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Company Registration No. 08436413 (England and Wales)
UGSM Limited Unaudited accounts for the year ended 31 March 2025
UGSM Limited Unaudited accounts Contents
Page
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UGSM Limited Company Information for the year ended 31 March 2025
Directors
Mr Adam Daly
Company Number
08436413 (England and Wales)
Registered Office
8 ORCHARD AVENUE LANCING BN15 9EA
Accountants
Claire Leitch Accounting Services Limited 24 The Heights Findon Valley Worthing West Sussex BN14 0AJ
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UGSM Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
37,500 
50,500 
Tangible assets
- 
1,319 
37,500 
51,819 
Current assets
Debtors
61,692 
149,296 
Cash at bank and in hand
(6,831)
30,872 
54,861 
180,168 
Creditors: amounts falling due within one year
(17,200)
(62,602)
Net current assets
37,661 
117,566 
Total assets less current liabilities
75,161 
169,385 
Creditors: amounts falling due after more than one year
(57,876)
(50,660)
Net assets
17,285 
118,725 
Capital and reserves
Share premium
100 
100 
Profit and loss account
17,185 
118,625 
Shareholders' funds
17,285 
118,725 
For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by
Mr Adam Daly Director Company Registration No. 08436413
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UGSM Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
UGSM Limited is a private company, limited by shares, registered in England and Wales, registration number 08436413. The registered office is 8 ORCHARD AVENUE, LANCING, BN15 9EA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
70,000 
At 31 March 2025
70,000 
Amortisation
At 1 April 2024
19,500 
Charge for the year
13,000 
At 31 March 2025
32,500 
Net book value
At 31 March 2025
37,500 
At 31 March 2024
50,500 
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UGSM Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
645 
2,481 
3,126 
At 31 March 2025
645 
2,481 
3,126 
Depreciation
At 1 April 2024
645 
1,162 
1,807 
Charge for the year
- 
1,319 
1,319 
At 31 March 2025
645 
2,481 
3,126 
Net book value
At 31 March 2025
- 
- 
- 
At 31 March 2024
- 
1,319 
1,319 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
61,692 
149,296 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(3,394)
(2,931)
Trade creditors
9,288 
38,314 
Taxes and social security
15,485 
26,449 
Other creditors
(179)
(185)
Loans from directors
(4,000)
59 
Accruals
- 
896 
17,200 
62,602 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
27,938 
35,108 
Trade creditors
3,490 
15,552 
Taxes and social security
26,448 
- 
57,876 
50,660 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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