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REGISTERED NUMBER: 05708024 (England and Wales)















UTRANAZZ LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2024






UTRANAZZ LIMITED (REGISTERED NUMBER: 05708024)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UTRANAZZ LIMITED

Company Information
for the year ended 31 December 2024







Director: A W Evans





Secretary: D J Evans





Registered office: Utranazz House
Cowpastures Farm
Piddington
Oxfordshire
OX25 1AE





Registered number: 05708024 (England and Wales)





Accountants: Cooper Parry Advisory Limited
1st Floor, Abbey Square
Davidson House
The Forbury
Reading
RG1 3EU

UTRANAZZ LIMITED (REGISTERED NUMBER: 05708024)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
Fixed assets
Tangible assets 4 45,445 226,646

Current assets
Stocks 347,379 295,494
Debtors 5 706,027 157,509
Cash at bank 489,300 413,602
1,542,706 866,605
Creditors
Amounts falling due within one year 6 (245,185 ) (95,809 )
Net current assets 1,297,521 770,796
Total assets less current liabilities 1,342,966 997,442

Provisions for liabilities 7 (11,361 ) (56,662 )
Net assets 1,331,605 940,780

Capital and reserves
Called up share capital 8 2 2
Retained earnings 9 1,331,603 940,778
Shareholders' funds 1,331,605 940,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 14 July 2025 and were signed by:





A W Evans - Director


UTRANAZZ LIMITED (REGISTERED NUMBER: 05708024)

Notes to the Financial Statements
for the year ended 31 December 2024


1. Statutory information

Utranazz 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.

Going concern
The directors have identified no material uncertainties that cast significant doubt about the ability of the company to continue as a going concern.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates in determining the carrying amounts of certain assets and liabilities. Management makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The management's estimates and assumptions are based on historical experience and expectation of future events and are reviewed periodically. This disclosure excludes uncertainty over future events and judgement in respect of measuring financial instruments.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument.

An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Turnover
The turnover shown in the profit and loss account represents amounts which have been recognised once the item is delivered and not before. Sales are not recognised until the product is complete and deliverable to the client.

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 cost

Tangible fixed assets are stated at cost less depreciation. Plant and machinery includes assets available for
hire which are depreciated in accordance with the stated accounting policy.

Stocks
Stock held by the company is available for both sale and short-term hire hence it is considered appropriate to provide for the usage of the machinery by providing 35% or 50%, depending on if the machinery has been modified, on a reducing balance basis. Stock is therefore stated at the lower of written down cost and net realisable value. Net realisable value is based on estimated selling price less the estimated cost of disposal.

UTRANAZZ LIMITED (REGISTERED NUMBER: 05708024)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


2. Accounting policies - continued

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.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4. Tangible fixed assets
Plant and
machinery
£
Cost
At 1 January 2024 491,068
Disposals (207,200 )
At 31 December 2024 283,868
Depreciation
At 1 January 2024 264,422
Charge for year 62,586
Eliminated on disposal (88,585 )
At 31 December 2024 238,423
Net book value
At 31 December 2024 45,445
At 31 December 2023 226,646

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 48,518 -
Other debtors 657,509 157,509
706,027 157,509

UTRANAZZ LIMITED (REGISTERED NUMBER: 05708024)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


6. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 200 -
Amounts owed to group undertakings 50,000 50,000
Taxation and social security 192,985 18,809
Other creditors 2,000 27,000
245,185 95,809

7. Provisions for liabilities
2024 2023
£ £
Deferred tax
Accelerated capital allowances 11,361 56,662

Deferred tax
£
Balance at 1 January 2024 56,662
Utilised during year (45,301 )
Balance at 31 December 2024 11,361

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
2 Ordinary £1 2 2

9. Reserves
Retained
earnings
£

At 1 January 2024 940,778
Profit for the year 390,825
At 31 December 2024 1,331,603

10. Related party disclosures

At 31 December 2024 the company was owed £657,509 (2023: £157,509) by Utranazz Importers & Exporters and £50,000 was owed to its parent company Utranazz Holdings Ltd.

During the year the company paid rent to a company under common control totalling £NIL (2023: £30,000).

11. Ultimate controlling party

The company was controlled in the year by Utranazz Holdings.

The ultimate controlling party is A W Evans and D J Evans acting in concert.