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REGISTERED NUMBER: SC307122 (Scotland)















Henderson Universal Services Ltd

Financial Statements For The Year Ended 5 April 2024






Henderson Universal Services Ltd (Registered number: SC307122)






Contents of the Financial Statements
For The Year Ended 5 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Henderson Universal Services Ltd

Company Information
For The Year Ended 5 April 2024







DIRECTOR: M Henderson



REGISTERED OFFICE: 69 Huddart Street
Wick
Caithness
KW1 5BA



REGISTERED NUMBER: SC307122 (Scotland)



ACCOUNTANTS: The Long Partnership
Chartered Accountants
Chartered Tax Advisers
1 Sir John's Square
Thurso
Caithness
KW14 7AN



BANKERS: The Royal Bank of Scotland
1 Bridge Street
Wick
Caithness
KW1 4BU

Henderson Universal Services Ltd (Registered number: SC307122)

Balance Sheet
5 April 2024

5.4.24 5.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 81,624 108,262

CURRENT ASSETS
Debtors 5 38,698 24,041
Cash at bank 42,175 43,360
80,873 67,401
CREDITORS
Amounts falling due within one year 6 108,556 120,105
NET CURRENT LIABILITIES (27,683 ) (52,704 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,941

55,558

PROVISIONS FOR LIABILITIES 15,509 24,242
NET ASSETS 38,432 31,316

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 38,332 31,216
SHAREHOLDERS' FUNDS 38,432 31,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Henderson Universal Services Ltd (Registered number: SC307122)

Balance Sheet - continued
5 April 2024


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 director and authorised for issue on 13 September 2024 and were signed by:





M Henderson - Director


Henderson Universal Services Ltd (Registered number: SC307122)

Notes to the Financial Statements
For The Year Ended 5 April 2024

1. STATUTORY INFORMATION

Henderson Universal Services Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Henderson Universal Services Ltd (Registered number: SC307122)

Notes to the Financial Statements - continued
For The Year Ended 5 April 2024

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 6 April 2023 192,390
Additions 390
At 5 April 2024 192,780
DEPRECIATION
At 6 April 2023 84,128
Charge for year 27,028
At 5 April 2024 111,156
NET BOOK VALUE
At 5 April 2024 81,624
At 5 April 2023 108,262

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Trade debtors 37,585 17,211
Other debtors 1,113 6,830
38,698 24,041

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Trade creditors 7,065 26,440
Taxation and social security 7,996 465
Other creditors 93,495 93,200
108,556 120,105

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 5.4.24 5.4.23
value: £    £   
100 Ordinary 1 100 100

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Henderson.