2024-10-01 SC101434 2025-09-30 SC101434 2024-10-01 2025-09-30 SC101434 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 SC101434 uk-bus:Director1 2024-10-01 2025-09-30 SC101434 uk-bus:Director1 2025-09-30 SC101434 uk-bus:Director2 2024-10-01 2025-09-30 SC101434 uk-bus:Director2 2025-09-30 SC101434 uk-bus:Director3 2024-10-01 2025-09-30 SC101434 uk-bus:Director3 2025-09-30 SC101434 uk-bus:CompanySecretary1 2024-10-01 2025-09-30 SC101434 2024-09-30 SC101434 2023-10-01 2024-09-30 SC101434 uk-core:WithinOneYear 2024-09-30 SC101434 uk-core:WithinOneYear 2025-09-30 SC101434 uk-core:ShareCapital 2025-09-30 SC101434 uk-core:ShareCapital 2024-09-30 SC101434 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC101434 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC101434 uk-core:Land 2024-10-01 2025-09-30 SC101434 uk-core:PlantMachinery 2024-10-01 2025-09-30 SC101434 uk-core:MotorVehicles 2024-10-01 2025-09-30 SC101434 uk-core:MotorVehicles 2024-09-30 SC101434 uk-core:PlantMachinery 2024-09-30 SC101434 uk-core:Land 2024-09-30 SC101434 uk-core:Land 2025-09-30 SC101434 uk-core:PlantMachinery 2025-09-30 SC101434 uk-core:MotorVehicles 2025-09-30 SC101434 uk-core:CostValuation 2024-09-30 SC101434 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2024-09-30 SC101434 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-09-30 SC101434 uk-core:CostValuation 2025-09-30 SC101434 uk-core:Non-currentFinancialInstruments 2025-09-30 SC101434 uk-core:Non-currentFinancialInstruments 2024-09-30 iso4217:GBP xbrli:pure SC101434 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC101434 uk-bus:FRS102 2024-10-01 2025-09-30 SC101434 uk-bus:FullAccounts 2024-10-01 2025-09-30 SC101434 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30

United Supplies Limited

Registered Number:SC 101434

For the year ended 30 September 2025
Scotland
Report of the Directors and Unaudited Financial Statements

2
For the year ended 30 September 2025
United Supplies Limited
Contents Page

Company Information

1

2
Directors' Report
3
Income Statement
4
Statement of Financial Position
5 to 7
Notes to the Financial Statements
3
For the year ended 30 September 2025
United Supplies Limited
Company Information
Ian W. Strachan
Directors
Jonathan I. Strachan
Natalie Strachan
Ian W.Strachan
Company Secretary
SC101434

Registered Number

United House

Registered Office

6 Regent Road
Aberdeen
AB11 5NS
Bank of Scotland
Bankers
Queens Cross Branch
39 Albyn Place
Aberdeen
Burness Paull
Solicitors
2 Marischal Square
Broad Street
Aberdeen
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For the year ended 30 September 2025
United Supplies Limited
Directors' Report
The directors present their report and accounts for the year ended 30 September 2025.

Principal activities

The Company's principal activities are the provision of offshore and onshore supplies, bonded warehousing and archive storage.

Directors
The directors who served the company throughout the year were as follows:
Ian W. Strachan
Jonathan I. Strachan
Natalie Strachan

Ian W.Strachan Secretary

Signed on behalf of the board of directors

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

Date:

12 November 2025
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For the year ended 30 September 2025
United Supplies Limited
Income Statement
2024

£

2025

£

Notes

Turnover

2,948,468
2,820,276
(2,038,603)

Cost of sales

(2,084,544)
781,673
Gross profit
863,924

Administrative expenses

(584,832)
(593,363)
Operating profit
279,092
188,310

Other interest receivable and similar income

22,438
25,700
301,530
214,010
Profit before taxation
(81,925)
(43,881)

Taxation

2
219,605
Profit for the financial year
170,129
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6

Registered Number :

