G Sproat 0 0 0 30 September 2025 25.00 25.00 283212 0 4 4 1 October 2024 0 409737 354000 95756 28603 313981 325397 182581 111018 2250 2250 3771 2696 34656 12869 26289 14312 84823 21396 18355 43989 12437 13506 126216 119436 3485 2686 122731 116750 156270 56932 156270 56932 650000 74057 4686 38532 767275 650000 156270 6626 48094 860990 38557 4196 196481 239234 68474 1121 8793 78388 38026 1290 28578 67894 69005 4027 176696 249728 650000 194827 10822 244575 1100224 92078 1783 10909 104770 143843 3892 40256 187991 650000 143062 8713 215228 1017003 Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss.Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour costs and attributable overheads.Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.Subsequently, tangible fixed assets are measured using the cost model or the revaluation model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Under the revaluation model, tangible fixed assets are carried at a revalued amount, being their fair value on the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses, provided that the fair value can be measured reliably. Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Gains and losses on revaluation are recognised in other comprehensive income unless losses exceed previously recognised gains, in which case excess losses are recognised in profit or loss.Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associated undertaking and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.At the commencement of the lease term, the Company recognises its rights of use and obligations as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease, determined at the inception of the lease. If the implicit rate cannot be determined, the Company's incremental borrowing rate is used. Any incremental costs directly attributable to negotiating and arranging the lease are included in the cost of the asset. Lease payments are apportioned between capital repayment and finance charge, using the effective interest method, to produce a constant rate of charge on the balance of the capital repayments outstanding. Assets leased under finance leases are depreciated fully over the shorter of the lease term and their useful lives. At each balance sheet date, assets leased under finance leases are assessed for impairment.Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principle activity for the year was renting and leasing of office machinery and equipment.1 June 2026 The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 30 September 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.564238 468486 387547 291795 20 20 176591 176591 80 80 564238 468486 65433 55378 1039408 877864 178418 110589 360999 221607 175091 43864 59692 58307 30 September 2025 Financial Statements UC Print Limited 06601121 Financials UK FRS 102 2026.3.0+76851 06601121 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 06601121 core:RevaluationReserve 2025-09-30 06601121 core:OwnedOrFreeholdAssets core:LandBuildings 2025-09-30 06601121 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06601121 core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 06601121 core:RetainedEarningsAccumulatedLosses 2025-09-30 06601121 core:RetainedEarningsAccumulatedLosses 2024-09-30 06601121 core:AssetsHeldForUseUnderLeasesLessor core:MotorVehicles 2024-09-30 06601121 core:OfficeEquipment 2025-09-30 06601121 core:MotorVehicles 2025-09-30 06601121 bus:Director2 2024-10-01 2025-09-30 06601121 core:ShareCapital 2024-09-30 06601121 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 06601121 core:OwnedOrFreeholdAssets core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 06601121 core:ShareCapital 2025-09-30 06601121 core:CurrentFinancialInstruments 2025-09-30 06601121 core:OtherReservesSubtotal 2024-09-30 06601121 core:RevaluationReserve 2024-09-30 06601121 bus:FullAccounts 2024-10-01 2025-09-30 06601121 curr:PoundSterling 2024-10-01 2025-09-30 06601121 core:Non-currentFinancialInstruments 2024-09-30 06601121 core:OwnedOrFreeholdAssets core:OfficeEquipment 2024-10-01 2025-09-30 06601121 core:OfficeEquipment 2024-10-01 2025-09-30 06601121 core:MotorVehicles 2024-09-30 06601121 core:AssetsHeldForUseUnderLeasesLessor 2025-09-30 06601121 core:AssetsHeldForUseUnderLeasesLessor 2024-09-30 06601121 core:OtherPropertyPlantEquipment 2025-09-30 06601121 core:AssetsHeldForUseUnderLeasesLessor core:MotorVehicles 2025-09-30 06601121 core:OfficeEquipment 2024-09-30 06601121 2024-10-01 06601121 core:CurrentFinancialInstruments 2024-09-30 06601121 core:OwnedOrFreeholdAssets core:MotorVehicles 2024-10-01 2025-09-30 06601121 core:Non-currentFinancialInstruments 2025-09-30 06601121 core:OtherPropertyPlantEquipment 2024-09-30 06601121 bus:FRS102 2024-10-01 2025-09-30 06601121 core:OwnedOrFreeholdAssets core:LandBuildings 2024-09-30 06601121 core:MotorVehicles 2024-10-01 2025-09-30 06601121 core:OtherReservesSubtotal 2025-09-30 06601121 2024-09-30 06601121 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06601121 2025-09-30 06601121 2023-10-01 2024-09-30 06601121 2024-10-01 2025-09-30 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 06601121 # UC Print Limited #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For the year ended 30 September 2025
### UC Print Limited Registered number: 06601121​ Statement of financial position​ As at 30 September 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 860,990 | 767,275
Current assets |  |  |
Stocks |  | 59,692 | 58,307
Debtors: amounts falling due within one year | 5 | 126,216 | 119,436
Cash at bank and in hand |  | 175,091 | 43,864
|  | 360,999 | 221,607
Creditors: amounts falling due within one year | 6 | (182,581) | (111,018)
Net current assets |  | 178,418 | 110,589
Total assets less current liabilities |  | 1,039,408 | 877,864
Creditors: amounts falling due after more than one year | 7 | (409,737) | (354,000)
|  | 629,671 | 523,864
Provisions for liabilities |  |  |
Other provisions |  | (65,433) | (55,378)
Net assets |  | 564,238 | 468,486
Capital and reserves |  |  |
Called up share capital |  | 80 | 80
Revaluation reserve |  | 176,591 | 176,591
Other reserves |  | 20 | 20
Profit and loss account |  | 387,547 | 291,795
Total capital and reserves |  | 564,238 | 468,486
For the year​ ending 30 September 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.
