Acorah Software Products - Accounts Production 16.3.350 false true true false 3 November 2023 30 November 2024 30 November 2024 15260207 Mr Gezim BAJRAMI Mr BEKIM BAJRAMI Mr RILIND BAJRAMI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15260207 2023-11-02 15260207 2024-11-30 15260207 2023-11-03 2024-11-30 15260207 frs-core:CurrentFinancialInstruments 2024-11-30 15260207 frs-core:ComputerEquipment 2024-11-30 15260207 frs-core:ComputerEquipment 2023-11-03 2024-11-30 15260207 frs-core:ComputerEquipment 2023-11-02 15260207 frs-core:ShareCapital 2024-11-30 15260207 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 15260207 frs-bus:PrivateLimitedCompanyLtd 2023-11-03 2024-11-30 15260207 frs-bus:FilletedAccounts 2023-11-03 2024-11-30 15260207 frs-bus:SmallEntities 2023-11-03 2024-11-30 15260207 frs-bus:AuditExempt-NoAccountantsReport 2023-11-03 2024-11-30 15260207 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-03 2024-11-30 15260207 frs-bus:Director1 2023-11-03 2024-11-30 15260207 frs-bus:Director1 2023-11-02 15260207 frs-bus:Director1 2024-11-30 15260207 frs-bus:Director2 2023-11-03 2024-11-30 15260207 frs-bus:Director3 2023-11-03 2024-11-30 15260207 frs-countries:EnglandWales 2023-11-03 2024-11-30
Registered number: 15260207
Universal Construction Ltd
Unaudited Financial Statements
For the Period 3 November 2023 to 30 November 2024
Major's Accounts & Co Ltd
ACCA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15260207
30 November 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 701
701
CURRENT ASSETS
Stocks 5 2,000
Debtors 6 28,920
Cash at bank and in hand 5,410
36,330
Creditors: Amounts Falling Due Within One Year 7 (36,474 )
NET CURRENT ASSETS (LIABILITIES) (144 )
TOTAL ASSETS LESS CURRENT LIABILITIES 557
NET ASSETS 557
CAPITAL AND RESERVES
Called up share capital 8 3
Profit and Loss Account 555
SHAREHOLDERS' FUNDS 558
For the period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gezim BAJRAMI
Director
23rd July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Universal Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15260207 . The registered office is 118, Sydenham Road, Sydenham, London, SE26 5JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% SLM
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 2
Page 3
2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Computer Equipment
£
Cost
As at 3 November 2023 -
Additions 899
As at 30 November 2024 899
Depreciation
As at 3 November 2023 -
Provided during the period 198
As at 30 November 2024 198
Net Book Value
As at 30 November 2024 701
As at 3 November 2023 -
5. Stocks
30 November 2024
£
Stock 2,000
6. Debtors
30 November 2024
£
Due within one year
Other debtors 28,920
7. Creditors: Amounts Falling Due Within One Year
30 November 2024
£
Amounts owed to participating interests 15,851
Taxation and social security 20,623
36,474
Page 3
Page 4
8. Share Capital
30 November 2024
£
Allotted, Called up and fully paid 3
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 3 November 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Gezim BAJRAMI - 106,447 77,526 - 28,921
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Universal Group Management Ltd
Throughout the financial period, there were advanced by Universal Group Management Ltd of £24,030 and repayments made of £8,750 .At the reporting period end,the closing balance with Universal Group Management Ltd was £15,280.


Universal Plastering Ltd
Throughout the financial period, there were advanced by Universal Plastering Ltd of £570.81 and no repayments made. At the reporting period end,the closing balance with Universal Plastering Ltd was £570.81.
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