ULTIMATE PROOF LTD


Director	OWEN, Kelly Anne


Registered Address	23 The Nurseries
	Bishops Cleeve
	Cheltenham
	GL52 8XB


Registered Number	07720107 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		532		855
			532		855
Current assets
Debtors	5	4,500		6,907
Cash at bank and on hand		8,363		7,003
		12,863		13,910
Creditors amounts falling due within one year	6	(7,419)		(7,113)
Net current assets (liabilities)			5,444		6,797
Total assets less current liabilities			5,976		7,652
Net assets			5,976		7,652
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,876		7,552
Shareholders' funds			5,976		7,652

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 October 2025, and are signed on its behalf by:

OWEN, Kelly Anne
Director
Registered Company No. 07720107

ULTIMATE PROOF LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 August 24	12,000	12,000
At 31 July 25	12,000	12,000
Amortisation and impairment
At 01 August 24	12,000	12,000
At 31 July 25	12,000	12,000
Net book value
At 31 July 25	-	-
At 31 July 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 24	4,246	4,246
Additions	112	112
At 31 July 25	4,358	4,358
Depreciation and impairment
At 01 August 24	3,391	3,391
Charge for year	435	435
At 31 July 25	3,826	3,826
Net book value
At 31 July 25	532	532
At 31 July 24	855	855

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,585	6,762
Prepayments and accrued income	915	145
Total	4,500	6,907

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,545	180
Amounts owed to related parties	241	854
Taxation and social security	4,609	5,067
Other creditors	952	952
Accrued liabilities and deferred income	72	60
Total	7,419	7,113