Registered number
04266302
UK Mailing Limited
Unaudited Filleted Accounts
31 December 2024
UK Mailing Limited
Registered number: 04266302
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 9,902 12,082
Current assets
Stocks 4,000 6,500
Debtors 5 178,317 277,260
Investments held as current assets 6 180,950 -
Cash at bank and in hand 2,962 58,160
366,229 341,920
Creditors: amounts falling due within one year 7 (171,416) (177,864)
Net current assets 194,813 164,056
Total assets less current liabilities 204,715 176,138
Creditors: amounts falling due after more than one year 8 (8,333) (30,568)
Provisions for liabilities (6,400) (6,400)
Net assets 189,982 139,170
Capital and reserves
Called up share capital 2,000 2,000
Profit and loss account 187,982 137,170
Shareholders' funds 189,982 139,170
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Uttley
Director
Approved by the board on 17 June 2025
UK Mailing Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 16 15
3 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2024 33,818
At 31 December 2024 33,818
Amortisation
At 1 January 2024 33,818
At 31 December 2024 33,818
Net book value
At 31 December 2024 -
Goodwill has now been written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 238,299
At 31 December 2024 238,299
Depreciation
At 1 January 2024 226,217
Charge for the year 2,180
At 31 December 2024 228,397
Net book value
At 31 December 2024 9,902
At 31 December 2023 12,082
5 Debtors 2024 2023
£ £
Trade debtors 101,637 145,780
Amounts owed by group undertakings and undertakings in which the company has a participating interest 76,341 131,141
Other debtors 339 339
178,317 277,260
6 Investments held as current assets 2024 2023
£ £
Fair value
100% shareholding in Responsible Mailing Ltd 180,950 -
7 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 20,265 20,265
Trade creditors 40,705 34,958
Taxation and social security costs 36,649 29,417
Other creditors 73,797 93,224
171,416 177,864
8 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 8,333 28,333
Other creditors - 2,235
8,333 30,568
9 Related party transactions
Included within Other debtors is an amount of £76,341 (2023 £76,341) owed by Educational Solutions Limited which is a company under common control.

Included within other creditors is an amount of £38,000 due to the Director Mr P Uttley repayable on demand and without interest.
10 Other information
UK Mailing Limited is a private company limited by shares and incorporated in England. Its registered office is:
16 Shellards Road
Longwell Green
Bristol
BS30 9DU
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