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Registration number: 05956163

UKS Group Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2024

UKS Group Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 9

UKS Group Limited

Company Information

Director | Mr Ranbir Litt

Registered office | The Old Dairy Ashton Hill Farm Weston Road Failand Bristol Avon BS8 3US

Accountants | R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road, Failand Bristol BS8 3US

UKS Group Limited

Director's Report for the Year Ended 31 December 2024

The director presents his report and the financial statements for the year ended 31 December 2024.

Director of the company

The director who held office during the year was as follows:

Mr Ranbir Litt

Principal activity

The principal activity of the company is Specialist building services instalations

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 11 October 2025

......................................... Mr Ranbir Litt Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
UKS Group Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UKS Group Limited for the year ended 31 December 2024 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of UKS Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of UKS Group Limited and state those matters that we have agreed to state to the Board of Directors of UKS Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UKS Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that UKS Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of UKS Group Limited. You consider that UKS Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of UKS Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
R S Porter & Co Limited
The Old Dairy
Ashton Hill Farm
Weston Road, Failand
Bristol
BS8 3US

11 October 2025

UKS Group Limited

(Registration number: 05956163)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Stocks | 4 | 155,095 | 146,907
Debtors | 5 | 2,336,617 | 5,357,820
Cash at bank and in hand |  | 695 | 78,612
|  | 2,492,407 | 5,583,339
Creditors: Amounts falling due within one year | 6 | (836,151) | (4,007,871)
Total assets less current liabilities |  | 1,656,256 | 1,575,468
Creditors: Amounts falling due after more than one year | 6 | (141,667) | (241,482)
Net assets |  | 1,514,589 | 1,333,986
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 1,513,589 | 1,332,986
Shareholders' funds |  | 1,514,589 | 1,333,986

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 11 October 2025

......................................... Mr Ranbir Litt Director |  |

UKS Group Limited

Statement of Changes in Equity for the Year Ended 31 December 2024

| Share capital £ | Retained earnings £ | Total £
At 1 January 2024 | 1,000 | 1,332,986 | 1,333,986
Profit for the year | - | 180,603 | 180,603
At 31 December 2024 | 1,000 | 1,513,589 | 1,514,589

| Share capital £ | Retained earnings £ | Total £
At 1 January 2023 | 1,000 | 1,175,051 | 1,176,051
Profit for the year | - | 157,935 | 157,935
At 31 December 2023 | 1,000 | 1,332,986 | 1,333,986

UKS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Dairy
Ashton Hill Farm Weston Road
Failand
Bristol
Avon
BS8 3US
England

These financial statements were authorised for issue by the director on 11 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Depreciation

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

UKS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

UKS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 22 (2023 - 23).

4 | Stocks

| 2024 £ | 2023 £
Other inventories | 155,095 | 146,907

5 | Debtors

Current | Note | 2024 £ | 2023 £
Trade debtors |  | 1,245,358 | 4,543,935
Amounts owed by related parties |  | 930,182 | 813,885
Prepayments |  | 8,308 | -
Other debtors |  | 152,769 | -
|  | 2,336,617 | 5,357,820

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 8 | 285,239 | 643,011
Trade creditors |  | 513,581 | 2,041,268
Taxation and social security |  | 37,331 | 957,658
Accruals and deferred income |  | - | 657
Other creditors |  | - | 365,277
|  | 836,151 | 4,007,871

UKS Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings | 8 | 141,667 | 241,482

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Loans and borrowings

Non-current loans and borrowings

| 2024 £ | 2023 £
Bank borrowings | 141,667 | 241,482

Current loans and borrowings

| 2024 £ | 2023 £
Bank overdrafts | 285,239 | 643,011