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2022-02-28 07970674 dpl-frs:Item12 2021-03-01 2022-02-28 07970674 dpl-frs:Item12 2021-02-28 07970674 dpl-frs:Item12 2022-02-28 07970674 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07970674 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07970674 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07970674 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07970674 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07970674 1 2021-03-01 2022-02-28 07970674 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07970674
Universal Trading Co. Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07970674
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3 3
3 3
CURRENT ASSETS
Stocks 5 10,369 11,221
Debtors 6 97,223 104,198
Cash at bank and in hand - 18,790
107,592 134,209
Creditors: Amounts Falling Due Within One Year 7 (108,843 ) (124,348 )
NET CURRENT ASSETS (LIABILITIES) (1,251 ) 9,861
TOTAL ASSETS LESS CURRENT LIABILITIES (1,248 ) 9,864
Creditors: Amounts Falling Due After More Than One Year 8 (17,754 ) (17,210 )
NET LIABILITIES (19,002 ) (7,346 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (19,004 ) (7,348 )
SHAREHOLDERS' FUNDS (19,002) (7,346)
Page 1
Page 2
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 Tariq Mahmood
Director
12/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Universal Trading Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07970674 . The registered office is Verotax House, 9 John Street, Rochdale, OL16 2HP.
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 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 5,659 1,250 1,225 8,134
As at 28 February 2023 5,659 1,250 1,225 8,134
Depreciation
As at 1 March 2022 5,658 1,249 1,224 8,131
As at 28 February 2023 5,658 1,249 1,224 8,131
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2023 1 1 1 3
As at 1 March 2022 1 1 1 3
5. Stocks
2023 2022
£ £
Finished goods 10,369 11,221
10,369 11,221
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,573 5,898
Other debtors 91,650 98,300
97,223 104,198
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 58,956 80,569
Bank loans and overdrafts 29,862 29,727
Other creditors 15,836 8,970
Taxation and social security 4,189 5,082
108,843 124,348
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,754 17,210
17,754 17,210
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4