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Registered number: 10370205
UK Products And Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
UK Products And Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
UK Products And Services Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10370205

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 53,623 |  | 73,907
|  |  | 53,623 |  | 73,907
CURRENT ASSETS
Stocks | 6 | 43,536 |  | 70,762 |
Debtors | 7 | 96,558 |  | 645,151 |
Cash at bank and in hand |  | 405,151 |  | 110,391 |
|  | 545,245 |  | 826,304 |
Creditors: Amounts falling due within one year | 8 | (36,193 ) |  | (64,996 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 509,052 |  | 761,308
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 562,675 |  | 835,215
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (3,203 )
NET ASSETS |  |  | 562,675 |  | 832,012
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 562,575 |  | 831,912
SHAREHOLDERS' FUNDS |  |  | 562,675 |  | 832,012

Page 1
Page 2
UK Products And Services Ltd
Balance Sheet (continued)
As At 31 March 2025
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 director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nigel Fraser Ker Director
04/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
UK Products And Services Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
UK Products And Services Ltd is a private company limited by shares, and is incorporated in England & Wales (registered number 10370205 .) Its registered office is located at 62 The Street, Ashtead, Surrey, KT21 1AT and its principal place of business is 26a Ottways Lane, Ashtead, Surrey, KT21 2NZ.
The principal activity of the company continued to be that of the development and manufacture of engineering equipment.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are presented in sterling, which is the functional currency of the company.
2.2. Turnover
Turnover from the sale of goods is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the company has fulfilled its contractual obligations and the significant risks and rewards of ownership of the goods has transferred to the customer. This is usually at the point that the customer has taken delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of a business, representing the difference between the fair value of consideration payable and and the fair value of the separable net assets acquired, is capitalised on the balance sheet and amortised over its estimated useful economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

Impairment of Tangible Fixed Assets
At each reporting date, fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment been recognised for the asset in prior years.
All impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Page 3
Page 4
UK Products And Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans with related parties and other third parties.
Financial Assets
Basic financial assets, including trade and other receivables, and cash and bank balances are recognised at transaction price, less any impairment.
Financial Liabilities
Basic financial liabilities, including trade and other payables, are recognised at transaction price, less any impairment, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.7. Foreign Currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. All foreign exchange differences are taken to the profit and loss account.
2.8. Taxation
The overall tax charge represents the sum of the tax currently payable and deferred tax.
Current and deferred tax are recognised in the profit and loss account for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively. On the grounds of immateriality, deferred tax assets and liabilities are not discounted.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because it excludes items of income and expenditure that are not taxable or deductible, or that are taxable or deductible in other accounting periods. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise. Timing differences arise from the inclusion of items of income and expenditure in the taxation computation in periods different from those in which they are included in the financial statements.
Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Research and development
Expenditure on research and development is written off in the year in which it is incurred.
2.11. Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 4
Page 5
UK Products And Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Amortisation
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | 121,560
As at 31 March 2025 | 121,560
Depreciation
As at 1 April 2024 | 47,653
Provided during the period | 20,284
As at 31 March 2025 | 67,937
Net Book Value
As at 31 March 2025 | 53,623
As at 1 April 2024 | 73,907

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 43,536 |  | 70,762

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,610 |  | 641,829
Other debtors | 21,948 |  | 3,322
| 96,558 |  | 645,151

Page 5
Page 6
UK Products And Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts falling due within one year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,610 |  | 3,296
Taxation and social security | 34,583 |  | 61,700
| 36,193 |  | 64,996

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