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Company Registration No. 03542139 (England and Wales)
UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Unaudited accounts for the year ended 30 April 2024
UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Unaudited accounts Contents
Page
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UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Company Information for the year ended 30 April 2024
Directors
Rubina Aurangzeb Aurangzeb Mohsin Aurangzeb A AURANGZEB MOHSIN AURANGZEB
Company Number
03542139 (England and Wales)
Registered Office
Halifax Road Hipperholme Halifax HX3 8EF
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UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
125,083 
125,083 
Tangible assets
678,598 
682,106 
803,681 
807,189 
Current assets
Inventories
192,250 
151,250 
Debtors
3,048,860 
3,059,826 
Cash at bank and in hand
635,421 
1,028,790 
3,876,531 
4,239,866 
Creditors: amounts falling due within one year
(625,440)
(1,149,509)
Net current assets
3,251,091 
3,090,357 
Net assets
4,054,772 
3,897,546 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
4,054,770 
3,897,544 
Shareholders' funds
4,054,772 
3,897,546 
For the year ending 30 April 2024 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 15 January 2025 and were signed on its behalf by
Aurangzeb Director Company Registration No. 03542139
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UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03542139. The registered office is Halifax Road, Hipperholme, Halifax, HX3 8EF.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
At the time of approving the financial statements , the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future .Thus the director continues to adopt the going concern basis in preparing the financial statements
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2023
125,083 
At 30 April 2024
125,083 
Amortisation
At 1 May 2023
- 
At 30 April 2024
- 
Net book value
At 30 April 2024
125,083 
At 30 April 2023
125,083 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
662,224 
31,867 
75,680 
769,771 
At 30 April 2024
662,224 
31,867 
75,680 
769,771 
Depreciation
At 1 May 2023
- 
29,581 
58,084 
87,665 
Charge for the year
- 
403 
3,105 
3,508 
At 30 April 2024
- 
29,984 
61,189 
91,173 
Net book value
At 30 April 2024
662,224 
1,883 
14,491 
678,598 
At 30 April 2023
662,224 
2,286 
17,596 
682,106 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
40,374 
52,438 
Trade debtors
963,117 
1,153,037 
Accrued income and prepayments
38,813 
30,905 
Other debtors
2,006,556 
1,823,446 
3,048,860 
3,059,826 
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UNIVERSAL COMMERCIAL VEHICLES (EXPORT) LIMITED Notes to the Accounts for the year ended 30 April 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
939 
Trade creditors
522,507 
872,532 
Taxes and social security
73,581 
65,756 
Other creditors
- 
150,000 
Loans from directors
16,242 
52,172 
Accruals
13,110 
8,110 
625,440 
1,149,509 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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