Registration number: 14993509

Unitas Maintenance Solutions Limited

Contents

Company Information	1
Statement of Directors' Responsibilities	2
Balance Sheet	3
Notes to the Financial Statements	4 to 8

Unitas Maintenance Solutions Limited

Company Information

Directors

J D Doble S B Watkins

Company secretary

N J Macleod

Registered office

Alton House Cromer Road Stoke-on-Trent Staffordshire ST1 6AY

Auditors

Howsons (Audit & Assurance) Limited Chartered Accountants and Statutory Auditors Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Unitas Maintenance Solutions Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Unitas Maintenance Solutions Limited

(Registration number: 14993509)
Balance Sheet as at 31 March 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	5	-	1,327
Current assets
Debtors	6	305,676	719,004
Cash at bank and in hand		722,555	49,394
		1,028,231	768,398
Creditors: Amounts falling due within one year	7	(1,028,230)	(641,836)
Net current assets		1	126,562
Net assets		1	127,889
Capital and reserves
Called up share capital		1	1
Retained earnings		-	127,888
Shareholders' funds		1	127,889

These financial statements have 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 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:
 

......................................... J D Doble Director

Unitas Maintenance Solutions Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

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:
Alton House
Cromer Road
Stoke-on-Trent
Staffordshire
ST1 6AY

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Audit report

The Independent Auditors' Report was unqualified. We draw attention to Note 12 to the financial statements which explains that the underlying trading contract ceases in the subsequent financial year and there are no other plans to continue trading, and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 9. Our opinion is not modified in respect of this matter. The name of the Senior Statutory Auditor who signed the audit report on 19 November 2025 was James Parr FCCA, who signed for and on behalf of Howsons (Audit & Assurance) Limited.

Unitas Maintenance Solutions Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Prior period errors

The 2024 financial results have been restated, as it was recognised during the 2025 financial year that income had been incorrectly accounted for in 2025 that should have been accounted for in 2024. This also led to an adjustment to the corporation tax liability.

	Relating to the current period disclosed in these financial statements £	Relating to the prior period disclosed in these financial statements £	Relating to periods before the prior period disclosed in these financial statements £
Turnover	-	136,964	-
Corporation tax	-	(26,023)	-
Profit after tax	-	110,941	-
	-	-	-
Retained earnings	-	110,941	-

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Straight Line

Page 5

Unitas Maintenance Solutions Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Exceptional item

The company has written down its balance with Unitas Stoke-on-Trent Limited to the recoverable amount. The amount written down is £125,335 (2024 - £NIL).

4	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 8).

Unitas Maintenance Solutions Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Other property, plant and equipment  £	Total £
Cost or valuation
Additions	1,422	1,422
Disposals	(1,422)	(1,422)
At 31 March 2025	-	-
Depreciation
At 1 April 2024	569	569
Eliminated on disposal	(569)	(569)
At 31 March 2025	-	-
Carrying amount
At 31 March 2025	-	-
At 31 March 2024	1,327	1,327

6

Debtors

	2025 £	(As restated) 2024 £
Trade debtors	7,213	-
Prepayments	4,255	3,695
Other debtors	294,208	715,309
	305,676	719,004

Unitas Maintenance Solutions Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7

Creditors

	Note	2025 £	(As restated) 2024 £
Due within one year
Trade creditors		546	819
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	878,813	573,672
Taxation and social security		54,871	25,789
Other creditors		94,000	41,556
		1,028,230	641,836

8	Related party transactions

Transactions with parent
(Unitas Stoke-on-Trent Limited)

During the year Unitas Stoke-on-Trent Limited incurred costs on behalf of the company, which it recharged at cost. The value of these recharges was £430,476 (2024 - £573,672). During the year the company has also written down its balance with Unitas Stoke-on-Trent Limited to the recoverable amount. The amount written down is £125,335 (2024 - £NIL). At the balance sheet date the balance due to Unitas Stoke-on-Trent Limited was £878,813 (2024 - £573,672).

Unitas Stoke-on-Trent Limited also provides a guarantee on behalf of Unitas Maintenance Solutions Limited to Honeycomb Group Limited, guaranteeing the performance of the contract between Unitas Maintenance Solutions Limited and Honeycomb Group Limited.

9	Going Concern

The directors have prepared these financial statements on a basis other than going concern, as the underlying trading contract ceases in the subsequent financial year and there are no other plans to continue trading.