Companies House 12195160 2025-12-31 2025-12-31 2025-01-01 false iso4217:GBP xbrli:pure 12195160 2024-01-01 2024-12-31 12195160 2025-12-31 12195160 2025-01-01 2025-12-31 12195160 2024-12-31 12195160 curr:PoundSterling 2025-01-01 2025-12-31 12195160 uk-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 12195160 uk-bus:FRS102 2025-01-01 2025-12-31 12195160 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12195160 uk-bus:FullAccounts 2025-01-01 2025-12-31 12195160 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 12195160 uk-bus:Director1 2025-01-01 2025-12-31 12195160 uk-bus:Director2 2025-01-01 2025-12-31 12195160 uk-bus:Director3 2025-01-01 2025-12-31 12195160 uk-bus:Director4 2025-01-01 2025-12-31 12195160 uk-bus:Director5 2025-01-01 2025-12-31 12195160 uk-bus:Director6 2025-01-01 2025-12-31 12195160 uk-bus:Director7 2025-01-01 2025-12-31 12195160 uk-bus:Director8 2025-01-01 2025-12-31 12195160 uk-bus:Director9 2025-01-01 2025-12-31 12195160 uk-bus:Director10 2025-01-01 2025-12-31 12195160 uk-bus:Director11 2025-01-01 2025-12-31 12195160 uk-bus:Director12 2025-01-01 2025-12-31 12195160 uk-bus:Director13 2025-01-01 2025-12-31 12195160 uk-bus:Director14 2025-01-01 2025-12-31 12195160 uk-bus:Director15 2025-01-01 2025-12-31 12195160 uk-bus:Director16 2025-01-01 2025-12-31 12195160 uk-bus:Director17 2025-01-01 2025-12-31 12195160 uk-bus:Director18 2025-01-01 2025-12-31 12195160 uk-bus:Director19 2025-01-01 2025-12-31 12195160 uk-bus:Director20 2025-01-01 2025-12-31 12195160 uk-bus:Director21 2025-01-01 2025-12-31 12195160 uk-bus:CompanySecretary1 2025-01-01 2025-12-31 12195160 core:AfterOneYear 2025-12-31 12195160 core:AfterOneYear 2024-12-31 12195160 core:WithinOneYear 2025-12-31 12195160 core:WithinOneYear 2024-12-31 12195160 core:WithinOneYear 2025-01-01 2025-12-31 12195160 core:AfterOneYear 2025-12-31 12195160 core:AfterOneYear 2024-12-31 12195160 core:AfterOneYear 2025-01-01 2025-12-31 12195160 core:ShareCapital 2025-12-31 12195160 core:ShareCapital 2024-12-31 12195160 core:SharePremium 2025-12-31 12195160 core:SharePremium 2024-12-31 12195160 core:OtherReservesSubtotal 2025-12-31 12195160 core:OtherReservesSubtotal 2024-12-31 12195160 core:RevaluationReserve 2025-12-31 12195160 core:RevaluationReserve 2024-12-31 12195160 core:RetainedEarningsAccumulatedLosses 2025-12-31 12195160 core:RetainedEarningsAccumulatedLosses 2024-12-31 12195160 1 2025-01-01 2025-12-31 12195160 2 2025-01-01 2025-12-31 12195160 3 2025-01-01 2025-12-31 12195160 core:LandBuildings 2025-01-01 2025-12-31 12195160 core:LandBuildings 2025-12-31 12195160 core:LandBuildings 2024-01-01 2024-12-31 12195160 core:LandBuildings 2024-12-31 12195160 core:PlantMachinery 2025-01-01 2025-12-31 12195160 core:PlantMachinery 2025-12-31 12195160 core:PlantMachinery 2024-01-01 2024-12-31 12195160 core:PlantMachinery 2024-12-31 12195160 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 12195160 core:FurnitureFittingsToolsEquipment 2025-12-31 12195160 core:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 12195160 core:FurnitureFittingsToolsEquipment 2024-12-31 12195160 core:OfficeEquipment 2025-01-01 2025-12-31 12195160 core:OfficeEquipment 2025-12-31 12195160 core:OfficeEquipment 2024-01-01 2024-12-31 12195160 core:OfficeEquipment 2024-12-31 12195160 core:Vehicles 2025-01-01 2025-12-31 12195160 core:Vehicles 2025-12-31 12195160 core:Vehicles 2024-01-01 2024-12-31 12195160 core:Vehicles 2024-12-31 12195160 core:NetGoodwill 2025-01-01 2025-12-31 12195160 core:NetGoodwill 2025-12-31 12195160 core:NetGoodwill 2024-01-01 2024-12-31 12195160 core:NetGoodwill 2024-12-31 12195160 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 12195160 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 12195160 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12195160 core:IntangibleAssetsOtherThanGoodwill 2024-12-31

# UGLE TRADING COMPANY LIMITED

## Company limited by guarantee

## Company Registration Number:
12195160 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# UGLE TRADING COMPANY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# UGLE TRADING COMPANY LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The principal activity for the company is a retail shop selling books, regalia and items associated with Freemasonry, and a cate and bar which is open to public as well as Freemasons.

