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REGISTERED NUMBER: 10827334 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

UNIVERSAL UK MOT LIMITED

UNIVERSAL UK MOT LIMITED (REGISTERED NUMBER: 10827334)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UNIVERSAL UK MOT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: Mrs Z Reed
A Reed





REGISTERED OFFICE: Unit 16 Reed Business Park
Carr Hill
Balby
Doncaster
South Yorkshire
DN4 8DE





REGISTERED NUMBER: 10827334 (England and Wales)





ACCOUNTANTS: Leesing Marrison Lee & Co
Chartered Certified Accountants
46 Main Street
Mexborough
South Yorkshire
S64 9DU

UNIVERSAL UK MOT LIMITED (REGISTERED NUMBER: 10827334)

BALANCE SHEET
30TH JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 42,577 10,982

CURRENT ASSETS
Debtors 5 47,510 53,986
Cash at bank 1,189 588
48,699 54,574
CREDITORS
Amounts falling due within one year 6 51,212 26,423
NET CURRENT (LIABILITIES)/ASSETS (2,513 ) 28,151
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,064

39,133

CREDITORS
Amounts falling due after more than one
year

7

72,332

37,917
NET (LIABILITIES)/ASSETS (32,268 ) 1,216

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (32,270 ) 1,214
SHAREHOLDERS' FUNDS (32,268 ) 1,216

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 27th March 2025 and were signed on its behalf by:





Mrs Z Reed - Director


UNIVERSAL UK MOT LIMITED (REGISTERED NUMBER: 10827334)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Universal UK MOT Limited is a private company, limited by shares , registered in England and Wales. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

UNIVERSAL UK MOT LIMITED (REGISTERED NUMBER: 10827334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st July 2023 5,300 6,047 5,257 1,512 18,116
Additions - - 44,944 - 44,944
At 30th June 2024 5,300 6,047 50,201 1,512 63,060
DEPRECIATION
At 1st July 2023 1,372 1,678 3,039 1,045 7,134
Charge for year 786 655 11,791 117 13,349
At 30th June 2024 2,158 2,333 14,830 1,162 20,483
NET BOOK VALUE
At 30th June 2024 3,142 3,714 35,371 350 42,577
At 30th June 2023 3,928 4,369 2,218 467 10,982

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 44,944
At 30th June 2024 44,944
DEPRECIATION
Charge for year 11,236
At 30th June 2024 11,236
NET BOOK VALUE
At 30th June 2024 33,708

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 47,510 53,986

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 3,970 -
Taxation and social security 756 2,300
Other creditors 41,486 19,123
51,212 26,423

UNIVERSAL UK MOT LIMITED (REGISTERED NUMBER: 10827334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 32,917 37,917
Hire purchase contracts 39,415 -
72,332 37,917

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 12,917 17,917

8. RELATED PARTY DISCLOSURES

Z Reed is interested as director and shareholder in Ravenfield Properties Limited and Reed Building Limited.

Ravenfield Properties Limited
During the year, loan activities existed between the two companies and at the balance sheet date an amount of £42,636 (2023: £44,536) was due to Universal UK MOT Limited and is included in other debtors.

Reed Building Limited
During the year, the company provided management services of £3,816 (2023: £3,180) to Reed Building Limited and at the balance sheet date, an amount of £1,720 (2023: £3,534) was due to Universal UK MOT Limited and is included in other debtors.

The directors are connected to the following companies, whereby the inter-company balances have been treated as non-trading loans written off during the year:
Reed Estates Limited £4,500
A Reed Building Limited £210
A Reed Building 21 Limited £2,660