REGISTERED NUMBER: 00761969 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Universal Marking Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Sawdy

Mr J A Sawdy

SECRETARY:

Mrs S J Sawdy

REGISTERED OFFICE:

Dukes Mill Station Approach

Medstead

Alton

Hampshire

GU34 5EN

REGISTERED NUMBER:

00761969 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

12,834

14,012

CURRENT ASSETS

Stocks

199,771

184,773

Debtors

5

99,698

83,700

Cash at bank

78

1,073

299,547

269,546

CREDITORS

Amounts falling due within one year

6

272,679

265,796

NET CURRENT ASSETS

26,868

3,750

TOTAL ASSETS LESS CURRENT LIABILITIES

39,702

17,762

CREDITORS

Amounts falling due after more than one year

7

(10,833

)

(36,833

)

PROVISIONS FOR LIABILITIES

9

(2,438

)

(2,662

)

NET ASSETS/(LIABILITIES)

26,431

(21,733

)

CAPITAL AND RESERVES

Called up share capital

10

1,500

1,500

Capital redemption reserve

3,190

3,190

Other reserves

260

260

Retained earnings

21,481

(26,683

)

SHAREHOLDERS' FUNDS

26,431

(21,733

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mr J A Sawdy - Director

Mrs S J Sawdy - Director

1.	STATUTORY INFORMATION

Universal Marking Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

219,950

206,005

425,955

Additions

3,074

-

3,074

At 31 December 2025

223,024

206,005

429,029

DEPRECIATION

At 1 January 2025

215,401

196,542

411,943

Charge for year

1,905

2,347

4,252

At 31 December 2025

217,306

198,889

416,195

NET BOOK VALUE

At 31 December 2025

5,718

7,116

12,834

At 31 December 2024

4,549

9,463

14,012

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

85,120

72,494

Other debtors

14,578

11,206

99,698

83,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

66,217

72,295

Trade creditors

86,698

79,954

Taxation and social security

15,416

25,854

Other creditors

104,348

87,693

272,679

265,796

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

10,833

36,833

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Secured creditors

47,494

14,722

There is a fixed and floating charge over company assets.

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

2,438

2,662

Deferred

tax

£

Balance at 1 January 2025

2,662

Accelerated capital allowances

(224

)

Balance at 31 December 2025

2,438

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,500

Ordinary

£1

1,500

1,500