REGISTERED NUMBER: 05488853 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

UK Certification Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E A Clark

R H Clark

C E Cobain

T L Cobain

S P Eastwood

L Taylor

REGISTERED OFFICE:

5 Station Close

Westover Trading Estate

Langport

Somerset

TA10 9RB

REGISTERED NUMBER:

05488853 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

10,572

11,866

10,572

11,866

CURRENT ASSETS

Stocks

4,010

2,208

Debtors

6

68,521

79,710

Prepayments and accrued income

3,471

1,037

Cash at bank

223,675

248,454

299,677

331,409

CREDITORS

Amounts falling due within one year

7

208,923

223,584

NET CURRENT ASSETS

90,754

107,825

TOTAL ASSETS LESS CURRENT LIABILITIES

101,326

119,691

PROVISIONS FOR LIABILITIES

2,643

2,967

NET ASSETS

98,683

116,724

CAPITAL AND RESERVES

Called up share capital

27

27

Retained earnings

98,656

116,697

98,683

116,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

T L Cobain - Director

1.	STATUTORY INFORMATION

UK Certification Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The company recognizes revenue when, the amount of revenue can be reliably measured; when it is probable that future economic benefits will flow to the entity; and when specific criteria have been met for each of the company's activities.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Database are being amortised evenly over their estimated useful life of five years.

Website costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures, fittings and equipment

equipm

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Website

Database

costs

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

6,000

1,958

7,958

AMORTISATION

At 1 November 2024

and 31 October 2025

6,000

1,958

7,958

NET BOOK VALUE

At 31 October 2025

-

-

-

At 31 October 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 November 2024

26,568

Additions

1,350

At 31 October 2025

27,918

DEPRECIATION

At 1 November 2024

14,702

Charge for year

2,644

At 31 October 2025

17,346

NET BOOK VALUE

At 31 October 2025

10,572

At 31 October 2024

11,866

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,273

37,440

Amounts owed by related

parties

43,248

42,270

68,521

79,710

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,555

6,944

Tax

33,685

38,684

Social security and other taxes

2,851

3,933

VAT

17,814

20,913

Amounts owed to related

parties

105,000

80,000

Other creditors

78

375

Directors' current accounts

43,125

70,000

Accruals and deferred income

2,815

2,735

208,923

223,584