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Registered number: 6104345
Universal Carpentry & Building Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Graver & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6104345
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 185,301 225,485
185,301 225,485
CURRENT ASSETS
Stocks 5 105,459 85,500
Debtors 6 117,580 8,010
Cash at bank and in hand 26,270 3,588
249,309 97,098
Creditors: Amounts Falling Due Within One Year 7 (87,276 ) (84,227 )
NET CURRENT ASSETS (LIABILITIES) 162,033 12,871
TOTAL ASSETS LESS CURRENT LIABILITIES 347,334 238,356
Creditors: Amounts Falling Due After More Than One Year 8 (152,308 ) (208,996 )
NET ASSETS 195,026 29,360
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 195,016 29,350
SHAREHOLDERS' FUNDS 195,026 29,360
Page 1
Page 2
For the year ending 31 March 2025 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 Simon Whitpen
Director
7th April 2025
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
Universal Carpentry & Building Limited Registered number 6104345 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Station Road, Brundall, Norwich, NR13 5LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 0%
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
3 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 21,167 299,740 85,224 24,868 430,999
Additions - 6,576 - 7,953 14,529
As at 31 March 2025 21,167 306,316 85,224 32,821 445,528
Depreciation
As at 1 April 2024 - 138,792 48,774 17,948 205,514
Provided during the period - 41,881 9,113 3,719 54,713
As at 31 March 2025 - 180,673 57,887 21,667 260,227
Net Book Value
As at 31 March 2025 21,167 125,643 27,337 11,154 185,301
As at 1 April 2024 21,167 160,948 36,450 6,920 225,485
5. Stocks
2025 2024
£ £
Materials 65,000 63,000
Work in progress 40,459 22,500
105,459 85,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 115,416 5,602
Prepayments and accrued income 2,164 2,408
117,580 8,010
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,930 6,496
Bank loans and overdrafts 35,333 56,537
Corporation tax 3,882 -
VAT 35,131 21,194
87,276 84,227
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 85,132 117,657
Directors loan account 67,176 91,339
152,308 208,996
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1 each 10 10
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Simon Whitpen 91,338 202,456 178,293 - 67,175
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
11. Ultimate Controlling Party
The company's ultimate controlling party is the Director by virtue of his ownership of 100% of the issued share capital in the company.
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