REGISTERED NUMBER: 06827479 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

UK & Maine Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Ahmed

SECRETARY:

Mrs K Ahmed

REGISTERED OFFICE:

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

REGISTERED NUMBER:

06827479 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

7,155

7,788

Investments

5

101

101

7,256

7,889

CURRENT ASSETS

Debtors

6

101,384

115,817

Cash at bank

30,169

2,095

131,553

117,912

CREDITORS

Amounts falling due within one year

7

74,096

98,213

NET CURRENT ASSETS

57,457

19,699

TOTAL ASSETS LESS CURRENT LIABILITIES

64,713

27,588

PROVISIONS FOR LIABILITIES

1,789

-

NET ASSETS

62,924

27,588

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

62,824

27,488

SHAREHOLDERS' FUNDS

62,924

27,588

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 9 October 2025 and were signed by:

R Ahmed - Director

1.	STATUTORY INFORMATION

UK & Maine Ltd 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

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

Amounts recoverable on contract

Contract valuations have been treated in the financial statements in accordance with FRS 102,section 23 for revenue.Treating contract valuations as long term contracts means that they are included in turnover in the period the work is undertaken and that the attributable profit element is recognised as the contract proceeds. The valuation is based on sales value of the work undertaken to the balance sheet date.Foreseeable losses on contracts are accounted for as soon as they are recognised.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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 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.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

4,200

559

8,018

5,620

18,397

DEPRECIATION

At 1 August 2024

572

512

4,131

5,394

10,609

Charge for year

84

47

389

113

633

At 31 July 2025

656

559

4,520

5,507

11,242

NET BOOK VALUE

At 31 July 2025

3,544

-

3,498

113

7,155

At 31 July 2024

3,628

47

3,887

226

7,788

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

101

NET BOOK VALUE

At 31 July 2025

101

At 31 July 2024

101

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

101,120

115,120

VAT

264

240

Prepayments

-

78

101,384

115,438

Amounts falling due after more than one year:

Deferred tax asset

-

379

Aggregate amounts

101,384

115,817

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

443

585

Tax

10,201

-

Other creditors

735

735

R & K Ahmed Loan Account

59,817

94,133

Accruals

2,900

2,760

74,096

98,213

8.	RELATED PARTY DISCLOSURES

R & K Ahmed shareholder loan

2025

2024

£

£

Balance outstanding at start of year

(94,133)

(108,721)

Amounts advanced

44,416

26,688

Amounts repaid

(10,100)

(12,100)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(59,817)

(94,133)

The total amount owed to the shareholders by the company at the year end was £59,817 (2024: £94,133). This amount was loaned interest free and was repayable on demand.