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Company Registration No. 12969862 (England and Wales)
Unity Building Supplies Limited Unaudited accounts for the period from 1 November 2024 to 31 December 2025
Unity Building Supplies Limited Unaudited accounts Contents
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Unity Building Supplies Limited Company Information for the period from 1 November 2024 to 31 December 2025
Director
MALGORZATA BEREK
Company Number
12969862 (England and Wales)
Registered Office
Unit 18 Cecil Pashley Way Shoreham Airport Shoreham-By-Sea BN43 5FF England
Accountants
SM Accounts Ltd Unit 47H Passfield Business Centre Lynchborough Road Passfield GU30 7SB
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Unity Building Supplies Limited Statement of financial position as at 31 December 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
60,551 
Tangible assets
9,433 
69,984 
Current assets
Inventories
186,078 
Debtors
42,959 
Cash at bank and in hand
(3,500)
225,537 
Creditors: amounts falling due within one year
(291,710)
Net current liabilities
(66,173)
Net assets
3,811 
Capital and reserves
Called up share capital
100 
Profit and loss account
3,711 
Shareholders' funds
3,811 
For the period ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 June 2026 and were signed on its behalf by
MALGORZATA BEREK Director Company Registration No. 12969862
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Unity Building Supplies Limited Notes to the Accounts for the period from 1 November 2024 to 31 December 2025
1
Statutory information
Unity Building Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 12969862. The registered office is Unit 18 Cecil Pashley Way, Shoreham Airport, Shoreham-By-Sea, BN43 5FF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Motor vehicles
25% SL
Computer equipment
33% SL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 20% SL. - Softwear used by the business, personalised for the business
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Unity Building Supplies Limited Notes to the Accounts for the period from 1 November 2024 to 31 December 2025
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
42,000 
Additions
42,000 
At 31 December 2025
84,000 
Amortisation
At 1 November 2024
9,366 
Charge for the period
14,083 
At 31 December 2025
23,449 
Net book value
At 31 December 2025
60,551 
Softwear used by the business, personalised for the business
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
34,231 
6,100 
6,400 
46,731 
At 31 December 2025
34,231 
6,100 
6,400 
46,731 
Depreciation
At 1 November 2024
15,061 
6,100 
5,270 
26,431 
Charge for the period
9,984 
- 
883 
10,867 
At 31 December 2025
25,045 
6,100 
6,153 
37,298 
Net book value
At 31 December 2025
9,186 
- 
247 
9,433 
6
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
28,362 
Accrued income and prepayments
14,597 
42,959 
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Unity Building Supplies Limited Notes to the Accounts for the period from 1 November 2024 to 31 December 2025
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
6,773 
Trade creditors
228,703 
Amounts owed to group undertakings and other participating interests
4,050 
Taxes and social security
2,736 
Loans from directors
49,448 
291,710 
8
Controlling party
Up to 31 December 2025, 50% of the ordinary shares of the company were held by Ecoporta Limited, which was therefore considered a controlling party. On 31 December 2025, those 50 ordinary shares were transferred, and accordingly Ecoporta Limited ceased to be a controlling party with effect from that date.
9
Average number of employees
During the period the average number of employees was 3.
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