REGISTERED NUMBER: 06768539 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

UK Business Supplies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr David Anthony Torrible

REGISTERED OFFICE:

Units 9 & 10 Brickfields

Huyton Business Park

Huyton

Merseyside

L36 6HY

REGISTERED NUMBER:

06768539 (England and Wales)

FIXED ASSETS

Tangible assets

4

3,833

7,780

CURRENT ASSETS

Debtors

5

255,923

329,860

Cash at bank and in hand

24,723

59,111

280,646

388,971

CREDITORS

Amounts falling due within one year

6

1,065,912

1,116,070

NET CURRENT LIABILITIES

(785,266

)

(727,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(781,433

)

(719,319

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(781,533

)

(719,419

)

(781,433

)

(719,319

)

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 director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 20 December 2025 and were signed by:

Mr David Anthony Torrible - Director

1.	STATUTORY INFORMATION

UK Business Supplies 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.

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

8,373

14,425

14,995

37,793

Disposals

-

-

(14,995

)

(14,995

)

At 31 March 2025

8,373

14,425

-

22,798

DEPRECIATION

At 1 April 2024

5,859

11,828

12,326

30,013

Charge for year

629

649

-

1,278

Eliminated on disposal

-

-

(12,326

)

(12,326

)

At 31 March 2025

6,488

12,477

-

18,965

NET BOOK VALUE

At 31 March 2025

1,885

1,948

-

3,833

At 31 March 2024

2,514

2,597

2,669

7,780

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

205,947

223,444

Amounts owed by participating interests

43,428

100,272

Other debtors

6,548

6,144

255,923

329,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

25

175

Trade creditors

702,429

683,778

Amounts owed to participating interests

5,810

4,410

Taxation and social security

8,865

60,824

Other creditors

348,783

366,883

1,065,912

1,116,070

7.	RELATED PARTY DISCLOSURES

UK Business Supplies Limited and North West Tea Services Limited are under common control. During the year unsecured loans were made between the companies, interest free and payable on demand.

Loans (from)/to related parties

2025

2024

£

£

At start of the period

100,272

(67,212

)

Movement

(56,844

)

167,484

At the end of the period

43,428

100,272

During the year there was also the sale of goods between between the related parties, all trade activities were on an arm's length basis.

Expenditure with related parties

2025

2024

£

£

Purchase of goods, packaging and services

2,803,831

2,925,079

Aged payable at period end

678,456

637,023

UK Business Supplies Limited and NWT Estates Limited are under common control. During the year unsecured loans were made between the companies, interest free and payable on demand.

Loans (from)/to related parties

2025

2024

£

£

At start of the period

(4,410

)

150,990

Movement

(1,400

)

(155,400

)

At the end of the period

(5,810

)

(4,410

)

During the year there was also the provision of a lease between the related parties

Expenditure with related parties

2025

2024

£

£

Leases

38,938

48,827