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REGISTERED NUMBER: 02354689 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

United Transmission Services Limited

| United Transmission Services Limited (Registered number: 02354689) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| United Transmission Services Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | Mr J Spencer

| REGISTERED OFFICE: | Russell House

| New Brunswick Street

| Thornes Lane

| Wakefield

| West Yorkshire

| WF1 5QR

| REGISTERED NUMBER: | 02354689 (England and Wales)

| ACCOUNTANTS: | SMH Reed Smith Ltd

| Copia House

| Great Cliffe Court

| Great Cliffe Road

| Barnsley

| S75 3SP

| BANKERS: | Lloyds Bank Plc

| 17 Westgate

| Wakefield

| WF1 1JZ

| United Transmission Services Limited (Registered number: 02354689) |

Statement of Financial Position

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 240 |  | - |  |

Property, plant and equipment | 5 | 272,393 |  | 234,564 |  |

Investment property | 6 | 883,265 |  | 804,718 |  |

1,155,898 |  | 1,039,282 |  |

CURRENT ASSETS

Inventories | 731,969 |  | 879,485 |  |

Debtors | 7 | 507,278 |  | 636,572 |  |

Cash at bank and in hand | 1,424,190 |  | 1,191,514 |  |

2,663,437 |  | 2,707,571 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,014,950 |  | 1,131,054 |  |

NET CURRENT ASSETS | 1,648,487 |  | 1,576,517 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,804,385 |  | 2,615,799 |  |

PROVISIONS FOR LIABILITIES | 25,279 |  | 13,916 |  |

NET ASSETS | 2,779,106 |  | 2,601,883 |  |

CAPITAL AND RESERVES

Called up share capital | 151 |  | 151 |  |

Capital redemption reserve | 49 |  | 49 |  |

Retained earnings | 2,778,906 |  | 2,601,683 |  |

SHAREHOLDERS' FUNDS | 2,779,106 |  | 2,601,883 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| United Transmission Services Limited (Registered number: 02354689) |

Statement of Financial Position - continued

30 April 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 August 2025 and were signed by:

Mr J Spencer - Director

| United Transmission Services Limited (Registered number: 02354689) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| United Transmission Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Motor vehicle registrations is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | Straight line over 50 years and Straight line over 10 years

| Plant and machinery etc | - | Straight line over 5 years and Straight line over 4 years

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| United Transmission Services Limited (Registered number: 02354689) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| Foreign currency translation

| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.

| At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating results.

| Employee benefits

| Short-term employee benefits are recognised as an expense in the period in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 361 |  |

| At 30 April 2025 | 361 |  |

| AMORTISATION

| Charge for year | 121 |  |

| At 30 April 2025 | 121 |  |

| NET BOOK VALUE

| At 30 April 2025 | 240 |  |

| United Transmission Services Limited (Registered number: 02354689) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 344,373 |  | 232,292 |  | 576,665 |  |

| Additions | - |  | 81,842 |  | 81,842 |  |

| Disposals | - |  | (16,255 | ) | (16,255 | ) |

| At 30 April 2025 | 344,373 |  | 297,879 |  | 642,252 |  |

| DEPRECIATION

| At 1 May 2024 | 165,472 |  | 176,629 |  | 342,101 |  |

| Charge for year | 7,623 |  | 34,723 |  | 42,346 |  |

| Eliminated on disposal | - |  | (14,588 | ) | (14,588 | ) |

| At 30 April 2025 | 173,095 |  | 196,764 |  | 369,859 |  |

| NET BOOK VALUE

| At 30 April 2025 | 171,278 |  | 101,115 |  | 272,393 |  |

| At 30 April 2024 | 178,901 |  | 55,663 |  | 234,564 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 804,718 |  |

| Additions | 78,547 |  |

| At 30 April 2025 | 883,265 |  |

| NET BOOK VALUE

| At 30 April 2025 | 883,265 |  |

| At 30 April 2024 | 804,718 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 465,675 |  | 595,166 |  |

| Other debtors | 41,603 |  | 41,406 |  |

507,278 |  | 636,572 |  |

| United Transmission Services Limited (Registered number: 02354689) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 297,471 |  | 424,997 |  |

| Taxation and social security | 185,809 |  | 229,214 |  |

| Other creditors | 531,670 |  | 476,843 |  |

1,014,950 |  | 1,131,054 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J Spencer.