UK Special Projects Limited - Filleted accounts

Registered number

13523034

UK Special Projects Limited

Filleted Accounts

31 January 2025

UK Special Projects Limited
Registered number:		13523034
Balance Sheet
as at 31 January 2025

Notes			2025			2023
£			£	£		£
Fixed assets
Tangible assets	3		34,558			6,484

Current assets
Stocks		182,618			25,267
Debtors	4	120,909			47,382
Cash at bank and in hand		156,854			28,644
		460,381			101,293

Creditors: amounts falling due within one year	5	(431,713)			(71,169)

Net current assets			28,668			30,124

Total assets less current liabilities			63,226			36,608

Creditors: amounts falling due after more than one year	6		-			(28,814)

Provisions for liabilities			(8,500)			-


Net assets			54,726			7,794

Capital and reserves
Called up share capital	7		100			100
Profit and loss account			54,626			7,694

Shareholder's funds			54,726			7,794

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L A Keating
Director
Approved by the board on 16 October 2025

UK Special Projects Limited
Notes to the Accounts
for the period from 1 August 2023 to 31 January 2025


1	Accounting policies

	Basis of preparation
	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). The accounts are presented in sterling which is the functional currency of the company and rounded to the nearest £.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery		15% reducing balance
	Motor vehicles		25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2025		2023
Number						Number

	Average number of persons employed by the company				1		1


3	Tangible fixed assets
			Plant and machinery		Motor vehicles		Total
£				£		£
	Cost
	At 1 August 2023		7,628		-		7,628
	Additions		-		39,375		39,375
	At 31 January 2025		7,628		39,375		47,003

	Depreciation
	At 1 August 2023		1,144		-		1,144
	Charge for the period		1,458		9,843		11,301
	At 31 January 2025		2,602		9,843		12,445

	Net book value
	At 31 January 2025		5,026		29,532		34,558
	At 31 July 2023		6,484		-		6,484


4	Debtors				2025		2023
£						£

	Trade debtors				58,422		27,637
	Other debtors				62,487		19,745
					120,909		47,382


5	Creditors: amounts falling due within one year				2025		2023
£						£

	Trade creditors				98,621		69,594
	Taxation and social security costs				10,477		1,283
	Other creditors				322,615		292
					431,713		71,169


6	Creditors: amounts falling due after one year				2025		2023
£						£

	Other creditors				-		28,814


7	Share capital				2025		2023
£						£

	Allotted, called up and fully paid:
	Ordinary shares				100		100


8	Other information

	UK Special Projects Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Mill House
	1a Smithy Mills Lane
	Leeds
	Yorkshire
	LS16 8HF

	Its registered number is:	13523034

	The directors decided that the accounting period would be extended to an eighteen month period covering 1 August 2023 to 31 January 2025. The new year end aligns more with the activities of the company. The comparatives in the accounts are not entirely comparable as they relate to the year ended 31 July 2023.