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Company registration number: 04974770
Unimaster Hydraulics Limited
Unaudited filleted financial statements
31 March 2025
Unimaster Hydraulics Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Unimaster Hydraulics Limited
Directors and other information
Director Mr Roger Barker
Company number 04974770
Registered office 105 Newtown Road
Newbury
Berkshire
RG14 7EA
Accountants BMS(Silchester)Limited
Brookfields
Little London Rd
Silchester
RG7 2PP
Unimaster Hydraulics Limited
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 24,012 19,136
_______ _______
24,012 19,136
Current assets
Stocks 11,913 11,913
Debtors 6 33,704 27,065
Cash at bank and in hand 17,512 37,169
_______ _______
63,129 76,147
Creditors: amounts falling due
within one year 7 ( 56,240) ( 62,513)
_______ _______
Net current assets 6,889 13,634
_______ _______
Total assets less current liabilities 30,901 32,770
Provisions for liabilities ( 3,814) ( 3,814)
_______ _______
Net assets 27,087 28,956
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 26,987 28,856
_______ _______
Shareholder funds 27,087 28,956
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 04 August 2025 , and are signed on behalf of the board by:
Mr Roger Barker
Director
Company registration number: 04974770
Unimaster Hydraulics Limited
Statement of changes in equity
Year ended 31 March 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 April 2023 100 12,083 12,183
Profit for the year 45,611 45,611
_______ _______ _______
Total comprehensive income for the year - 45,611 45,611
Dividends paid and payable ( 28,838) ( 28,838)
_______ _______ _______
Total investments by and distributions to owners - ( 28,838) ( 28,838)
_______ _______ _______
At 31 March 2024 and 1 April 2024 100 28,856 28,956
Profit for the year 33,234 33,234
_______ _______ _______
Total comprehensive income for the year - 33,234 33,234
Dividends paid and payable ( 35,103) ( 35,103)
_______ _______ _______
Total investments by and distributions to owners - ( 35,103) ( 35,103)
_______ _______ _______
At 31 March 2025 100 26,987 27,087
_______ _______ _______
Unimaster Hydraulics Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 105 Newtown Road, Newbury, Berkshire, RG14 7EA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery-20%straight line
Motor vehicles-25%straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
Basic financial instruments with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs.
Defined contribution plans
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Tangible assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 April 2024 39,598 43,256 82,854
Additions 13,376 - 13,376
_______ _______ _______
At 31 March 2025 52,974 43,256 96,230
_______ _______ _______
Depreciation
At 1 April 2024 20,462 43,256 63,718
Charge for the year 8,500 - 8,500
_______ _______ _______
At 31 March 2025 28,962 43,256 72,218
_______ _______ _______
Carrying amount
At 31 March 2025 24,012 - 24,012
_______ _______ _______
At 31 March 2024 19,136 - 19,136
_______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 26,698 27,065
Other debtors 7,006 -
_______ _______
33,704 27,065
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 19,062 31,226
Trade creditors 19,252 8,343
Corporation tax 6,111 12,374
Social security and other taxes 8,751 7,507
Other creditors 3,064 3,063
_______ _______
56,240 62,513
_______ _______