United Commercial Trading(UK) Limited

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

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

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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.

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)

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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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