Acorah Software Products - Accounts Production 15.0.600 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 04196897 Mr Neil Turner Mrs Patricia Turner Mr N and Mrs P Turner true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04196897 2023-06-30 04196897 2024-06-30 04196897 2023-07-01 2024-06-30 04196897 frs-core:CurrentFinancialInstruments 2024-06-30 04196897 frs-core:ComputerEquipment 2024-06-30 04196897 frs-core:ComputerEquipment 2023-07-01 2024-06-30 04196897 frs-core:ComputerEquipment 2023-06-30 04196897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 04196897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04196897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 04196897 frs-core:MotorVehicles 2024-06-30 04196897 frs-core:MotorVehicles 2023-07-01 2024-06-30 04196897 frs-core:MotorVehicles 2023-06-30 04196897 frs-core:PlantMachinery 2024-06-30 04196897 frs-core:PlantMachinery 2023-07-01 2024-06-30 04196897 frs-core:PlantMachinery 2023-06-30 04196897 frs-core:ShareCapital 2024-06-30 04196897 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04196897 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04196897 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 04196897 frs-bus:SmallEntities 2023-07-01 2024-06-30 04196897 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04196897 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04196897 1 2023-07-01 2024-06-30 04196897 frs-bus:Director1 2023-07-01 2024-06-30 04196897 frs-bus:Director1 2023-06-30 04196897 frs-bus:Director1 2024-06-30 04196897 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 04196897 frs-countries:EnglandWales 2023-07-01 2024-06-30 04196897 2022-06-30 04196897 2023-06-30 04196897 2022-07-01 2023-06-30 04196897 frs-core:CurrentFinancialInstruments 2023-06-30 04196897 frs-core:ShareCapital 2023-06-30 04196897 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 04196897
Uralmoto (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04196897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 193,290 86,442
193,290 86,442
CURRENT ASSETS
Stocks 5 32,955 33,955
Debtors 6 266 491
Cash at bank and in hand 53,562 141,394
86,783 175,840
Creditors: Amounts Falling Due Within One Year 7 (112,097 ) (93,745 )
NET CURRENT ASSETS (LIABILITIES) (25,314 ) 82,095
TOTAL ASSETS LESS CURRENT LIABILITIES 167,976 168,537
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (87 ) (116 )
NET ASSETS 167,889 168,421
CAPITAL AND RESERVES
Called up share capital 9 7 7
Profit and Loss Account 167,882 168,414
SHAREHOLDERS' FUNDS 167,889 168,421
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Page 2
For the year ending 30 June 2024 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 Neil Turner
Director
7 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Uralmoto (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04196897 . The registered office is Unit 9 Blue Chalet Industrial Park, West Kingsdown, Kent, TN15 6BQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Freehold Not depreciated
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 85,830 20,551 8,500 5,789 120,670
Additions 107,000 - - - 107,000
As at 30 June 2024 192,830 20,551 8,500 5,789 227,670
Depreciation
As at 1 July 2023 - 20,257 8,364 5,607 34,228
Provided during the period - 73 34 45 152
As at 30 June 2024 - 20,330 8,398 5,652 34,380
Net Book Value
As at 30 June 2024 192,830 221 102 137 193,290
As at 1 July 2023 85,830 294 136 182 86,442
5. Stocks
2024 2023
£ £
Finished goods 32,955 33,955
6. Debtors
2024 2023
£ £
Due within one year
VAT 266 491
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 25 5,174
Other creditors 6,843 -
Director's loan account 105,229 88,571
112,097 93,745
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Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 87 116
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 7 7
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Neil Turner 88,571 10,190 26,848 - 105,229
The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr N and Mrs P Turner by virtue of their ownership of 100% of the issued share capital in the company.

The company considers Mr N Turner to be the controlling party as he has control over the day to day running of the company.
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