Additional information

So far as each of the Directors at the date of this report are aware, there is no relevant audit information of which the company's auditor is unaware. The Directors have each taken all of the steps that they ought to have taken as Directors in order to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

ADRIAN ROSS THOMAS MARSH
JONATHAN CHARLES WHITAKER

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 March 2026

And signed on behalf of the board by:
Name: ADRIAN ROSS THOMAS MARSH
Status: Director

# UGLE TRADING COMPANY LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 2,161,000 | 1,901,000
Cost of sales: | ( 1,100,000 ) | ( 1,054,000 )
Gross profit(or loss): | 1,061,000 | 847,000
Distribution costs: | 0 | 0
Administrative expenses: | ( 511,000 ) | ( 787,000 )
Other operating income: | 0 | 1,667,000
Operating profit(or loss): | 550,000 | 1,727,000
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | 550,000 | 1,727,000
Tax: | 0 | 0
Profit(or loss) for the financial year: | 550,000 | 1,727,000

# UGLE TRADING COMPANY LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 209,000 | 248,000
Investments: |  | 0 | 0
Total fixed assets: |  | 209,000 | 248,000
Current assets
Stocks: | 4 | 335,000 | 211,000
Debtors: | 5 | 625,000 | 7,000
Cash at bank and in hand: |  | 233,000 | 300,000
Investments: |  | 0 | 0
Total current assets: |  | 1,193,000 | 518,000
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 6 | ( 204,000 ) | ( 118,000 )
Net current assets (liabilities): |  | 989,000 | 400,000
Total assets less current liabilities: |  | 1,198,000 | 648,000
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 1,198,000 | 648,000
Members' funds
Profit and loss account: |  | 1,198,000 | 648,000
Total members' funds: |  | 1,198,000 | 648,000

The notes form part of these financial statements

# UGLE TRADING COMPANY LIMITED

## Balance sheet statements

For the year ending 31 December 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.

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

This report was approved by the board of directors on 17 March 2026
and signed on behalf of the board by:

Name: ADRIAN ROSS THOMAS MARSH
Status: Director

The notes form part of these financial statements

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  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 sales value of goods supplied by the company, measured at the fair value of the consideration received and is recognised at the date when goods are handed or posted to the customers.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less depreciation and impairment charges. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of each asset on a straight line basis over their expected useful lives, as follows: Shop fixtures, fittings and equipment over 1 O years Computer equipment over 5 years

  Other accounting policies

  Stocks are stated at the lower of cost and net realisable value.

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 8 | 9

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2025 | 0 | 0 | 383,000 | 42,000 | 0 | 425,000
Additions | 0 | 0 | 8,000 | 1,000 | 0 | 9,000
Disposals | 0 | 0 | ( 6,000 ) | ( 17,000 ) |  | ( 23,000 )
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 31 December 2025 | 0 | 0 | 385,000 | 26,000 | 0 | 411,000
Depreciation |  |  |  |  |  |
At 1 January 2025 | 0 | 0 | 155,000 | 22,000 | 0 | 177,000
Charge for year | 0 | 0 | 38,000 | 7,000 | 0 | 45,000
On disposals | 0 | 0 | ( 3,000 ) | ( 17,000 ) | 0 | ( 20,000 )
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 31 December 2025 | 0 | 0 | 190,000 | 12,000 | 0 | 202,000
Net book value |  |  |  |  |  |
At 31 December 2025 | 0 | 0 | 195,000 | 14,000 | 0 | 209,000
At 31 December 2024 | 0 | 0 | 228,000 | 20,000 | 0 | 248,000

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 335,000 | 211,000
Payments on account | 0 | 0
Total | 335,000 | 211,000

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 11,000 | 7,000
Prepayments and accrued income | 4,000 | 0
Other debtors | 610,000 | 0
Total | 625,000 | 7,000
Debtors due after more than one year: | 0 | 0

# UGLE TRADING COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 69,000 | 41,000
Taxation and social security | 10,000 | 9,000
Accruals and deferred income | 42,000 | 14,000
Other creditors | 83,000 | 54,000
Total | 204,000 | 118,000