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REGISTERED NUMBER: 08589167 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Unite Construction Limited

Unite Construction Limited (Registered number: 08589167)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Unite Construction Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mr D Mulqueen
Mr P Askin
Mrs N Askin
Mrs N Mulqueen





REGISTERED OFFICE: Suite F1, First Floor
Hurstwood Business Park
York Road
Thirsk
North Yorkshire
YO7 3BX





REGISTERED NUMBER: 08589167 (England and Wales)





ACCOUNTANTS: Wild & Co Chartered Accountants
Windsor House
Cornwall Road
Harrogate
HG1 2PW

Unite Construction Limited (Registered number: 08589167)

Abridged Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 507,364 330,723
Investments 5 54 120
507,418 330,843

CURRENT ASSETS
Stocks 278,084 959,601
Debtors 804,391 536,023
Cash at bank 842,525 1,098,494
1,925,000 2,594,118
CREDITORS
Amounts falling due within one year 983,443 1,390,343
NET CURRENT ASSETS 941,557 1,203,775
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,448,975

1,534,618

CREDITORS
Amounts falling due after more than one
year

(304,710

)

(117,329

)

PROVISIONS FOR LIABILITIES 6 (80,204 ) (372,431 )
NET ASSETS 1,064,061 1,044,858

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 1,064,059 1,044,856
SHAREHOLDERS' FUNDS 1,064,061 1,044,858

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Unite Construction Limited (Registered number: 08589167)

Abridged Balance Sheet - continued
30 November 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 March 2025 and were signed on its behalf by:





Mr P Askin - Director


Unite Construction Limited (Registered number: 08589167)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Unite Construction 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.

Preparation of consolidated financial statements
The financial statements contain information about Unite Construction Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 4 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Unite Construction Limited (Registered number: 08589167)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance lease are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest charged to profit and loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any l lease incentives received, are charged to the profit and loss on a straight line basis over the terms of the relevant lease except where another more systematic basis is more representative of the time pattern in which the economic benefits from the leases are consumed.

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.

Construction
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity at the year end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that is probable will be recoverable, and contract costs are recognised as a expense in the period in which they are incurred.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is expensed immediately, with a corresponding provision for onerous contract being recognised. Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectable amount is expensed rather than recognised as an adjustment to the amount of contract revenue.

The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 13 ) .

Unite Construction Limited (Registered number: 08589167)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2023 496,242
Additions 325,602
Disposals (62,529 )
At 30 November 2024 759,315
DEPRECIATION
At 1 December 2023 165,519
Charge for year 132,886
Eliminated on disposal (46,454 )
At 30 November 2024 251,951
NET BOOK VALUE
At 30 November 2024 507,364
At 30 November 2023 330,723

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 December 2023 120
Impairments (66 )
At 30 November 2024 54
NET BOOK VALUE
At 30 November 2024 54
At 30 November 2023 120

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Tasker Developers Limited
Registered office: 365 Redmires Road, Sheffield, S10 4LD
Nature of business: Property development
%
Class of shares: holding
Ordinary shares 66.66

The company owns 4 (66.66%) ordinary £1 shares in Tasker Developers Limited.

Castellum (Summerbridge MC) Limited
Registered office: 10 North Park Road, Harrogate, HG1 5PG
Nature of business: Property development
%
Class of shares: holding
Ordinary shares 50.00

The company owns 50 (50%) ordinary £1 shares in Castellum (Summerbridge MC) Limited.

Unite Construction Limited (Registered number: 08589167)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 80,204 72,431
Other provisions - 300,000
80,204 372,431

Deferred
tax Debtors
£    £   
Balance at 1 December 2023 72,431 300,000
Charge to Income Statement during year 7,773 -
Utilised during year - (300,000 )
Balance at 30 November 2024 80,204 -

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
200 Ordinary shares £0.01 2 2

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
Mr P Askin and Mrs N Askin
Balance outstanding at start of year (58 ) (58 )
Amounts repaid 275,568 -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 275,510 (58 )

Mr D Mulqueen and Mrs N Mulqueen
Balance outstanding at start of year (58 ) (58 )
Amounts repaid 102,061 -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 102,003 (58 )

The director loans of £377,513 is money advanced to the Directors by the Company as at 30 November 2024. The loans are unsecured. Interest is charged. The directors confirm th elaons will be repaid by 31 August 2025.

9. RELATED PARTY DISCLOSURES

A loan of £52,685 is from to Unite Property Holdings Ltd as at 30 November 2024. The loan is unsecured and interest free.

Unite Construction Limited (Registered number: 08589167)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

10. ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party by virtue of their shareholding.