UNITED MILKING SYSTEMS LIMITED

UNITED MILKING SYSTEMS LIMITED
Balance Sheet
as at 31 December 2025

Notes			2025			2024
Fixed assets	£			£
Intangible assets	3		1,737			3,464
Tangible assets	4		1,096,043			1,107,943

			1,097,780			1,111,407
Current assets
Stocks		589,122			578,785
Debtors	5	224,471			1,047,154
Cash at bank and in hand		36,922			246,827

		850,515			1,872,766
Creditors: amounts falling due within one year	6	(1,092,656)			(2,088,819)

Net current liabilities			(242,141)			(216,053)

Total assets less current liabilities			855,639			895,354

Creditors: amounts falling due after more than one year	7		(534,690)			(582,791)

Provisions for liabilities			(45,514)			(43,403)

Net assets			275,435			269,160

Capital and reserves
Called up share capital			100			100
Profit and loss account			275,335			269,060

Shareholder's funds			275,435			269,160

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C.J. PLATT
Director
Approved by the board on 19 May 2026

UNITED MILKING SYSTEMS LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Freehold property			0%
	Plant , machinery, tools and equipment			15% reducing balance basis
	Motor vehicles			15% reducing balance basis
	Computer equipment			33⅓% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Work in progress is stated at direct cost plus appropriate proportions of attributable overheads, based on normal levels of activity.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.




	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised 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. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							34,550
	At 31 December 2025							34,550

	Amortisation
	At 1 January 2025							31,086
	Provided during the year							1,727
	At 31 December 2025							32,813

	Net book value
	At 31 December 2025							1,737
	At 31 December 2024							3,464

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Freehold property		Computer equipment, plant and machinery etc.		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	765,672		359,183		229,196		1,354,051
	Additions	-		17,472		22,490		39,962
	At 31 December 2025	765,672		376,655		251,686		1,394,013

	Depreciation
	At 1 January 2025	-		188,987		57,121		246,108
	Charge for the year	-		29,677		22,185		51,862
	At 31 December 2025	-		218,664		79,306		297,970

	Net book value
	At 31 December 2025	765,672		157,991		172,380		1,096,043
	At 31 December 2024	765,672		170,196		172,075		1,107,943





5	Debtors					2025		2024
£							£

	Trade debtors					223,857		1,046,540
	Prepayments					614		614
						224,471		1,047,154


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts (secured)					10,463		22,286
	Mortgage account (secured)					17,000		17,000
	Invoice discount account (secured)					-		77,507
	Obligations under finance lease and hire purchase contracts (secured)					51,849		58,639
	Trade creditors and accruals					487,569		901,051
	Deferred income					384,805		857,161
	Taxes and social security costs					70,472		83,097
	Director's loan account					70,498		72,078
						1,092,656		2,088,819


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Mortgage account (secured)					456,744		473,193
	Obligations under finance lease and hire purchase contracts (secured)					77,946		109,598
						534,690		582,791





8	Loans
	Amounts owing in respect of a mortgage totalling £473,744 (2024: £490,193) at the Balance Sheet date are secured by a floating charge on the undertaking of the company including its uncalled capital for the time being and further supported by personal guarantees of the director. Invoice discounting advances totalling Nil (2024: £77,507) are secured on trade debtors.


9	Contingent liabilities
	There is a contingent liabiliy for remedial work in respect of installation warranties, no such liabilities had been notified at the date of the director's report.


10	Controlling party
	Mr. C.J. Platt, the sole director of the company at the Balance Sheet date, owns 100% of the issued share capital of the company.


11	Other information
	UNITED MILKING SYSTEMS LIMITED is a private company limited by shares and incorporated in England (Company Number 05642406). Its registered office is Bank House Farm, Tilstock,Whitchurch, Shropshire, SY13 3NL.