UTECH Managment Services Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

(Registration number: 14984927)
Statement of Financial Position as at 31 July 2025

	Note	2025 £	2024 £
Current assets
Cash at bank and in hand		17,330	109,376
Creditors: Amounts falling due within one year	4	(32,433)	(118,492)
Net liabilities		(15,103)	(9,116)
Capital and reserves
Called up share capital		1	1
Profit and loss account		(15,104)	(9,117)
Shareholders' deficit		(15,103)	(9,116)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 23 April 2026

Mr S Cardwell
Director

UTECH Managment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Cresva
Penpol
Devoran
Cornwall
TR3 6NA

Principal activity

The principal activity of the company is the provision of management services.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

UTECH Managment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes 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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	3,882	1,746
Other creditors	28,551	116,746
	32,433	118,492

5

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

6	Related party transactions

Included in other creditors at the year end are amounts owned to the directors of £28,551 (2024: £116,746).

UTECH Managment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

7	Going concern

These financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

The validity of this assumption depends on the continued support of the company's directors and creditors.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would need to be made to reduce the balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and current liabilities.

The directors believe it is appropriate for the financial statements to be prepared on the going concern basis.