### UC Print Limited Registered number: 06601121​ Statement of financial position​ As at 30 September 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf: ________
G Sproat |
Director |
Date: 1 June 2026 The notes on pages 4 to 9 form part of these financial statements.
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 1. General information UC Print Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is Printing House, 66 Lower Road, Harrow, HA2 0DH. The principle activity for the year was renting and leasing of office machinery and equipment. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Leases #### Finance leases At the commencement of the lease term, the Company recognises its rights of use and obligations as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease, determined at the inception of the lease. If the implicit rate cannot be determined, the Company's incremental borrowing rate is used. Any incremental costs directly attributable to negotiating and arranging the lease are included in the cost of the asset. Lease payments are apportioned between capital repayment and finance charge, using the effective interest method, to produce a constant rate of charge on the balance of the capital repayments outstanding. Assets leased under finance leases are depreciated fully over the shorter of the lease term and their useful lives. At each balance sheet date, assets leased under finance leases are assessed for impairment.
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 2. Accounting policies (continued) d. Taxation The tax expense for the year​ comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​​operates​ ​and generates​​ income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
| • | The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| • | Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. e. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model or the revaluation model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Under the revaluation model, tangible fixed assets are carried at a revalued amount, being their fair value on the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses, provided that the fair value can be measured reliably. Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Gains and losses on revaluation are recognised in other comprehensive income unless losses exceed previously recognised gains, in which case excess losses are recognised in profit or loss. All tangible fixed assets are considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases​:
Operating lease assets | 3/5 years straight line
Motor vehicles | 25% reducing balance
Equipment | 25% reducing balance
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 2. Accounting policies (continued) e. Tangible fixed assets (continued) If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. f. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. g. Stocks Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour costs and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If an item of stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. h. Provisions Provisions are made where an event has taken place that gives the Company​ a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss.
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 2. Accounting policies (continued) i. Financial instruments #### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
#### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Employees The average number of persons employed by the company during the year amounted to 4 (2024: 4).
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 4. Tangible fixed assets
| Freehold property £ | Motor vehicles £ | Office equipment £ | Other fixed assets £ | Total £
--- | --- | --- | --- | --- | ---
Cost or valuation |  |  |  |  |
At 1 October 2024 | 650,000 | 143,062 | 8,713 | 215,228 | 1,017,003
Additions | - | 143,843 | 3,892 | 40,256 | 187,991
Disposals | - | (92,078) | (1,783) | (10,909) | (104,770)
At 30 September 2025 | 650,000 | 194,827 | 10,822 | 244,575 | 1,100,224
Depreciation and impairment |  |  |  |  |
At 1 October 2024 | - | (69,005) | (4,027) | (176,696) | (249,728)
Charge for the year on owned assets | - | (38,026) | (1,290) | (28,578) | (67,894)
Disposals | - | 68,474 | 1,121 | 8,793 | 78,388
At 30 September 2025 | - | (38,557) | (4,196) | (196,481) | (239,234)
Net book value |  |  |  |  |
At 30 September 2025 | 650,000 | 156,270 | 6,626 | 48,094 | 860,990
At 30 September 2024 | 650,000 | 74,057 | 4,686 | 38,532 | 767,275
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:
| 2025 £ | 2024 £
--- | --- | ---
Motor vehicles | 156,270 | 56,932
5. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Debtors | 122,731 | 116,750
Other debtors | 3,485 | 2,686
| 126,216 | 119,436
### UC Print Limited Notes to the financial statements For the year ended 30 September 2025 6. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Bank loans | 12,437 | 13,506
Trade creditors | 18,355 | 43,989
Corporation tax | 84,823 | 21,396
Other taxation and social security | 26,289 | 14,312
Obligations under finance lease and hire purchase contracts | 34,656 | 12,869
Other creditors | 3,771 | 2,696
Accruals and deferred income | 2,250 | 2,250
| 182,581 | 111,018
The hire purchase agreements are secured on the assets to which they relate. Within bank loans and overdrafts is a loan secured by a fixed and floating charge over all the assets of the company in favour of National Westminster Bank PLC. 7. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Bank loans | 313,981 | 325,397
Obligations under finance lease and hire purchase contracts | 95,756 | 28,603
| 409,737 | 354,000
The hire purchase agreements are secured on the assets to which they relate. Within bank loans and overdrafts is a loan secured by a fixed and floating charge over all the assets of the company in favour of National Westminster Bank PLC.