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REGISTERED NUMBER: 04535995 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

UROC LIMITED

UROC LIMITED (REGISTERED NUMBER: 04535995)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UROC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: Mr PD Luckhurst
Mrs T Luckhurst





SECRETARY: Mrs T Luckhurst





REGISTERED OFFICE: Granville Hall
Granville Road
Leicester
Leicestershire
LE1 7RU





REGISTERED NUMBER: 04535995 (England and Wales)

UROC LIMITED (REGISTERED NUMBER: 04535995)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 262,967 344,787
Investments 5 264,908 264,908
527,875 609,695

CURRENT ASSETS
Debtors 6 77,968 25,300
Cash at bank - 99,648
77,968 124,948
CREDITORS
Amounts falling due within one year 7 139,979 116,449
NET CURRENT (LIABILITIES)/ASSETS (62,011 ) 8,499
TOTAL ASSETS LESS CURRENT
LIABILITIES

465,864

618,194

CREDITORS
Amounts falling due after more than one year 8 (98,089 ) (253,014 )

PROVISIONS FOR LIABILITIES (57,616 ) (58,940 )
NET ASSETS 310,159 306,240

UROC LIMITED (REGISTERED NUMBER: 04535995)

BALANCE SHEET - continued
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 50,090 50,090
Share premium 17,861 17,861
Capital redemption reserve 9,000 9,000
Retained earnings 233,208 229,289
SHAREHOLDERS' FUNDS 310,159 306,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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 16 June 2023 and were signed on its behalf by:





Mr PD Luckhurst - Director


UROC LIMITED (REGISTERED NUMBER: 04535995)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

Uroc 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.

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
Revenue comprises the fair value for the sale of goods excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts. The company rents out its plant and machinery, under standard terms and conditions It also provides management services for its subsidiary undertakings. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on dispatch of the good

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 22.5% on cost
Motor vehicles - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

UROC LIMITED (REGISTERED NUMBER: 04535995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


2. ACCOUNTING POLICIES - continued

Investments
Investments are included at cost less residual amounts written off. Profits or losses arising from disposals of fixed asset investments are treated as part of the result from ordinary activities.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction cost, and are measured subsequently at amortised cost using the effective interest method as necessary.

Debtors
Short term debtors are measured at transaction price, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2022 442,545 571,131 1,013,676
Additions - 142,316 142,316
Disposals - (141,175 ) (141,175 )
At 28 February 2023 442,545 572,272 1,014,817
DEPRECIATION
At 1 March 2022 317,743 351,146 668,889
Charge for year 82,698 99,185 181,883
Eliminated on disposal - (98,922 ) (98,922 )
At 28 February 2023 400,441 351,409 751,850
NET BOOK VALUE
At 28 February 2023 42,104 220,863 262,967
At 28 February 2022 124,802 219,985 344,787

All fixed assets owned by the company are to be leased out.

UROC LIMITED (REGISTERED NUMBER: 04535995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 264,908
NET BOOK VALUE
At 28 February 2023 264,908
At 28 February 2022 264,908

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 63,468 15,300
Other debtors 14,500 10,000
77,968 25,300

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 13,861 -
Hire purchase contracts 120,789 94,185
Taxation and social security 3,778 20,713
Other creditors 1,551 1,551
139,979 116,449

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 85,240 128,105
Amounts owed to group undertakings 12,849 124,909
98,089 253,014

UROC LIMITED (REGISTERED NUMBER: 04535995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 206,029 222,290

10. RELATED PARTY DISCLOSURES

At the year end the amount owed to Martin Cowman Limited was £12,849 (2022: £124,909) and the amount owed by Cowman Civils Limited was £41,657 (2022: £15,300). UROC Limited is a shareholder in Martin Cowman Limited and Cowman Civils Limited. During the year the company was entitled to £26,357 in dividends (2022: £15,300) from Cowman Civils Limited.