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REGISTERED NUMBER: 06583248 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Union Hire And Sale Ltd

Union Hire And Sale Ltd (Registered number: 06583248)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Union Hire And Sale Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTORS: M R Endersby
M W Coote





SECRETARY: M R Endersby





REGISTERED OFFICE: Freedman House
Christopher Wren Yard
117 High Street
Croydon
Surrey
CR0 1QG





REGISTERED NUMBER: 06583248 (England and Wales)





ACCOUNTANTS: CWF & Partners Ltd
Chartered Accountants
Freedman House
Christopher Wren Yard
117 High Street
Croydon
Surrey
CR0 1QG

Union Hire And Sale Ltd (Registered number: 06583248)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,541,400 1,592,289

CURRENT ASSETS
Stocks 21,446 13,693
Debtors 6 801,925 467,795
Cash at bank 7,650 20,272
831,021 501,760
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

7

1,115,311

335,335
NET CURRENT (LIABILITIES)/ASSETS (284,290 ) 166,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,257,110

1,758,714

CREDITORS: AMOUNTS FALLING
DUE AFTER MORE THAN ONE YEAR

8

(7,047

)

(44,411

)

PROVISIONS FOR LIABILITIES (367,092 ) (375,807 )
NET ASSETS 882,971 1,338,496

CAPITAL AND RESERVES
Called up share capital 485,000 485,000
Retained earnings 397,971 853,496
SHAREHOLDERS' FUNDS 882,971 1,338,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

Union Hire And Sale Ltd (Registered number: 06583248)

Balance Sheet - continued
30 April 2025


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 27 June 2025 and were signed on its behalf by:





M R Endersby - Director


Union Hire And Sale Ltd (Registered number: 06583248)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Union Hire And Sale Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Income is recognised during the year when the company provides goods and services.

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 - Straight line over 20 years
Motor vehicles - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Union Hire And Sale Ltd (Registered number: 06583248)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 2,642,114
Additions 49,816
At 30 April 2025 2,691,930
DEPRECIATION
At 1 May 2024 1,049,825
Charge for year 100,705
At 30 April 2025 1,150,530
NET BOOK VALUE
At 30 April 2025 1,541,400
At 30 April 2024 1,592,289

Union Hire And Sale Ltd (Registered number: 06583248)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2024 279,099
Transfer to ownership (229,529 )
At 30 April 2025 49,570
DEPRECIATION
At 1 May 2024 72,523
Charge for year 3,976
Transfer to ownership (26,929 )
At 30 April 2025 49,570
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 206,576

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 36,750 221,756
Other debtors 765,175 246,039
801,925 467,795

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts 27,000 27,000
Hire purchase contracts 10,363 52,566
Trade creditors 154,440 13,431
Taxation and social security 92,096 167,118
Other creditors 831,412 75,220
1,115,311 335,335

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Bank loans 2,250 29,250
Hire purchase contracts 4,797 15,161
7,047 44,411

Union Hire And Sale Ltd (Registered number: 06583248)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.25 30.4.24
£    £   
Hire purchase contracts 15,160 67,727