Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-2812024-03-01falseNo description of principal activity2falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02097777 2024-03-01 2025-02-28 02097777 2023-03-01 2024-02-29 02097777 2025-02-28 02097777 2024-02-29 02097777 c:Director1 2024-03-01 2025-02-28 02097777 d:Buildings 2024-03-01 2025-02-28 02097777 d:Buildings 2025-02-28 02097777 d:Buildings 2024-02-29 02097777 d:Buildings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 02097777 d:PlantMachinery 2024-03-01 2025-02-28 02097777 d:PlantMachinery 2025-02-28 02097777 d:PlantMachinery 2024-02-29 02097777 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 02097777 d:MotorVehicles 2024-03-01 2025-02-28 02097777 d:MotorVehicles 2025-02-28 02097777 d:MotorVehicles 2024-02-29 02097777 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 02097777 d:OfficeEquipment 2024-03-01 2025-02-28 02097777 d:OfficeEquipment 2025-02-28 02097777 d:OfficeEquipment 2024-02-29 02097777 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 02097777 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 02097777 d:CurrentFinancialInstruments 2025-02-28 02097777 d:CurrentFinancialInstruments 2024-02-29 02097777 d:Non-currentFinancialInstruments 2025-02-28 02097777 d:Non-currentFinancialInstruments 2024-02-29 02097777 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 02097777 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 02097777 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 02097777 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 02097777 d:ShareCapital 2025-02-28 02097777 d:ShareCapital 2024-02-29 02097777 d:RetainedEarningsAccumulatedLosses 2025-02-28 02097777 d:RetainedEarningsAccumulatedLosses 2024-02-29 02097777 c:FRS102 2024-03-01 2025-02-28 02097777 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 02097777 c:FullAccounts 2024-03-01 2025-02-28 02097777 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 02097777 2 2024-03-01 2025-02-28 02097777 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 02097777










UNIPAS SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
UNIPAS SERVICES LIMITED
REGISTERED NUMBER: 02097777

BALANCE SHEET
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
75,551
64,921

  
75,551
64,921

Current assets
  

Stocks
  
1,000
900

Debtors: amounts falling due within one year
 5 
19,713
15,412

Cash at bank and in hand
 6 
2,314
8,289

  
23,027
24,601

Creditors: amounts falling due within one year
 7 
(44,296)
(28,550)

Net current liabilities
  
 
 
(21,269)
 
 
(3,949)

Total assets less current liabilities
  
54,282
60,972

Creditors: amounts falling due after more than one year
 8 
(8,091)
(7,352)

  

Net assets
  
46,191
53,620


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
46,091
53,520

  
46,191
53,620


Page 1

 
UNIPAS SERVICES LIMITED
REGISTERED NUMBER: 02097777
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






Mr G E Hill
Director

Date: 11 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
UNIPAS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Unipas Services Limited is a company limited by shares, domiciled in England and Wales, registered number 02097777. The registered office is Long Lodge Farm, Grendon, Wellingborough, NN7 1JW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
UNIPAS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.

Depreciation is provided on the following basis:

Freehold property
-
Over 25 years
Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
UNIPAS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3)

Page 5

 
UNIPAS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.


Tangible fixed assets







Freehold property
Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 March 2024
47,895
151,128
56,350
15,659
271,032


Additions
-
5,966
25,795
-
31,761


Disposals
-
-
(16,675)
-
(16,675)



At 28 February 2025

47,895
157,094
65,470
15,659
286,118



Depreciation


At 1 March 2024
47,895
116,959
25,919
15,338
206,111


Charge for the year on owned assets
-
10,055
8,684
48
18,787


Disposals
-
-
(14,331)
-
(14,331)



At 28 February 2025

47,895
127,014
20,272
15,386
210,567



Net book value



At 28 February 2025
-
30,080
45,198
273
75,551



At 29 February 2024
-
34,169
30,431
321
64,921


5.


Debtors

28 February
29 February
2025
2024
£
£


Trade debtors
19,150
15,412

Other debtors
563
-

19,713
15,412


Page 6

 
UNIPAS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Cash and cash equivalents

28 February
29 February
2025
2024
£
£

Cash at bank and in hand
2,314
8,289



7.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Bank loans
2,072
2,020

Trade creditors
5,690
2,145

Corporation tax
-
563

Other taxation and social security
1,743
2,462

Obligations under finance lease and hire purchase contracts
3,391
2,836

Other creditors
29,123
16,424

Accruals and deferred income
2,277
2,100

44,296
28,550


The bank loan is unsecured and all falls due for repayment within 5 years.


8.


Creditors: Amounts falling due after more than one year

28 February
29 February
2025
2024
£
£

Bank loans
1,228
3,301

Net obligations under finance leases and hire purchase contracts
6,863
4,051

8,091
7,352


The bank loan is unsecured and all falls due for repayment within 5 years.

 
Page 7