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Registered number: 15107864
Utility Network Specialist Limited
Financial Statements
For The Year Ended 31 August 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15107864
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 4 7,500 7,500
Debtors 5 356,510 273,696
Cash at bank and in hand 4,149 5,288
368,159 286,484
Creditors: Amounts Falling Due Within One Year 6 (339,604 ) (386,078 )
NET CURRENT ASSETS (LIABILITIES) 28,555 (99,594 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,555 (99,594 )
Creditors: Amounts Falling Due After More Than One Year 7 (584,969 ) (156,644 )
NET LIABILITIES (556,414 ) (256,238 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (556,514 ) (256,338 )
SHAREHOLDERS' FUNDS (556,414) (256,238)
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
A Francis
Director
29 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Utility Network Specialist Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15107864 . The registered office is 1 Landor Road, London, SW9 9RX.
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.
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:
Plant & Machinery N/A
Fixtures & Fittings N/A
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Stocks
2025 2024
£ £
Stock 7,500 7,500
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 76,545 13,175
Other debtors 279,965 260,521
356,510 273,696
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 165,064 98,865
Other creditors 46,188 199,464
Taxation and social security 128,352 87,749
339,604 386,078
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,644 6,644
Other creditors 578,325 150,000
584,969 156,644
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Ais Utilities Limited - intercompany balance: Cr £383,227, (2024 Cr £150,000)
Energ Eyes Ltd - intercompany balance: Cr £135,098, (2024 £ Nil)
10. Ultimate Controlling Party
The company does not have an ultimate controlling party due to the 2 shareholders holding an equal shares in the company.
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