Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-29No description of principal activity2023-09-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false11truetruefalse 12175918 2023-09-01 2024-08-31 12175918 2022-09-01 2023-08-31 12175918 2024-08-31 12175918 2023-08-31 12175918 c:Director2 2023-09-01 2024-08-31 12175918 d:PlantMachinery 2023-09-01 2024-08-31 12175918 d:PlantMachinery 2024-08-31 12175918 d:PlantMachinery 2023-08-31 12175918 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12175918 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12175918 d:MotorVehicles 2023-09-01 2024-08-31 12175918 d:MotorVehicles 2024-08-31 12175918 d:MotorVehicles 2023-08-31 12175918 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12175918 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12175918 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12175918 d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12175918 d:CurrentFinancialInstruments 2024-08-31 12175918 d:CurrentFinancialInstruments 2023-08-31 12175918 d:Non-currentFinancialInstruments 2024-08-31 12175918 d:Non-currentFinancialInstruments 2023-08-31 12175918 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12175918 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12175918 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12175918 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 12175918 d:ShareCapital 2024-08-31 12175918 d:ShareCapital 2023-08-31 12175918 d:RetainedEarningsAccumulatedLosses 2024-08-31 12175918 d:RetainedEarningsAccumulatedLosses 2023-08-31 12175918 c:FRS102 2023-09-01 2024-08-31 12175918 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12175918 c:FullAccounts 2023-09-01 2024-08-31 12175918 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12175918 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 12175918 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 12175918 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-08-31 12175918 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 12175918 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 12175918 d:HirePurchaseContracts d:WithinOneYear 2023-08-31 12175918 2 2023-09-01 2024-08-31 12175918 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-08-31 12175918 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-08-31 12175918 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 12175918









UNIVERSAL CIVILS AND BUILD LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
UNIVERSAL CIVILS AND BUILD LTD
REGISTERED NUMBER: 12175918

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
57,952
73,547

  
57,952
73,547

Current assets
  

Debtors: amounts falling due within one year
 5 
1,396,401
3,495,642

Cash at bank and in hand
 6 
3,719
122

  
1,400,120
3,495,764

Creditors: amounts falling due within one year
 7 
(847,954)
(3,419,112)

Net current assets
  
 
 
552,166
 
 
76,652

Total assets less current liabilities
  
610,118
150,199

Creditors: amounts falling due after more than one year
 8 
(34,371)
(47,260)

Provisions for liabilities
  

Deferred tax
 10 
(14,488)
(18,387)

  
 
 
(14,488)
 
 
(18,387)

Net assets
  
561,259
84,552


Capital and reserves
  

Called up share capital 
  
275
275

Profit and loss account
  
560,984
84,277

  
561,259
84,552


Page 1

 
UNIVERSAL CIVILS AND BUILD LTD
REGISTERED NUMBER: 12175918
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider 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 directors acknowledge their 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 29 May 2025.




R Lowe
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The company is a private limited company, which is incorporated and registered in England (registration number: 12175918). The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 

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.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis. The directors are aware that the company may be impacted by general economic issues as a result of cost of living and wider geopolitical issues, however they believe that the company has sufficient resources to be able to continue to trade until at least June 2026.

 
2.3

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:

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.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Reducing balance
Motor vehicles
-
20%
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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 4

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2023
20,000
66,374
86,374



At 31 August 2024

20,000
66,374
86,374



Depreciation


At 1 September 2023
7,296
5,531
12,827


Charge for the year on owned assets
2,320
-
2,320


Charge for the year on financed assets
-
13,275
13,275



At 31 August 2024

9,616
18,806
28,422



Net book value



At 31 August 2024
10,384
47,568
57,952



At 31 August 2023
12,704
60,843
73,547

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
47,568
60,843

Page 5

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,148,614
3,327,464

Other debtors
220,017
139,788

Prepayments and accrued income
27,770
28,390

1,396,401
3,495,642



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,719
122



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,877
317

Amounts owed to other participating interests
52,630
359,504

Taxes and Social Securities
179,414
18,121

Obligations under finance lease and hire purchase contracts
12,886
12,889

Other creditors
595,146
1,823,682

Accruals and deferred income
3,001
1,204,599

847,954
3,419,112


The following liabilities were secured:

2024
2023
£
£



Hire purchase due within one year
12,886
12,889

Details of security provided:

The hire purchase liability is secured on the related asset.

Page 6

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
34,371
47,260


The following liabilities were secured:

2024
2023
£
£



Hire purchase due after one year
34,371
47,260

Details of security provided:

The hire purchase liability is secured on the related asset.


9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
12,886
12,889

Between 1-5 years
34,371
47,260

47,257
60,149

Page 7

 
UNIVERSAL CIVILS AND BUILD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

10.


Deferred taxation




2024


£






At beginning of year
(18,387)


Charged to profit or loss
3,899



At end of year
(14,488)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(14,488)
(18,387)

 
Page 8