REGISTERED NUMBER: 03805286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

UNITED TECHNOLOGIES UK LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T P Arnold

Mr S P Arnold

REGISTERED OFFICE:

Unit 9

Hobbs Cross Industrial Estate

Theydon Garnon

Epping

Essex

CM16 7NY

REGISTERED NUMBER:

03805286 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Intangible assets

4

44,618

55,774

Tangible assets

5

13,886

10,845

Investments

6

421,548

421,548

Investment property

7

398,800

330,000

878,852

818,167

CURRENT ASSETS

Stocks

-

34,092

Debtors

813,543

4,235,147

Cash at bank

9,934

109,727

823,477

4,378,966

CREDITORS

Amounts falling due within one year

1,471,731

4,788,567

NET CURRENT LIABILITIES

(648,254

)

(409,601

)

TOTAL ASSETS LESS CURRENT LIABILITIES

230,598

408,566

CREDITORS

Amounts falling due after more than one year

8

-

(182,524

)

PROVISIONS FOR LIABILITIES

(29,245

)

(11,284

)

NET ASSETS

201,353

214,758

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

77,317

25,717

Retained earnings

123,936

188,941

201,353

214,758

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

Mr T P Arnold - Director

1.	STATUTORY INFORMATION

United Technologies Uk Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 10 years.

Tangible fixed assets

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

Short leasehold

-

20% on cost

Fixtures and fittings

-

25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

300,601

AMORTISATION

At 1 April 2024

244,827

Amortisation for year

11,156

At 31 March 2025

255,983

NET BOOK VALUE

At 31 March 2025

44,618

At 31 March 2024

55,774

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

267,880

Additions

11,530

At 31 March 2025

279,410

DEPRECIATION

At 1 April 2024

257,035

Charge for year

8,489

At 31 March 2025

265,524

NET BOOK VALUE

At 31 March 2025

13,886

At 31 March 2024

10,845

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

421,548

NET BOOK VALUE

At 31 March 2025

421,548

At 31 March 2024

421,548

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

330,000

Revaluations

68,800

At 31 March 2025

398,800

NET BOOK VALUE

At 31 March 2025

398,800

At 31 March 2024

330,000

Investment property was valued on an open market basis on 31 March 2025 by the directors.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans

-

70,075

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

68,529

288,055

The mortgage is secured by way of a fixed and floating charge over the properties held by the company.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £100 (2024: £771,733) by UTL Documents Solution Ltd, 24,102 (2024: £83,109) by UTL Telecom Solutions Ltd and £1,229 (2024: owed £34,445) by/(to) PPC Finance Ltd, companies connected by common directors.

At the balance sheet date, the company owed £15,380 (2024: was owed £36,229) to/(by) UTL Cabling Solutions Ltd, £22,068 (2024: nil) to Purple Logistics Ltd, £8,000 (2024: nil) to UTL Holdings Ltd, £9,741 (2024: £14,500) to UTL Vending Ltd, £28,016 (2024: £23,989) to Digitec Security Ltd and £13,380 (2024: £5,455) to UTL North Ltd, companies connected by common directors.

At the balance sheet date, the company owed £122,333 (2024: £74,000) to the directors.

During the year, the company received £170,000 (2024: £264,973) from UTL Telecom Solutions Limited.