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REGISTERED NUMBER: 02856735 (England and Wales)















Financial Statements for the Year Ended 30 September 2023

for

U.K. Software Limited

U.K. Software Limited (Registered number: 02856735)

Contents of the Financial Statements
for the year ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

U.K. Software Limited

Company Information
for the year ended 30 September 2023







DIRECTORS: J E Messeter
M Potter





SECRETARY: Secretariat (Nominees) Limited





REGISTERED OFFICE: Kent Innovation Centre
Millennium Way
Broadstairs
Kent
CT10 2QQ





REGISTERED NUMBER: 02856735 (England and Wales)





ACCOUNTANTS: MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG

U.K. Software Limited (Registered number: 02856735)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 95,192 95,192
Tangible assets 5 213 250
Investments 6 1 1
95,406 95,443

CURRENT ASSETS
Stock & work in progress 29,820 27,300
Debtors 7 36,202 54,575
Cash at bank and in hand 13,120 12,468
79,142 94,343
CREDITORS
Amounts falling due within one year 8 135,097 189,766
NET CURRENT LIABILITIES (55,955 ) (95,423 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,451

20

CAPITAL AND RESERVES
Called up share capital 10,667 10,667
Revaluation reserve 9 25,000 25,000
Capital redemption reserve 333 333
Purchase of own shares (6,244 ) (6,244 )
Retained earnings 9,695 (29,736 )
SHAREHOLDERS' FUNDS 39,451 20

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

U.K. Software Limited (Registered number: 02856735)

Balance Sheet - continued
30 September 2023


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 20 February 2024 and were signed on its behalf by:





J E Messeter - Director


U.K. Software Limited (Registered number: 02856735)

Notes to the Financial Statements
for the year ended 30 September 2023


1. STATUTORY INFORMATION

U.K. Software 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life.

Fixtures and fittings - 15% on reducing balance

Stock & work in progress
Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

U.K. Software Limited (Registered number: 02856735)

Notes to the Financial Statements - continued
for the year ended 30 September 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 30 September 2023 95,192
NET BOOK VALUE
At 30 September 2023 95,192
At 30 September 2022 95,192

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 5,526
DEPRECIATION
At 1 October 2022 5,276
Charge for year 37
At 30 September 2023 5,313
NET BOOK VALUE
At 30 September 2023 213
At 30 September 2022 250

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2022
and 30 September 2023 1
NET BOOK VALUE
At 30 September 2023 1
At 30 September 2022 1

U.K. Software Limited (Registered number: 02856735)

Notes to the Financial Statements - continued
for the year ended 30 September 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 33,381 30,198
Innovative Software Ltd - 16,484
Corporation tax - 5,090
Sundry debtors and prepayments 2,821 2,803
36,202 54,575

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 19,572 58,202
Trade creditors 13,306 21,712
Corporation tax 3,783 -
Social security and other taxes 10,319 9,119
Other creditors 12,362 11,773
Directors' current accounts 66,949 80,135
Sundry creditors and accruals 8,806 8,825
135,097 189,766

9. RESERVES
Revaluation
reserve
£   
At 1 October 2022
and 30 September 2023 25,000

U.K. Software Limited

Report of the Accountants to the Directors of
U.K. Software Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG


20 February 2024