UKHelix Company Limited 10959948 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is the sale of specialist building materials. Digita Accounts Production Advanced 6.30.9574.0 true true 10959948 2024-10-01 2025-09-30 10959948 2025-09-30 10959948 bus:OrdinaryShareClass1 2025-09-30 10959948 bus:OrdinaryShareClass2 2025-09-30 10959948 core:RetainedEarningsAccumulatedLosses 2025-09-30 10959948 core:ShareCapital 2025-09-30 10959948 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-09-30 10959948 core:CurrentFinancialInstruments 2025-09-30 10959948 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10959948 core:Non-currentFinancialInstruments 2025-09-30 10959948 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 10959948 core:FurnitureFittingsToolsEquipment 2025-09-30 10959948 core:MotorVehicles 2025-09-30 10959948 bus:SmallEntities 2024-10-01 2025-09-30 10959948 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10959948 bus:FilletedAccounts 2024-10-01 2025-09-30 10959948 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10959948 bus:RegisteredOffice 2024-10-01 2025-09-30 10959948 bus:CompanySecretary1 2024-10-01 2025-09-30 10959948 bus:Director2 2024-10-01 2025-09-30 10959948 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10959948 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 10959948 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10959948 core:ComputerEquipment 2024-10-01 2025-09-30 10959948 core:FurnitureFittings 2024-10-01 2025-09-30 10959948 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 10959948 core:MotorVehicles 2024-10-01 2025-09-30 10959948 core:PlantMachinery 2024-10-01 2025-09-30 10959948 countries:England 2024-10-01 2025-09-30 10959948 2024-09-30 10959948 core:FurnitureFittingsToolsEquipment 2024-09-30 10959948 core:MotorVehicles 2024-09-30 10959948 2023-10-01 2024-09-30 10959948 2024-09-30 10959948 bus:OrdinaryShareClass1 2024-09-30 10959948 bus:OrdinaryShareClass2 2024-09-30 10959948 core:RetainedEarningsAccumulatedLosses 2024-09-30 10959948 core:ShareCapital 2024-09-30 10959948 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-09-30 10959948 core:CurrentFinancialInstruments 2024-09-30 10959948 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10959948 core:Non-currentFinancialInstruments 2024-09-30 10959948 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 10959948 core:FurnitureFittingsToolsEquipment 2024-09-30 10959948 core:MotorVehicles 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10959948

UKHelix Company Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

UKHelix Company Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

UKHelix Company Limited

Company Information

Director | Mr Robin Francis Gamble

Company secretary | Mrs Sirintorn Sahark

Registered office | 8 School Hill Findon Worthing West Sussex BN14 0TR

Accountants | Lucraft Hodgson & Dawes LLP 2/4 Ash Lane Rustington West Sussex BN16 3BZ

UKHelix Company Limited

(Registration number: 10959948)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 34,062 | 38,781
Current assets |  |  |
Stocks | 5 | 57,102 | 184,839
Debtors | 6 | 77,121 | 14,497
Cash at bank and in hand |  | 19,391 | 31,826
|  | 153,614 | 231,162
Creditors: Amounts falling due within one year | 7 | (184,225) | (262,608)
Net current liabilities |  | (30,611) | (31,446)
Total assets less current liabilities |  | 3,451 | 7,335
Creditors: Amounts falling due after more than one year | 7 | - | (3,725)
Provisions for liabilities |  | (2,088) | (2,088)
Net assets |  | 1,363 | 1,522
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Profit and loss account |  | 1,263 | 1,422
Shareholders' funds |  | 1,363 | 1,522

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

UKHelix Company Limited

(Registration number: 10959948)
Balance Sheet as at 30 September 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 May 2026

......................................... Mr Robin Francis Gamble Director

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 School Hill
Findon
Worthing
West Sussex
BN14 0TR

These financial statements were authorised for issue by the director on 26 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling, which is also the company's functional currency. The financial statements are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | Straight line - 25%
Computer equipment | Straight line - 25%
Motor vehiles | Reducing balance - 25%
Fixtured and fittings | Straight line - 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 49,184 | 9,500 | 58,684
Additions | 7,435 | - | 7,435
At 30 September 2025 | 56,619 | 9,500 | 66,119
Depreciation
At 1 October 2024 | 16,192 | 3,711 | 19,903
Charge for the year | 10,707 | 1,447 | 12,154
At 30 September 2025 | 26,899 | 5,158 | 32,057
Carrying amount
At 30 September 2025 | 29,720 | 4,342 | 34,062
At 30 September 2024 | 32,992 | 5,789 | 38,781

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 57,102 | 184,839
| 57,102 | 184,839

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Debtors

Current |
2025 £
2024 £
Trade debtors | 49,634 | 42
Prepayments | 3,260 | 1,511
Other debtors | 24,227 | 12,944
| 77,121 | 14,497

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 79,365 | 107,374
Trade creditors |  | 35,854 | 115,971
Taxation and social security |  | 20,831 | 17,945
Accruals and deferred income |  | 2,000 | -
Other creditors |  | 46,175 | 21,318
|  | 184,225 | 262,608

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 3,725
|  | - | 3,725

UKHelix Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
No.
£
No.
£
Ordinary of £1 each | 80 | 80 | 80 | 80
Ordinary A Shares of £1 each | 20 | 20 | 20 | 20
| 100 | 100 | 100 | 100

9 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | - | 3,725
| - | 3,725

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 3,601 | 3,855
Hire purchase contracts | - | 2,082
Other borrowings | 75,764 | 101,437
| 79,365 | 107,374