1 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 4 351 xbrli:pure xbrli:shares iso4217:GBP 13989290 2024-07-01 2025-12-31 13989290 2025-12-31 13989290 2024-06-30 13989290 2023-07-01 2024-06-30 13989290 2024-06-30 13989290 2023-06-30 13989290 core:PlantMachinery 2024-07-01 2025-12-31 13989290 core:FurnitureFittings 2024-07-01 2025-12-31 13989290 core:MotorVehicles 2024-07-01 2025-12-31 13989290 bus:RegisteredOffice 2024-07-01 2025-12-31 13989290 bus:Director1 2024-07-01 2025-12-31 13989290 bus:Director2 2024-07-01 2025-12-31 13989290 core:PlantMachinery 2024-06-30 13989290 core:FurnitureFittings 2024-06-30 13989290 core:WithinOneYear 2025-12-31 13989290 core:WithinOneYear 2024-06-30 13989290 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 13989290 core:RetainedEarningsAccumulatedLosses 2024-06-30 13989290 core:RetainedEarningsAccumulatedLosses 2023-06-30 13989290 core:RetainedEarningsAccumulatedLosses 2025-12-31 13989290 core:RetainedEarningsAccumulatedLosses 2024-06-30 13989290 core:ShareCapital 2025-12-31 13989290 core:ShareCapital 2024-06-30 13989290 core:PlantMachinery 2024-06-30 13989290 core:FurnitureFittings 2024-06-30 13989290 bus:SmallEntities 2024-07-01 2025-12-31 13989290 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 13989290 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 13989290 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 13989290 bus:FullAccounts 2024-07-01 2025-12-31
COMPANY REGISTRATION NUMBER: 13989290

United Trades (Monmouth) Limited

Unaudited Financial Statements

31 December 2025

United Trades (Monmouth) Limited

Financial Statements

Period from 1 July 2024 to 31 December 2025

Contents | Page

Directors' report | 1

Statement of income and retained earnings | 2

Statement of financial position | 3

Notes to the financial statements | 5

United Trades (Monmouth) Limited

Directors' Report

Period from 1 July 2024 to 31 December 2025
The directors present their report and the unaudited financial statements of the company for the Period ended 31 December 2025 .
Directors
The directors who served the company during the Period were as follows:

BRM Major |
KM Major |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 8 April 2026 and signed on behalf of the board by:

BRM Major | KM Major
Director | Director

Registered office:
14 Jordan Close
Monmouth
United Kingdom
NP25 5EB

United Trades (Monmouth) Limited

Statement of Income and Retained Earnings

Period from 1 July 2024 to 31 December 2025

| Period from |
| 1 Jul 24 to | Year to
| 31 Dec 25 | 30 Jun 24
Note | £ | £
Turnover | – | 276,871

Cost of sales | – | 171,309
| ---- | ---------
Gross profit | – | 105,562

Administrative expenses | – | 105,225
| ---- | ---------
Operating profit | – | 337

Other interest receivable and similar income | 4 | 14
|  | ---- | ---------
Profit before taxation | 5 | 4 | 351

Tax on profit | 6 | – | –
| ---- | ----
Profit for the financial period and total comprehensive income | 4 | 351
| ---- | ----

Dividends paid and payable | – | ( 2,000)

Retained (losses)/earnings at the start of the period | ( 564) | 1,085
| ---- | -------
Retained losses at the end of the period | ( 560) | ( 564)
| ---- | -------

All the activities of the company are from continuing operations.

United Trades (Monmouth) Limited

Statement of Financial Position

31 December 2025

| 31 Dec 25 | 30 Jun 24
Note | £ | £

Fixed assets

Tangible assets | 7 | – | 3,192

Current assets

Debtors | 8 | 10,798 | 57,660
Cash at bank and in hand | 67 | 18,866
| -------- | --------
| 10,865 | 76,526

Creditors: amounts falling due within one year | 9 | 11,325 | 78,322
| -------- | --------
Net current liabilities | 460 | 1,796
| ---- | -------
Total assets less current liabilities | ( 460) | 1,396

Accruals and deferred income | – | 1,860
| ---- | -------
Net liabilities | ( 460) | ( 464)
| ---- | -------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 560) | ( 564)
| ---- | ----
Shareholders deficit | ( 460) | ( 464)
| ---- | ----

These financial statements have been prepared 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'.
For the Period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

United Trades (Monmouth) Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 8 April 2026 , and are signed on behalf of the board by:

BRM Major | KM Major
Director | Director

Company registration number: 13989290

United Trades (Monmouth) Limited

Notes to the Financial Statements

Period from 1 July 2024 to 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Jordan Close, Monmouth, United Kingdom, NP25 5EB.
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
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 | - | 15% straight line
| Fixtures and fittings | - | 15% straight line
| Motor vehicles | - | 15% straight line

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.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the Period amounted to 1 (2024: 2 ).
5. Profit before taxation
Profit before taxation is stated after charging:

| Period from |
| 1 Jul 24 to | Year to
| 31 Dec 25 | 30 Jun 24
| £ | £
Depreciation of tangible assets | – | 695
| ---- | ----

6. Tax on profit
Reconciliation of tax income
The tax assessed on the profit on ordinary activities for the Period is the same as (2024: lower than) the standard rate of corporation tax in the UK of 19 % (2024: 20.81 %).

| Period from |
| 1 Jul 24 to | Year to
| 31 Dec 25 | 30 Jun 24
| £ | £
Profit on ordinary activities before taxation | 4 | 351
| ---- | ----
Profit on ordinary activities by rate of tax | – | 73
Effect of expenses not deductible for tax purposes | – | 145
Effect of revenue exempt from tax | – | ( 382)
Unused tax losses | – | 161
Rounding on tax charge | – | 3
| ---- | ----
Tax on profit | – | –
| ---- | ----

7. Tangible assets

| Plant and machinery | Fixtures and fittings | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 | 1,791 | 3,827 | 5,618
Disposals | ( 1,791) | ( 3,827) | ( 5,618)
| ------- | ------- | -------
At 31 December 2025 | – | – | –
| ------- | ------- | -------
Depreciation |  |  |
At 1 July 2024 | 230 | 2,196 | 2,426
Charge for the period | 403 | 736 | 1,139
Disposals | ( 633) | ( 2,932) | ( 3,565)
| ------- | ------- | -------
At 31 December 2025 | – | – | –
| ------- | ------- | -------
Carrying amount |  |  |
At 31 December 2025 | – | – | –
| ------- | ------- | -------
At 30 June 2024 | 1,561 | 1,631 | 3,192
| ------- | ------- | -------

8. Debtors

| 31 Dec 25 | 30 Jun 24
| £ | £
Trade debtors | – | 4,627
Other debtors | 10,798 | 53,033
| -------- | --------
| 10,798 | 57,660
| -------- | --------

9. Creditors: amounts falling due within one year

| 31 Dec 25 | 30 Jun 24
| £ | £
Trade creditors | – | 2,821
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 11,325 | 75,501
| -------- | --------
| 11,325 | 78,322
| -------- | --------

10. Financial instruments
The carrying amount for each category of financial instrument is as follows:

| 31 Dec 25 | 30 Jun 24
| £ | £

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss | – | 73,493
| ---- | --------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss | – | 78,323
| ---- | --------

11. Directors' advances, credits and guarantees
At the year end the company owed the directors £nil (2023: £2,413).