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United Civils Supplies Limited

Annual Report and Unaudited Financial Statements
Year Ended 31 May 2024

Registration number: 11748637

 

United Civils Supplies Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 7

 

United Civils Supplies Limited

Balance Sheet

31 May 2024

Note

2024
£ 000

2023
£ 000

Fixed assets

 

Tangible assets

4

44

43

Current assets

 

Stocks

365

364

Debtors

5

331

425

Cash at bank and in hand

 

301

183

 

997

972

Creditors: Amounts falling due within one year

6

(851)

(768)

Net current assets

 

146

204

Total assets less current liabilities

 

190

247

Creditors: Amounts falling due after more than one year

6

(114)

(100)

Net assets

 

76

147

Capital and reserves

 

Called up share capital

8

200

200

Profit and loss account

(124)

(53)

Shareholders' funds

 

76

147

 

United Civils Supplies Limited

Balance Sheet

31 May 2024

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 26 November 2024
 

.........................................
W A Sutton
Director

Company Registration Number: 11748637

 

United Civils Supplies Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Stock Yard
Severn Road
Hallen
Bristol
BS10 7SE

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors consider that the company has sufficient resources available in terms of related party funding to justify preparing the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

United Civils Supplies Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

over 3 to 7 years (straight line)

Motor vehicles

over 4 to 7 years (straight line)

Leasehold improvements

over 40 years or period of lease if shorter than 40 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

United Civils Supplies Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2024

Financial instruments

Classification
Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
 Recognition and measurement
Trade, group and other creditors (including accruals) payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled.

Where the arrangement with a creditor constitutes a financing transaction, the creditor is initially measured at the present value of future payments discounted at a market rate of interest for a similar instrument and subsequently measured at amortised cost.


 

3

Staff numbers

The average number of persons employed by the company during the year, was 12 (2023 - 11).

4

Tangible assets

Leasehold improvements
£ 000

Motor vehicles
 £ 000

Plant and machinery
£ 000

Total
£ 000

Cost or valuation

At 1 June 2023

39

28

47

114

Additions

2

-

20

22

At 31 May 2024

41

28

67

136

Depreciation

At 1 June 2023

16

17

38

71

Charge for the year

8

6

7

21

At 31 May 2024

24

23

45

92

Carrying amount

At 31 May 2024

17

5

22

44

At 31 May 2023

23

11

9

43

 

United Civils Supplies Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2024

5

Debtors

2024
£ 000

2023
£ 000

Trade debtors

301

342

Prepayments

23

29

Other debtors

7

54

331

425

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£ 000

2023
£ 000

Due within one year

 

Loans and borrowings

7

11

11

Trade creditors

 

807

728

Taxation and social security

 

28

27

Accruals and deferred income

 

3

1

Other creditors

 

2

1

 

851

768

Creditors: amounts falling due after more than one year

Note

2024
£ 000

2023
£ 000

Due after one year

 

Loans and borrowings

7

114

100

 

United Civils Supplies Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2024

7

Loans and borrowings

Non-current loans and borrowings

2024
£ 000

2023
£ 000

Bank borrowings

7

18

Other borrowings

107

82

114

100

Current loans and borrowings

2024
£ 000

2023
£ 000

Bank borrowings

11

11

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No. 000

£ 000

No. 000

£ 000

Ordinary shares of £1 each

200

200

200

200

       

9

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2024
£ 000

2023
£ 000

Not later than one year

47

47

Later than one year and not later than five years

61

109

108

156