| Unaudited Financial Statements |
| for the Period 7 November 2023 to 31 March 2025 |
| for |
| Universal Installations (Scotland) Ltd |
| Unaudited Financial Statements |
| for the Period 7 November 2023 to 31 March 2025 |
| for |
| Universal Installations (Scotland) Ltd |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Contents of the Financial Statements |
| for the Period 7 November 2023 to 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Universal Installations (Scotland) Ltd |
| Company Information |
| for the Period 7 November 2023 to 31 March 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 2 Melville Street |
| Falkirk |
| FK1 1HZ |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Balance Sheet |
| 31 March 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Balance Sheet - continued |
| 31 March 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Notes to the Financial Statements |
| for the Period 7 November 2023 to 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Universal Installations (Scotland) Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Notes to the Financial Statements - continued |
| for the Period 7 November 2023 to 31 March 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| Charge for period |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| £ |
| Bank loans |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal |
| value: | £ |
| "A" ordinary | £1 | 95 |
| "B" ordinary | £1 | 5 |
| 100 |
| Universal Installations (Scotland) Ltd (Registered number: SC788507) |
| Notes to the Financial Statements - continued |
| for the Period 7 November 2023 to 31 March 2025 |
| 8. | CALLED UP SHARE CAPITAL - continued |
| Shares were issued during the period as follows: |
| Cash at par |
| 95 "A" ordinary shares of £1 for £ |
| 5 "B" ordinary shares of £1 for £ |
| As a bonus out of reserves |
| 94 "A" ordinary shares of £1 |
| 5 "B" ordinary shares of £1 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 March 2025: |
| £ |
| Balance outstanding at start of period |
| Amounts advanced | 6,07 |
| Amounts repaid |
| Amounts written off |
| Amounts waived |
| Balance outstanding at end of period | 6,07 |