Universal Civil Engineering Solutions Limited

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

1. General Information

Universal Civil Engineering Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06356393 . The registered office is C/O Elco Accounting, 24 Church Street, Rickmansworth, Hertfordshire, WD3 1DD.

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

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 represents net invoiced sale of services to clients, excluding value added tax. Services comprise fees and charges in respect of information and technology consultancy activities to clients in the UK and Europe.

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:

Plant & Machinery	25% SL
Motor Vehicles	25% SL
Fixtures & Fittings	25% SL
Computer Equipment	25% SL

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realised the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

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Universal Civil Engineering Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.4. Financial Instruments - continued

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 September 2024	53,585
Additions	17,236
Disposals	(9,325 )

As at 31 August 2025	61,496

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Universal Civil Engineering Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	42,041
Provided during the period	8,578
Disposals	(9,325 )

As at 31 August 2025	41,294

Net Book Value
As at 31 August 2025	20,202

As at 1 September 2024	11,544

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,856	38,796
Other debtors	1,714	2,225

	48,570	41,021

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,114	1,567
Other creditors	13,232	3,055
Taxation and social security	27,097	36,906

	44,443	41,528

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,202		11,544

			20,202		11,544
CURRENT ASSETS
Debtors	5	48,570		41,021
Cash at bank and in hand		22,934		34,241

		71,504		75,262
Creditors: Amounts Falling Due Within One Year	6	(44,443 )		(41,528 )

NET CURRENT ASSETS (LIABILITIES)			27,061		33,734

TOTAL ASSETS LESS CURRENT LIABILITIES			47,263		45,278

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,367 )		(1,541 )

NET ASSETS			43,896		43,737

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			43,895		43,736

SHAREHOLDERS' FUNDS			43,896		43,737