Uniform Education Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09448568

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		649		1

			649		1
CURRENT ASSETS
Debtors	5	660,592		678,268
Cash at bank and in hand		117,688		270,855

		778,280		949,123
Creditors: Amounts Falling Due Within One Year	6	(1,442,173 )		(1,624,443 )

NET CURRENT ASSETS (LIABILITIES)			(663,893 )		(675,320 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(663,244 )		(675,319 )

Creditors: Amounts Falling Due After More Than One Year	7		(14,167 )		(24,167 )

NET LIABILITIES			(677,411 )		(699,486 )

CAPITAL AND RESERVES
Called up share capital	8		1,020		1,020
Share premium account			61,439		61,439
Profit and Loss Account			(739,870 )		(761,945 )

SHAREHOLDERS' FUNDS			(677,411)		(699,486)

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Uniform Education Limited

Balance Sheet (continued)

As At 31 December 2024

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Owen

Director

30/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Uniform Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09448568 . The registered office is 100 Clifton Street, London, EC2A 4TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of £677,411. The company is dependent on the continued financial support of Montash Ltd (a related party), from which it has a loan of £753,316 (2023: £950,298). Whilst the loan is being repaid monthly, repayments have some flexibility to meet the cashflow demands of the business. The directors have confimed that the lender would not seek immediate settlement of the debt at any point.

On this basis, the directors believe that the company will continue to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements and accordingly consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2023: 19)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	35,665	23,986	59,651
Additions	865	-	865

As at 31 December 2024	36,530	23,986	60,516

...CONTINUED

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Uniform Education Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024	35,664	23,986	59,650
Provided during the period	217	-	217

As at 31 December 2024	35,881	23,986	59,867

Net Book Value
As at 31 December 2024	649	-	649

As at 1 January 2024	1	-	1

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	569,967	615,259
Prepayments and accrued income	4,235	38,116
Other debtors	24,893	24,893
Uniform Education Holdings Ltd	61,497	-

	660,592	678,268

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	22,901	21,961
Other taxes and social security	30,628	35,262
VAT	61,853	74,474
Other creditors	6,992	7,186
Invoice discounting liability	514,550	514,433
Montash Ltd loan	753,316	950,298
Accruals and deferred income	51,933	20,829

	1,442,173	1,624,443

The invoice discounting balance of £514,550 is secured by fixed charges over all the property or undertaking of the company.

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	14,167	24,167

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,020	1,020

9. Related Party Transactions

At the year end balance due to Montash Ltd, a company in which A D Larholt is also a director and controlling shareholder was £753,316 (2023 : £950,298). A D Larholt resigned from the Board of Uniform Education Ltd during 2024.

10. Ultimate Parent Undertaking and Controlling Party

The company’s immediate parent undertaking and controlling party is Uniform Education Holdings Limited (15883292), which owns 100% of the company’s issued share capital. The parent company is incorported in England.

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