Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30112023-05-01falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07237075 2023-05-01 2024-04-30 07237075 2022-05-01 2023-04-30 07237075 2024-04-30 07237075 2023-04-30 07237075 c:Director1 2023-05-01 2024-04-30 07237075 d:MotorVehicles 2023-05-01 2024-04-30 07237075 d:MotorVehicles 2024-04-30 07237075 d:MotorVehicles 2023-04-30 07237075 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07237075 d:FurnitureFittings 2023-05-01 2024-04-30 07237075 d:FurnitureFittings 2024-04-30 07237075 d:FurnitureFittings 2023-04-30 07237075 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07237075 d:OfficeEquipment 2023-05-01 2024-04-30 07237075 d:OfficeEquipment 2024-04-30 07237075 d:OfficeEquipment 2023-04-30 07237075 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07237075 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07237075 d:CurrentFinancialInstruments 2024-04-30 07237075 d:CurrentFinancialInstruments 2023-04-30 07237075 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07237075 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07237075 d:ShareCapital 2024-04-30 07237075 d:ShareCapital 2023-04-30 07237075 d:RetainedEarningsAccumulatedLosses 2024-04-30 07237075 d:RetainedEarningsAccumulatedLosses 2023-04-30 07237075 c:EntityNoLongerTradingButTradedInPast 2023-05-01 2024-04-30 07237075 c:FRS102 2023-05-01 2024-04-30 07237075 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07237075 c:FullAccounts 2023-05-01 2024-04-30 07237075 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07237075 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 07237075









UNITED FABRICATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
UNITED FABRICATIONS LIMITED
REGISTERED NUMBER: 07237075

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
20,051
23,400

  
20,051
23,400

Current assets
  

Debtors: amounts falling due within one year
 5 
24,700
24,700

Cash at bank and in hand
 6 
99,087
92,650

  
123,787
117,350

Creditors: amounts falling due within one year
 7 
(51,825)
(50,876)

Net current assets
  
 
 
71,962
 
 
66,474

Total assets less current liabilities
  
92,013
89,874

  

Net assets
  
92,013
89,874


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
91,913
89,774

  
92,013
89,874


Page 1

 
UNITED FABRICATIONS LIMITED
REGISTERED NUMBER: 07237075
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 January 2025.




................................................
L Heeley
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
UNITED FABRICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

United Fabrications Limited is a private company limited by shares, registered in the United Kingdom number 07237075. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP.
During the year, the principal activity of the company continued to be that of Repair & Maintenance of cages.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
UNITED FABRICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straightline method and the reducing balance method basis..

Depreciation is provided on the following basis:

Motor vehicles
-
25% Reducing balance
Fixtures & fittings
-
25% Reducing balance
Office equipment
-
33.33% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

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.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term 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.

 
2.7

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
UNITED FABRICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
16,087
98,169
1,446
115,702



At 30 April 2024

16,087
98,169
1,446
115,702



Depreciation


At 1 May 2023
14,000
76,856
1,445
92,301


Charge for the year on owned assets
522
2,827
1
3,350



At 30 April 2024

14,522
79,683
1,446
95,651



Net book value



At 30 April 2024
1,565
18,486
-
20,051



At 30 April 2023
2,087
21,313
1
23,401


5.


Debtors

2024
2023
£
£


Trade debtors
24,700
24,700
Page 5

 
UNITED FABRICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.Debtors (continued)


24,700
24,700



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
99,087
92,650

99,087
92,650



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,036
1,086

Other creditors
23,931
23,931

Accruals and deferred income
25,858
25,859

51,825
50,876


 
Page 6