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URBAN DEVELOPMENTS AND CONSTRUCTION LIMITED

Registered Number
07968619
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

URBAN DEVELOPMENTS AND CONSTRUCTION LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

CUNNINGHAM, Nathan Lee
CUNNINGHAM, Jacqueline Mary

Company Secretary

CUNNINGHAM, Jacqueline Mary

Registered Address

Pinfold Works Rossett Road, Trevalyn
Rossett
Wrexham
LL12 0DQ

Registered Number

07968619 (England and Wales)
URBAN DEVELOPMENTS AND CONSTRUCTION LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets362,04993,384
62,04993,384
Current assets
Stocks1,034,309960,638
Debtors634,185343,458
Cash at bank and on hand12,36820,527
1,680,8621,324,623
Creditors amounts falling due within one year4(922,077)(763,133)
Net current assets (liabilities)758,785561,490
Total assets less current liabilities820,834654,874
Creditors amounts falling due after one year5(252,888)(251,161)
Provisions for liabilities(11,831)(17,743)
Net assets556,115385,970
Capital and reserves
Called up share capital100100
Profit and loss account556,015385,870
Shareholders' funds556,115385,970
The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2025, and are signed on its behalf by:
CUNNINGHAM, Nathan Lee
Director
Registered Company No. 07968619
URBAN DEVELOPMENTS AND CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings15
Plant and machinery4
Vehicles5
Office Equipment3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2411,750114,603129,20027,682283,235
Additions---1,9751,975
At 31 March 2511,750114,603129,20029,657285,210
Depreciation and impairment
At 01 April 2411,750111,66843,06723,366189,851
Charge for year-2,93525,8404,53533,310
At 31 March 2511,750114,60368,90727,901223,161
Net book value
At 31 March 25--60,2931,75662,049
At 31 March 24-2,93586,1334,31693,384
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables5,7436,383
Bank borrowings and overdrafts118,500-
Taxation and social security381328
Redeemable preference shares, liability750,000750,000
Other creditors45,2933,582
Accrued liabilities and deferred income2,1602,840
Total922,077763,133
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.
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts82,138102,911
Other creditors170,750148,250
Total252,888251,161
Non-equity preference shares £750,000 (2025), £750,000 (2024) Bank Borrowings £11,667 (2025), £21,667 (2024) Borrowings £70,471 (2025), £81,244 (2024)