| REGISTERED NUMBER: |
| Universal Instrument Services Limited |
| Report of the Directors and |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| REGISTERED NUMBER: |
| Universal Instrument Services Limited |
| Report of the Directors and |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2025 |
| Page |
| Company Information | 1 |
| Report of the Directors | 2 |
| Statement of Financial Position | 3 |
| Notes to the Financial Statements | 4 |
| Universal Instrument Services Limited |
| Company Information |
| for the Year Ended 30 September 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Sterling House |
| 97 Lichfield Street |
| Tamworth |
| Staffordshire |
| B79 7QF |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Report of the Directors |
| for the Year Ended 30 September 2025 |
| The directors present their report with the financial statements of the company for the year ended 30 September 2025. |
| PRINCIPAL ACTIVITY |
| The principal activity of the company in the year under review was that of selling, repairing and calibrating scientific and electrical equipment. |
| DIVIDENDS |
| No interim dividend was paid during the year. The directors recommend a final dividend of £ |
| The total distribution of dividends for the year ended 30 September 2025 will be £ |
| DIRECTOR |
| DIRECTORS' RESPONSIBILITIES STATEMENT |
| The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations. |
| Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: |
| - | select suitable accounting policies and then apply them consistently; |
| - | make judgements and accounting estimates that are reasonable and prudent; |
| - | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
| The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
| ON BEHALF OF THE BOARD: |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Statement of Financial Position |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Share premium |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2025 |
| 1. | STATUTORY INFORMATION |
| Universal Instrument Services Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared on a going concern basis which assumes that the company will continue to operate for the foreseeable future. Forecasts and cash flow projections indicate the company has sufficient reserves to continue to trade for a period of no less than 12 months from the date of signing these accounts. The directors believe that careful cashflow considerations and use of mitigating actions available, is sufficient upon which to adopt the going concern basis. |
| Turnover |
| Turnover represents net invoiced sale of goods, excluding VAT having regard to the fulfilment of contractual obligations. |
| Tangible fixed assets and depreciation |
| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Plant and machinery | 25% on written down value |
| Computer equipment | 20% - 50% per annum on cost |
| Fixtures, fittings and equipment | 10% - 20% per annum on cost |
| Motor vehicles | 25% per annum on cost |
| Stocks |
| Stock is valued at the lower of cost and net realisable value. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 9) |
| Hire purchase contracts (see note 10) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 9) |
| Hire purchase contracts (see note 10) |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 9. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank overdrafts |
| Bank loans |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| Included within bank loans are loans which have been taken under the coronavirus business interruption loan scheme (CBILS). The government guarantees 80% of the finance to the lender and pays interest and fees for the first 12 months after which an agreed rate of interest over base will be applied for the duration of the agreed repayment term. |
| 10. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 11. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Hire purchase contracts | 32,768 | 12,307 |
| As at the year end bank loans and overdrafts are secured by way of a fixed and floating charge over the assets of the company.The charge was satisfied shortly post year end, on 29 October 2025. |
| Hire purchase contracts are secured by the assets to which they relate. |
| Universal Instrument Services Limited (Registered number: 01554448) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 12. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 10,167 | 10,167 |
| 13. | CONTINGENT LIABILITIES |
| An unlimited guarantee between the subsidiary, Universal Instrument Services Ltd and its parent, Tristram Holdings Ltd (and vice versa) has been given to Santander UK Plc in respect of bank overdrafts and loans across both companies. |
| This guarantee was satisfied in full shortly after the year end and prior to the date of signing. |
| 14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| The overdrawn loan account was repaid in full on 31 October 2025. |
| 15. | RELATED PARTY DISCLOSURES |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| 16. | ULTIMATE CONTROLLING PARTY |
| The company is a wholly owned subsidiary of Tristram Holdings Limited, a company incorporated in England & Wales. |
| Following a share sale on 31 October 2025, the ultimate parent became Ruler Bidco Sàrl, a company incorporated in Luxembourg. |