IRIS Accounts Production v24.1.4.33 08512254 Board of Directors 1.1.23 31.12.23 31.12.23 21/8/2024 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085122542022-12-31085122542023-12-31085122542023-01-012023-12-31085122542021-12-31085122542022-01-012022-12-31085122542022-12-3108512254ns15:EnglandWales2023-01-012023-12-3108512254ns14:PoundSterling2023-01-012023-12-3108512254ns10:Director12023-01-012023-12-3108512254ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108512254ns10:SmallEntities2023-01-012023-12-3108512254ns10:Audited2023-01-012023-12-3108512254ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108512254ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108512254ns10:FullAccounts2023-01-012023-12-3108512254ns10:Director32023-01-012023-12-3108512254ns10:RegisteredOffice2023-01-012023-12-3108512254ns5:CurrentFinancialInstruments2023-12-3108512254ns5:CurrentFinancialInstruments2022-12-3108512254ns5:ShareCapital2023-12-3108512254ns5:ShareCapital2022-12-3108512254ns5:RetainedEarningsAccumulatedLosses2023-12-3108512254ns5:RetainedEarningsAccumulatedLosses2022-12-3108512254ns5:PlantMachinery2022-12-3108512254ns5:PlantMachinery2023-01-012023-12-3108512254ns5:PlantMachinery2023-12-3108512254ns5:PlantMachinery2022-12-3108512254ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3108512254ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 08512254 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

UNIFORM ARCHITECTURAL LIMITED

UNIFORM ARCHITECTURAL LIMITED (REGISTERED NUMBER: 08512254)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UNIFORM ARCHITECTURAL LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C Tenzon
A Youd





REGISTERED OFFICE: 38 Craven Street
London
WC2N 5NG





REGISTERED NUMBER: 08512254 (England and Wales)





AUDITORS: Belluzzo Audit Limited
Chartered Accountants and
Statutory Auditors
38 Craven Street
London
WC2N 5NG

UNIFORM ARCHITECTURAL LIMITED (REGISTERED NUMBER: 08512254)

Balance Sheet
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,539 7,942

CURRENT ASSETS
Stocks - 66,855
Debtors 5 433,337 2,345,391
Cash at bank 56,315 274,709
489,652 2,686,955
CREDITORS
Amounts falling due within one year 6 (2,142,259 ) (4,148,593 )
NET CURRENT LIABILITIES (1,652,607 ) (1,461,638 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,649,068

)

(1,453,696

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,649,168 ) (1,453,796 )
(1,649,068 ) (1,453,696 )

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 21 August 2024 and were signed on its behalf by:





A Youd - Director


UNIFORM ARCHITECTURAL LIMITED (REGISTERED NUMBER: 08512254)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Uniform Architectural 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover from the sales and installation of windows 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.

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

Office equipment & Plant and machinery - 33.3% straight line
Furniture and fittings - 25% straight line

Stocks
Stocks 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.

UNIFORM ARCHITECTURAL LIMITED (REGISTERED NUMBER: 08512254)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
These accounts have been prepared on the going concern basis, on the understanding that the parent company will continue to support the company for the period of next 12 months.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 14,989
DEPRECIATION
At 1 January 2023 7,047
Charge for year 4,403
At 31 December 2023 11,450
NET BOOK VALUE
At 31 December 2023 3,539
At 31 December 2022 7,942

UNIFORM ARCHITECTURAL LIMITED (REGISTERED NUMBER: 08512254)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 75,278 767,993
Other debtors 358,059 1,577,398
433,337 2,345,391

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 13,766 99,609
Amounts owed to group undertakings 2,101,069 2,456,366
Taxation and social security 9,942 515,797
Other creditors 17,482 1,076,821
2,142,259 4,148,593

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tony Castagnetti (Senior Statutory Auditor)
for and on behalf of Belluzzo Audit Limited

8. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Uniform S.p.a., a company registered in Italy at the following address:
Via dell'Agricoltura 36 Minerbe 37046 Verona, Italy.
The ultimate controlling party is Franco Tenzon.