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Registered number: 06375066
United Commercial Trading(UK) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
United Commercial Trading(UK) Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
United Commercial Trading(UK) Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 06375066

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,781 |  | 5,412
Investments | 5 |  | - |  | 70,000
|  |  | 27,781 |  | 75,412
CURRENT ASSETS
Debtors |  | 46,969 |  | 272,384 |
Cash at bank and in hand |  | 61,162 |  | 2,235 |
|  | 108,131 |  | 274,619 |
Creditors: Amounts Falling Due Within One Year |  | (2,992 ) |  | (58,075 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 105,139 |  | 216,544
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 132,920 |  | 291,956
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (210 ) |  | (210 )
NET ASSETS |  |  | 132,710 |  | 291,746
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,002 |  | 1,002
Profit and Loss Account |  |  | 131,708 |  | 290,744
SHAREHOLDERS' FUNDS |  |  | 132,710 |  | 291,746

Page 1
Page 2
United Commercial Trading(UK) Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Hongjun Yuan Director
22 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
United Commercial Trading(UK) Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
United Commercial Trading(UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06375066 . The registered office is 28 Kingsland Grange, Woolston, Warrington, WA1 4RW.
The financial statements are presented in Sterling, which is the functional currency of the company.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25% reducing balance
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2024: 2)
2 2
Page 3
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United Commercial Trading(UK) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 188,973
Additions | 29,018
As at 30 September 2025 | 217,991
Depreciation
As at 1 October 2024 | 183,561
Provided during the period | 6,649
As at 30 September 2025 | 190,210
Net Book Value
As at 30 September 2025 | 27,781
As at 1 October 2024 | 5,412

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 70,000
As at 30 September 2025 | 70,000
Provision
As at 1 October 2024 | -
Impairment losses | 70,000
As at 30 September 2025 | 70,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | 70,000

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,002 |  | 1,002

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United Commercial Trading(UK) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 39,900 |  | 33,250
Later than one year and not later than five years | 159,600 |  | 133,000
| 199,500 |  | 166,250

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Hongjun Yuan | 10,000 | - | 10,000 | - | -

The above loan was unsecured, interest free and repayable on demand.
9. Post Balance Sheet Events
The company held an investment on its balance sheet.
At the year end of 30 Septmeber 2024, the investment was held at its fair value on that date of £70,000. In early 2025 a significant decline in market conditions occurred which has reduced the market value to nil. In this situation, as the circumstances causing the reduction happened after the 2024 year end, this was not an adjusting event. However, the carrying value at 30 September 2024 has been impaired in full in the financial statements for year ended 30 September 2025
10. Related Party Transactions
In the opinion of the director there is no single controlling party
During the year and in the normal course of business :
The company ("UCT") supplied goods/services to YS Reclamation Limited ("YSR") which went into administration on 21 March 2025
At the balance sheet date and having made full provision the amount owing by YSR to UCT amounted to £NIL ( 2024 : £233,759 )
Noting that YSR was a company in which the two shareholders of UCT owned 90% of the issued share capital
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