2024-04-012025-03-312025-03-31false05733736UNIVERSAL HOUSE 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UNIVERSAL HOUSE LIMITED

Registered Number
05733736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

UNIVERSAL HOUSE LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

AHMAD, Y

Registered Address

136 The Broadway
Southall
UB1 1QH

Registered Number

05733736 (England and Wales)
UNIVERSAL HOUSE LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,250,0001,250,000
Investment property4270,000146,358
1,520,0001,396,358
Current assets
Debtors5-63,470
Cash at bank and on hand7,0714,725
7,07168,195
Creditors amounts falling due within one year6(36,538)(157,545)
Net current assets (liabilities)(29,467)(89,350)
Total assets less current liabilities1,490,5331,307,008
Creditors amounts falling due after one year7(1,062,098)(913,500)
Provisions for liabilities9(103,264)(72,354)
Net assets325,171321,154
Capital and reserves
Called up share capital1,0001,000
Revaluation reserve308,456308,456
Other reserves92,731-
Profit and loss account(77,016)11,698
Shareholders' funds11,12325,171321,154
The financial statements were approved and authorised for issue by the Director on 2 July 2025, and are signed on its behalf by:
AHMAD, Y
Director
Registered Company No. 05733736
UNIVERSAL HOUSE 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20252024
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 April 241,250,0001,250,000
At 31 March 251,250,0001,250,000
Net book value
At 31 March 251,250,0001,250,000
At 31 March 241,250,0001,250,000
Leasehold land and assets are not depreciated on the basis that repairs expenditure is incurred to maintain the condition of the asset. Which is at least equivalent to what depreciation would have been. Although this accounting policy is in accordance with FRS102, it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the director compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been changed cannot be separately identified or quantified.
4.Investment property
In the opinion of the director, the market value of the property is not materially different to the carrying value in the Financial Statements in the Balance Sheet date.

£
Fair value at 01 April 24146,358
Fair value adjustments123,642
At 31 March 25270,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables-63,470
Total-63,470
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables2,400-
Taxation and social security1,08011,895
Other creditors32,258144,850
Accrued liabilities and deferred income800800
Total36,538157,545
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts1,062,098913,500
Total1,062,098913,500
8.Secured creditors
Included within the other creditors falling due after one year is an amount of £913,500 (2024: £913,500) in respect of Commercial Mortgage loan by Interbay Funding Limited. This loan is secured by a fixed and floating charge over the leasehold property. Included within the other creditors falling due after one year is an amount of £148,598 (2024: £Nil) in respect of Commercial Mortgage loan by The Mortgage Lender Limited. This loan is secured by a fixed and floating charge over the Investment property.
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)103,26472,354
Total103,26472,354
10.Directors advances, credits and guarantees
At the year end, included in the other creditors, less than one year is an amount of £22,017 (2024: £144,530) due to director of the year.
11.Fair value reserve

£
Transferred in period92,731
At 31 March 2592,731
12.Revaluation reserve

£
Reserve at 01 April 24308,456
At 31 March 25308,456