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90,910 97,506
Prepayments and accrued income 10,602 9,370
S455 Corporation tax 19,683 19,683
VAT 5,199 -
Director's loan account 3,136 5,136
129,530 131,695
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 66,661 134,252
Corporation tax 21,583 28,539
Other taxes and social security 2,084 1,988
VAT - 1,813
Accruals and deferred income 4,228 4,524
94,556 171,116
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Peter Unwin 5,136 - 2,000 - 3,136
The above loan is unsecured, interest free and repayable on demand.The loan has been repaid subsequent to the year end.
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 2,000 132,000
Final dividend paid 131,000 -
133,000 132,000
All dividends in respect of this year & the previous year were paid to the director & his associates.

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