REGISTERED NUMBER: 12616291 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

United Metals Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

Current assets

Debtors

4

55,140

55,140

Cash at bank

6,336

6,450

61,476

61,590

Creditors

Amounts falling due within one year

5

(50,135

)

(44,709

)

Net current assets

11,341

16,881

Total assets less current liabilities

11,341

16,881

Capital and reserves

Called up share capital

100

100

Retained earnings

6

11,241

16,781

Shareholders' funds

11,341

16,881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 May 2026 and were signed by:

Sohail Akhtar - Director

1.	Statutory information

United Metals Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12616291

Registered office:

Marshall House, Suite 21-25

124 Middleton Road

Morden

SM4 6RW

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 2 ) .

4.

Debtors: amounts falling due within one year

31.5.25

31.5.24

£

£

Other debtors

55,140

55,140

5.

Creditors: amounts falling due within one year

31.5.25

31.5.24

£

£

Trade creditors

29,446

11,755

Corporation tax

17,989

17,989

VAT

2,700

14,965

50,135

44,709

6.

Reserves

Retained

earnings

£

At 1 June 2024

16,781

Deficit for the year

(5,540

)

At 31 May 2025

11,241