8 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 124,920 68,706 24,984 93,690 31,230 56,214 xbrli:pure xbrli:shares iso4217:GBP 13082159 2024-01-01 2024-12-31 13082159 2024-12-31 13082159 2023-12-31 13082159 2023-01-01 2023-12-31 13082159 2023-12-31 13082159 2022-12-31 13082159 core:NetGoodwill 2024-01-01 2024-12-31 13082159 core:PlantMachinery 2024-01-01 2024-12-31 13082159 core:FurnitureFittings 2024-01-01 2024-12-31 13082159 core:MotorVehicles 2024-01-01 2024-12-31 13082159 bus:Director1 2024-01-01 2024-12-31 13082159 core:NetGoodwill 2023-12-31 13082159 core:NetGoodwill 2024-12-31 13082159 core:PlantMachinery 2023-12-31 13082159 core:FurnitureFittings 2023-12-31 13082159 core:MotorVehicles 2023-12-31 13082159 core:PlantMachinery 2024-12-31 13082159 core:FurnitureFittings 2024-12-31 13082159 core:MotorVehicles 2024-12-31 13082159 core:WithinOneYear 2024-12-31 13082159 core:WithinOneYear 2023-12-31 13082159 core:AfterOneYear 2024-12-31 13082159 core:AfterOneYear 2023-12-31 13082159 core:ShareCapital 2024-12-31 13082159 core:ShareCapital 2023-12-31 13082159 core:RetainedEarningsAccumulatedLosses 2024-12-31 13082159 core:RetainedEarningsAccumulatedLosses 2023-12-31 13082159 core:NetGoodwill 2023-12-31 13082159 core:PlantMachinery 2023-12-31 13082159 core:FurnitureFittings 2023-12-31 13082159 core:MotorVehicles 2023-12-31 13082159 bus:Director1 2023-12-31 13082159 bus:Director1 2024-12-31 13082159 bus:Director1 2022-12-31 13082159 bus:Director1 2023-12-31 13082159 bus:Director1 2023-01-01 2023-12-31 13082159 bus:SmallEntities 2024-01-01 2024-12-31 13082159 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13082159 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13082159 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13082159 bus:FullAccounts 2024-01-01 2024-12-31 13082159 core:OfficeEquipment 2024-01-01 2024-12-31 13082159 core:OfficeEquipment 2023-12-31 13082159 core:OfficeEquipment 2024-12-31
COMPANY REGISTRATION NUMBER: 13082159

UC DISTRIBUTION LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

UC DISTRIBUTION LTD

STATEMENT OF FINANCIAL POSITION

31 December 2024

| 2024 | 2023
Note | £ | £

FIXED ASSETS

Intangible assets | 5 | 31,230 | 56,214
Tangible assets | 6 | 21,011 | 46,810
| -------- | ---------
| 52,241 | 103,024

CURRENT ASSETS

Stocks | 35,458 | 33,551
Debtors | 7 | 70,775 | 11,106
Cash at bank and in hand | 12,679 | 11,135
| --------- | --------
| 118,912 | 55,792

CREDITORS: amounts falling due within one year | 8 | 283,067 | 192,518
| --------- | ---------
NET CURRENT LIABILITIES | 164,155 | 136,726
| --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES | ( 111,914) | ( 33,702)

CREDITORS: amounts falling due after more than one year | 9 | 5,164 | 45,933
| --------- | --------
NET LIABILITIES | ( 117,078) | ( 79,635)
| --------- | --------

CAPITAL AND RESERVES

Called up share capital | 1 | 1
Profit and loss account | ( 117,079) | ( 79,636)
| --------- | --------
SHAREHOLDERS DEFICIT | ( 117,078) | ( 79,635)
| --------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

UC DISTRIBUTION LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 13 March 2026 , and are signed on behalf of the board by:

Mr D Johnson |
Director |

Company registration number: 13082159

UC DISTRIBUTION LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Goldsmith Way, St Albans, Hertfordshire, AL3 5LH.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 8 (2023: 10 ).
5. INTANGIBLE ASSETS

| Goodwill
| £
Cost |
At 1 January 2024 and 31 December 2024 | 124,920
| ---------
Amortisation |
At 1 January 2024 | 68,706
Charge for the year | 24,984
| ---------
At 31 December 2024 | 93,690
| ---------
Carrying amount |
At 31 December 2024 | 31,230
| ---------
At 31 December 2023 | 56,214
| ---------

6. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2024 | 33,491 | 20,849 | 64,202 | 4,495 | 123,037
Additions | – | – | 1,500 | – | 1,500
| -------- | -------- | -------- | ------- | ---------
At 31 December 2024 | 33,491 | 20,849 | 65,702 | 4,495 | 124,537
| -------- | -------- | -------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 January 2024 | 22,812 | 5,601 | 45,114 | 2,700 | 76,227
Charge for the year | 8,373 | 2,085 | 15,717 | 1,124 | 27,299
| -------- | -------- | -------- | ------- | ---------
At 31 December 2024 | 31,185 | 7,686 | 60,831 | 3,824 | 103,526
| -------- | -------- | -------- | ------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2024 | 2,306 | 13,163 | 4,871 | 671 | 21,011
| -------- | -------- | -------- | ------- | ---------
At 31 December 2023 | 10,679 | 15,248 | 19,088 | 1,795 | 46,810
| -------- | -------- | -------- | ------- | ---------

7. DEBTORS

| 2024 | 2023
| £ | £
Trade debtors | 5,855 | 5,004
Other debtors | 64,920 | 6,102
| -------- | --------
| 70,775 | 11,106
| -------- | --------

8. CREDITORS: amounts falling due within one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 18,143 | 17,260
Trade creditors | 214,995 | 106,601
Corporation tax | 9,201 | –
Social security and other taxes | 16,732 | 11,940
Other creditors | 23,996 | 56,717
| --------- | ---------
| 283,067 | 192,518
| --------- | ---------

9. CREDITORS: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 1,547 | 19,690
Other creditors | 3,617 | 26,243
| ------- | --------
| 5,164 | 45,933
| ------- | --------

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
During the year the director entered into the following advances and credits with the company:

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr D Johnson | ( 30,338) | 57,599 | 27,261
|  | -------- | -------- | --------

| 2023
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr D Johnson | ( 81,311) | 50,973 | ( 30,338)
|  | -------- | -------- | --------