UNIVERSAL BUILDING SPECIALISTS LTD

Company Registration Number:
08412093 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

UNIVERSAL BUILDING SPECIALISTS LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

UNIVERSAL BUILDING SPECIALISTS LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Current assets
Stocks: 703,162 638,776
Debtors:   1,069,768 1,359,151
Cash at bank and in hand: 153,929 146,328
Total current assets: 1,926,859 2,144,255
Creditors: amounts falling due within one year:   (1,826,963) (1,955,945)
Net current assets (liabilities): 99,896 188,310
Total assets less current liabilities: 99,896 188,310
Total net assets (liabilities): 99,896 188,310
Capital and reserves
Called up share capital: 99 99
Profit and loss account: 99,797 188,211
Shareholders funds: 99,896 188,310

The notes form part of these financial statements

UNIVERSAL BUILDING SPECIALISTS LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 December 2025
and signed on behalf of the board by:

Name: Mr J. Matthews
Status: Director

The notes form part of these financial statements

UNIVERSAL BUILDING SPECIALISTS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Valuation and information policy

Stocks Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture / completion.

UNIVERSAL BUILDING SPECIALISTS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 40 39