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08386971 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 08386971
UTS Sales & Repairs Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 08386971
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 24,969 26,469
Tangible Assets 4 388,059 440,765
413,028 467,234
CURRENT ASSETS
Stocks 5 1,122,492 854,701
Debtors 6 929,965 842,095
Cash at bank and in hand 25,297 25,293
2,077,754 1,722,089
Creditors: Amounts Falling Due Within One Year 7 (1,281,171 ) (1,135,250 )
NET CURRENT ASSETS (LIABILITIES) 796,583 586,839
TOTAL ASSETS LESS CURRENT LIABILITIES 1,209,611 1,054,073
Creditors: Amounts Falling Due After More Than One Year 8 (257,123 ) (125,750 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - (10,197 )
Deferred Taxation 11 (93,851 ) (106,576 )
NET ASSETS 858,637 811,550
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 858,537 811,450
SHAREHOLDERS' FUNDS 858,637 811,550
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For the year ending 28 February 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 Michael Grainger
Director
15th November 2023
The notes on pages 3 to 8 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispacth of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are legal fees on the extension of a short lease and the costs of a premium web domain It is amortised to profit and loss account over its economic life of 3 years.
Other intangible assets relates to patents registered to the Company for products, which are amortised to the Profit and Loss Account over its lifetime of 10 years.
1.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. 
1.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Straight line between expiration of lease
Plant & Machinery 10% - 33% straight line
Motor Vehicles 33% straight line
Fixtures & Fittings 5 years straight line
Computer Equipment 28% straight line
Assets expected to fully lose their value in the first year of acquisition are fully depreciated at acquisition.
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1.7. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Finance leases
Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
The following indications would normally lead to a lease being classified as a finance lease, and a further three indicators of situations that individually, or collectively, would also lead to a lease being classified as a finance lease. The first five are:
  1. The lease transfers ownership of the asset to the lessee by the end of the lease term.
  2. The lessee has the option to purchase the asset at a price that is expected to be sufficiently lower than the fair value at the date the option becomes exercisable and for it to be reasonably certain, at the inception of the lease, that the option will be exercised.
  3. The lease term is for the major part of the economic life of the asset even if title is not transferred.
  4. At the inception of the lease the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset.
  5. The leased assets are of such a specialised nature that only the lessee can use them without major modifications.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.8. 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. 
1.9. 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 year 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.
1.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.11. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.12. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 3 3
Manufacturing 31 29
34 32
3. Intangible Assets
Other
£
Cost
As at 1 March 2022 30,817
Additions 1,807
As at 28 February 2023 32,624
Amortisation
As at 1 March 2022 4,348
Provided during the period 3,307
As at 28 February 2023 7,655
Net Book Value
As at 28 February 2023 24,969
As at 1 March 2022 26,469
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2022 13,789 704,252 69,941 1,880
Additions - 82,590 - -
As at 28 February 2023 13,789 786,842 69,941 1,880
Depreciation
As at 1 March 2022 2,536 313,802 31,828 1,880
Provided during the period 1,227 119,389 14,594 -
As at 28 February 2023 3,763 433,191 46,422 1,880
Net Book Value
As at 28 February 2023 10,026 353,651 23,519 -
As at 1 March 2022 11,253 390,450 38,113 -
Computer Equipment Total
£ £
Cost
As at 1 March 2022 2,734 792,596
Additions 435 83,025
As at 28 February 2023 3,169 875,621
Depreciation
As at 1 March 2022 1,785 351,831
Provided during the period 521 135,731
As at 28 February 2023 2,306 487,562
Net Book Value
As at 28 February 2023 863 388,059
As at 1 March 2022 949 440,765
5. Stocks
2023 2022
£ £
Materials 1,122,492 670,701
Finished goods - 184,000
1,122,492 854,701
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 862,330 798,818
Amounts owed by participating interests 26,597 15,597
Other debtors 23,161 9,803
912,088 824,218
Due after more than one year
Amounts recoverable on contracts 17,877 17,877
17,877 17,877
929,965 842,095
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 11,883 24,203
Trade creditors 760,065 536,324
Bank loans and overdrafts 244,372 183,162
Other creditors 198,415 223,702
Taxation and social security 66,436 167,859
1,281,171 1,135,250
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 29,537 67,417
Bank loans 227,586 58,333
257,123 125,750
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 190,712 119,482
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 11,883 24,203
Between one and five years 29,537 67,417
41,420 91,620
41,420 91,620
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11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Deferred Tax 93,851 106,576
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 100 100 100
13. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows:
Land and buildings Other
2023 2022 2023 2022
£ £ £ £
Within 1 year 30,000 18,810 55,269 63,456
Between 1 and 5 years 120,000 120,000 13,401 78,931
After 5 years 87,500 117,500 - -
237,500 256,310 68,670 142,387
14. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £11,082 (2022 - £7,749) were due to the fund. They are included in Other Creditors.
15. Ultimate Controlling Party
The company's ultimate controlling party is Michael Grainger by virtue of his ownership of 100% of the issued share capital in the company.
16. General Information
UTS Sales & Repairs Ltd Registered number 08386971 is a limited by shares company incorporated in England & Wales. The Registered Office is Oar Farm Barn, Brook Lane, Herne Bay, Kent, CT6 6TT.
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