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Company Registration No. 09225645 (England and Wales)
U&A Builder LTD Unaudited accounts for the year ended 30 September 2023
U&A Builder LTD Unaudited accounts Contents
Page
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U&A Builder LTD Company Information for the year ended 30 September 2023
Directors
Urim Kurti Aryan Kurti
Company Number
09225645 (England and Wales)
Registered Office
55 St Albans Rd East United Kingdom AL10 0EJ
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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U&A Builder LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,240 
10,911 
Current assets
Debtors
33,289 
25,079 
Cash at bank and in hand
27,300 
79,843 
60,589 
104,922 
Creditors: amounts falling due within one year
(64,667)
(94,501)
Net current (liabilities)/assets
(4,078)
10,421 
Total assets less current liabilities
20,162 
21,332 
Creditors: amounts falling due after more than one year
- 
(12,086)
Provisions for liabilities
Deferred tax
(3,187)
(5,170)
Net assets
16,975 
4,076 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,875 
3,976 
Shareholders' funds
16,975 
4,076 
For the year ending 30 September 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2024 and were signed on its behalf by
Urim Kurti Director Company Registration No. 09225645
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U&A Builder LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
U&A Builder LTD is a private company, limited by shares, registered in England and Wales, registration number 09225645. The registered office is 55 St Albans Rd East, United Kingdom, AL10 0EJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line Method - 25%
Motor vehicles
Straight Line Method - 20%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
59,423 
5,366 
64,789 
Additions
29,995 
- 
29,995 
Disposals
(25,887)
- 
(25,887)
At 30 September 2023
63,531 
5,366 
68,897 
Depreciation
At 1 October 2022
49,068 
4,810 
53,878 
Charge for the year
5,999 
312 
6,311 
On disposals
(15,532)
- 
(15,532)
At 30 September 2023
39,535 
5,122 
44,657 
Net book value
At 30 September 2023
23,996 
244 
24,240 
At 30 September 2022
10,355 
556 
10,911 
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U&A Builder LTD Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
20,691 
Other debtors
33,289 
4,388 
33,289 
25,079 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
37,033 
VAT
4,125 
2,196 
Obligations under finance leases and hire purchase contracts
- 
1,305 
Taxes and social security
7,196 
11,698 
Other creditors
265 
266 
Loans from directors
52,281 
41,403 
Accruals
800 
600 
64,667 
94,501 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
12,086 
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises
9
Loans to directors
During the year, the company owed £24,976 and £27,305 to the director of the company.
10
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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