Ubique Ground Engineering Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Slann

REGISTERED OFFICE:

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

REGISTERED NUMBER:

04166658 (England and Wales)

ACCOUNTANTS:

Matthews Sutton & Co Ltd

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

FIXED ASSETS

Tangible assets

4

315,248

262,691

CURRENT ASSETS

Debtors

5

94,402

523,894

Cash at bank

66,124

172,840

160,526

696,734

CREDITORS

Amounts falling due within one year

6

296,291

853,710

NET CURRENT LIABILITIES

(135,765

)

(156,976

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

179,483

105,715

CREDITORS

Amounts falling due after more than one
year

7

(73,066

)

(19,773

)

PROVISIONS FOR LIABILITIES

(76,188

)

(56,168

)

NET ASSETS

30,229

29,774

CAPITAL AND RESERVES

Called up share capital

22,610

Retained earnings

7,619

7,164

SHAREHOLDERS' FUNDS

30,229

29,774

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 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 16 June 2026 and were signed by:

S Slann - Director

1.	STATUTORY INFORMATION

Ubique Ground Engineering 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 recognised on all contracts as contract activity progresses, by reference to the value of the work performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 20% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

776,298

5,251

68,283

21,755

871,587

Additions

141,015

15,520

-

4,947

161,482

Disposals

(71,083

)

-

(71,083

)

At 31 December 2025

846,230

20,771

68,283

26,702

961,986

DEPRECIATION

At 1 January 2025

549,142

4,666

37,212

17,876

608,896

Charge for year

89,501

146

17,071

2,207

108,925

Eliminated on disposal

(71,083

)

-

(71,083

)

At 31 December 2025

567,560

4,812

54,283

20,083

646,738

NET BOOK VALUE

At 31 December 2025

278,670

15,959

14,000

6,619

315,248

At 31 December 2024

227,156

585

31,071

3,879

262,691

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

285,234

Additions

138,420

Disposals

(71,083

)

At 31 December 2025

352,571

DEPRECIATION

At 1 January 2025

227,736

Charge for year

16,850

Eliminated on disposal

(71,083

)

At 31 December 2025

173,503

NET BOOK VALUE

At 31 December 2025

179,068

At 31 December 2024

57,498

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

61,224

467,492

Other debtors

33,178

56,402

94,402

523,894

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

62,197

24,016

Trade creditors

174,974

595,708

Taxation and social security

52,316

68,066

Other creditors

6,804

165,920

296,291

853,710

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

73,066

19,773

8.	ULTIMATE CONTROLLING PARTY

The controlling party is S Slann.