SC101434

As at 30 September 2025

United Supplies Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

255,942
279,348
4

Financial assets

2
2
5
255,944
279,350

Current assets

Inventories

61,867
89,998
6

Trade and other receivables

294,441
237,263
7
1,230,743

Cash and cash equivalents

1,384,680
1,711,941
1,587,051

Trade and other payables: amounts falling due within one
year

(557,794)
(544,822)
8
1,029,257
1,167,119
Net current assets

Total assets less current liabilities

1,423,063
1,308,607
1,423,063
Net assets
1,308,607

Capital and reserves

Called up share capital

100,000
100,000

Retained earnings

1,323,063
1,208,607
1,423,063
1,308,607
Shareholders' funds

For the year ended 30 September 2025 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 of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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 in accordance with the provisions applicable to companies subject to the small companies regime.

Ian W. Strachan

These financial statements were approved and authorised for issue by the Board on 12 November 2025 and were signed by:

The notes form part of these financial statements

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For the year ended 30 September 2025
United Supplies Limited
Notes to the Financial Statements
Statutory Information

United Supplies Limited is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 101434.

Registered address:

United House
6 Regent Road
Aberdeen
AB11 5NS

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical costs convention in accordance with applicable
accounting standards.

Revenue recognition

In the opinion of the Directors, turnover, stated net of vat and discounts, and profits are derived from the provision of offshore and onshore supplies, bonded warehousing and archive storage in the UK.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Freehold buildings

2% Straight line

Plant & office equipment

20% Straight line

25% Straight line

Motor vehicles
Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. Taxation

2024

£

The taxation charge is based on the taxable profit for the year and
comprises:

£

2025

UK taxation

UK corporation tax

81,925
43,881

Tax on profit on ordinary activities

81,925
43,881

3. Dividends

2024
2025

£

£

Dividend on equity instruments:

Paid in the year

(113,000)
(40,000)

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For the year ended 30 September 2025
United Supplies Limited
Notes to the Financial Statements Continued

4. Property, plant and equipment

Total

Motor vehicles

Plant & office
equipment

Freehold
buildings

£

£

£

£

Cost or
valuation

At 01 October 2024

520,736
95,237
135,499
290,000
(22,679)
-
-

Disposals

(22,679)

At 30 September 2025

290,000
135,499
72,558
498,057

Provision for depreciation and impairment

At 01 October 2024

241,388
45,695
125,693
70,000
Charge for year
23,406
15,702
4,904
2,800
(22,679)
(22,679)
-
-

On disposal

At 30 September 2025

242,115
38,718
130,597
72,800

At 30 September 2025

Net book value

217,200
4,902
33,840
255,942

At 30 September 2024

220,000
9,806
49,542
279,348

5. Investments held as fixed assets

Shares in group and participating interests

Total

At 01 October 2024

2
2

Cost

£

£

At 30 September 2025

2
2

At 30 September 2025

Net book value

2
2

At 01 October 2024

2
2

This represents 100% of the ordinary and deferred shares of Grovelaw Limited which is registered in Scotland. The
company is dormant and has not traded during the year.

The share capital and reserves of Grovelaw Limited at 30 th September 2025 were £ 40,000. ( 2024 - £ 40,000).

The company has taken advantage of the exemption granted under S 405 (2) of the Companies Act 2006 to prepare
consolidated accounts, as inclusion of the above subsidiary company is not material for the purpose of giving a true
and fair view. The financial statements present information about the company as an individual undertaking and not
as a group.

6. Inventories

2024
2025

£

£

Stocks

89,998
61,867

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For the year ended 30 September 2025
United Supplies Limited
Notes to the Financial Statements Continued

7. Trade and other receivables

2024
2025

£

£

Trade debtors

237,263
294,441

8. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

367,419
392,410

Amounts owed to group undertaking and undertaking in which the
company has a participating interest

40,000
40,000

Taxation and social security

133,153
118,584

Other creditors

4,250
6,800
544,822
557,794

9. Average number of persons employed

During the year the average number of employees was 12. In the previous year, the average number of employees was (2024 : 12)

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