Registered number
04831481
Universal Computers Ltd
Filleted Accounts
31 July 2025

Universal Computers Ltd
Registered number: | 04831481
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 4,000 |  |  | 6,250
Cash at bank and in hand |  |  | 621 |  |  | 490
|  |  | 4,621 |  |  | 6,740
Creditors: amounts falling due within one year | 3 |  | (400) |  |  | (400)
Net current assets |  |  |  | 4,221 |  |  | 6,340
Total assets less current liabilities |  |  |  | 4,221 |  |  | 6,340
Creditors: amounts falling due after more than one year | 4 |  |  | (28,430) |  |  | (32,490)
Net liabilities |  |  |  | (24,209) |  |  | (26,150)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (24,309) |  |  | (26,250)
Shareholder's funds |  |  |  | (24,209) |  |  | (26,150)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Maher Brotchi
Director
Approved by the board on 17 April 2026

Universal Computers Ltd
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 400 |  | 400
4 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 28,430 |  | 32,490
5 | Other information
| Universal Computers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 1 St Georges Close
| Sheffield
| S3 7HJ

Universal Computers Ltd 04831481 false 2024-08-01 2025-07-31 2025-07-31 VT Final Accounts February 2026 Maher Brotchi No description of principal activity 04831481 2023-08-01 2024-07-31 04831481 core:WithinOneYear 2024-07-31 04831481 core:AfterOneYear 2024-07-31 04831481 core:ShareCapital 2024-07-31 04831481 core:RetainedEarningsAccumulatedLosses 2024-07-31 04831481 2024-08-01 2025-07-31 04831481 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04831481 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04831481 bus:Director40 2024-08-01 2025-07-31 04831481 1 2024-08-01 2025-07-31 04831481 2 2024-08-01 2025-07-31 04831481 countries:England 2024-08-01 2025-07-31 04831481 bus:FRS102 2024-08-01 2025-07-31 04831481 bus:FilletedAccounts 2024-08-01 2025-07-31 04831481 2025-07-31 04831481 core:WithinOneYear 2025-07-31 04831481 core:AfterOneYear 2025-07-31 04831481 core:ShareCapital 2025-07-31 04831481 core:RetainedEarningsAccumulatedLosses 2025-07-31 04831481 2024-07-31 iso4217:GBP xbrli:pure