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Registered Number: 06683679
England and Wales

 

 

 

UWM ACCOUNTANTS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

UWM Accountants Limited
Contents Page
For the year ended 31 December 2024
Directors Mr J Myers
Mrs E Myers
Mr C Urquhart
Registered Number 06683679
Registered Office UWM House
6 Fusion Court
Leeds
West Yorkshire
LS25 2GH
Accountants UWM Accountants Limited
UWM House
6 Fusion Court
LS25 2GH
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 740,000    740,000 
Tangible fixed assets 4 45,772    57,927 
785,772    797,927 
Current assets      
Debtors 5 162,727    145,960 
Cash at bank and in hand (4,120)   (4,729)
158,607    141,231 
Creditors: amount falling due within one year 6 (421,881)   (328,325)
Net current assets (263,274)   (187,094)
 
Total assets less current liabilities 522,498    610,833 
Creditors: amount falling due after more than one year 7 (178,282)   (252,288)
Provisions for liabilities 8 (9,982)   (9,825)
Net assets 334,234    348,720 
 

Capital and reserves 		     
Called up share capital 300    300 
Revaluation Reserves 9 304,708    304,708 
Profit and loss account 29,226    43,712 
Shareholders' funds 334,234    348,720 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 September 2025 and were signed on its behalf by:


-------------------------------
Mr J Myers
Director
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General Information
UWM Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 06683679, registration address UWM House, 6 Fusion Court, Leeds, West Yorkshire, LS25 2GH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25% RB
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 1,102,529    1,102,529 
Additions -    - 
Disposals -    - 
At 31 December 2024 1,102,529    1,102,529 
Amortisation
At 01 January 2024 362,529    362,529 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 362,529    362,529 
Net book values
At 31 December 2024 740,000    740,000 
At 31 December 2023 740,000    740,000 


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 January 2024 175,195    175,195 
Additions 3,102    3,102 
Disposals -    - 
At 31 December 2024 178,297    178,297 
Depreciation
At 01 January 2024 117,268    117,268 
Charge for year 15,257    15,257 
On disposals -    - 
At 31 December 2024 132,525    132,525 
Net book values
Closing balance as at 31 December 2024 45,772    45,772 
Opening balance as at 01 January 2024 57,927    57,927 

The net book value of Motor Vehicles includes £ 23,769 (2023 £31,692) in respect of assets leased under finance leases or hire purchase contracts.

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 35,492    20,622 
Other Debtors 127,235    125,338 
162,727    145,960 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 4,214    5,806 
Bank Loans & Overdrafts 10,000    10,000 
Taxation and Social Security 162,898    105,539 
Obligations under HP/Financial Leases 12,857    12,867 
Other Creditors 231,912    194,113 
421,881    328,325 

7.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 4,167    14,167 
Obligations under HP/Financial Leases 0    12,857 
Other Creditors 174,115    225,264 
178,282    252,288 

8.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 9,982    9,825 
9,982    9,825 

9.

Revaluation Reserves

2024
£		   2023
£
Revaluation of Fixed Assets 304,708    304,708 
304,708    304,708 

3