UNITED SILICONES LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04563413

UNITED SILICONES LIMITED

Filleted Unaudited Financial Statements

31 October 2025

UNITED SILICONES LIMITED

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		169,038	193,120

Current assets

Stocks		92,985	161,666
Debtors	6	516,908	662,936
Cash at bank and in hand		617,338	363,418
		------------	------------
		1,227,231	1,188,020

Creditors: amounts falling due within one year	7	506,915		594,129
		------------		------------
Net current assets			720,316	593,891
			---------	---------
Total assets less current liabilities			889,354	787,011

Creditors: amounts falling due after more than one year	8	49,921	145,383
		---------	---------
Net assets		839,433	641,628
		---------	---------

Capital and reserves

Called up share capital	20	20
Profit and loss account	839,413	641,608
	---------	---------
Shareholders funds	839,433	641,628
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

UNITED SILICONES LIMITED

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

T Normanton

Director

Company registration number: 04563413

UNITED SILICONES LIMITED

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 10, Kingsgrove Industrial Estate, Invincible Road, Farnborough, GU14 7SS, Hants.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Lease	-	Over 10 years
Plant & Machinery	-	15% reducing balance
Motor Vehicle	-	15% reducing balance
Office equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 15 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 November 2024	6,925	510,486	7,194	4,921	529,526
Additions	–	8,420	–	–	8,420
Disposals	–	–	( 7,194)	–	( 7,194)
	-------	---------	-------	-------	---------
At 31 October 2025	6,925	518,906	–	4,921	530,752
	-------	---------	-------	-------	---------
Depreciation
At 1 November 2024	6,925	320,416	4,522	4,543	336,406
Charge for the year	–	29,773	–	57	29,830
Disposals	–	–	( 4,522)	–	( 4,522)
	-------	---------	-------	-------	---------
At 31 October 2025	6,925	350,189	–	4,600	361,714
	-------	---------	-------	-------	---------
Carrying amount
At 31 October 2025	–	168,717	–	321	169,038
	-------	---------	-------	-------	---------
At 31 October 2024	–	190,070	2,672	378	193,120
	-------	---------	-------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	489,461	642,990
Prepayments and accrued income	16,497	16,996
Other debtors	10,950	2,950
	---------	---------
	516,908	662,936
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	244,990	380,554
Accruals and deferred income	7,994	8,118
Corporation tax	141,129	90,776
Social security and other taxes	110,892	112,185
Other creditors	1,910	2,496
	---------	---------
	506,915	594,129
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	49,921	145,383
	--------	---------