Universal Maintenance Contracts Limited Accounts






Universal Maintenance Contracts Limited

	Company No. 06773547
		Information for Filing with The Registrar
		31 March 2026

at	31 March 2026
Company No.		06773547	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	71,040	69,579


				71,040	69,579
Current assets
	Stocks		6	21,671	15,225
	Debtors		7	130,336	224,750

	Cash at bank and in hand			44,719	116,735
				196,726	356,710
Creditors: Amount falling due within one year			8	(133,204)	(227,947)
Net current assets				63,522	128,763
Total assets less current liabilities				134,562	198,342
Creditors: Amounts falling due after more than one year			9	-	(1,667)
Provisions for liabilities
	Deferred taxation		10	(16,237)	(15,775)

Net assets				118,325	180,900

Capital and reserves
	Called up share capital			51	51


	Capital redemption reserve		12	49	49
	Profit and loss account		12	118,225	180,800

Total equity				118,325	180,900



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 June 2026 and signed on its behalf by:
C. Diffey
Director
08 June 2026

for the year ended 31 March 2026

General information

Universal Maintenance Contracts Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06773547

Its registered office is:

Its trading address is:

Ebenezer House

54 Cobham Road

5a Poole Road

Ferndown Industrial Estate

Bournemouth

Wimborne

Dorset

BH2 5QJ

BH21 7QQ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied:
•the Company has transferred to the buyer the significant risks and rewards of the ownership of the goods;
•the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
•the amount of revenue can be measured reliably;
•it is probable that the economic benefits associated with the transaction will flow to the Company; and
•the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	15	18

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Credit for the period	(6,217)	8,726

		Total corporation tax	(6,217)	8,726

		Origination and reversal of timing differences	462	5,033

		Total deferred tax	462	5,033

		Tax on profit on ordinary activities	(5,755)	13,759

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2328	£	£
		Profit on ordinary activities before tax	(32,330)	66,061

		Standard rate of corporation tax in the United Kingdom	25%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(8,083)	12,552
		Expenses not deductible for tax purposes	2,328	1,207




		Tax on profit on ordinary activities	(5,755)	13,759

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 April 2025	18,857	121,068	139,925
		Additions	1,301	30,083	31,384


		Disposals	-	(21,800)	(21,800)
		At 31 March 2026	20,158	129,351	149,509
		Depreciation
		At 1 April 2025	14,664	55,682	70,346
		Charge for the year	1,296	19,877	21,173


		Disposals	-	(13,050)	(13,050)
		At 31 March 2026	15,960	62,509	78,469
		Net book values
		At 31 March 2026	4,198	66,842	71,040
		At 31 March 2025	4,193	65,386	69,579

6	Stocks
			2026	2025
			£	£
		Raw materials and consumables	21,671	15,225


			21,671	15,225

7	Debtors
			2026	2025
			£	£
		Trade debtors	94,219	195,205





		Other debtors	13,227	7,010
		Prepayments and accrued income	22,890	22,535
			130,336	224,750

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	5,913	14,047


		Trade creditors	96,034	144,326

		Taxes and social security	24,798	45,792
		Loans from directors	1,826	16,785
		Other creditors	1,334	3,714
		Accruals and deferred income	3,299	3,283
			133,204	227,947

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	1,667






			-	1,667

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	15,775	15,775
		Charge to the profit and loss account for the period	462	462

		At 31 March 2026	16,237	16,237


			2026	2025
			£	£



		Other timing differences	16,237	15,775
			16,237	15,775

Share Capital

51 ordinary shares of £1 each allotted, called up and fully paid.

12	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 April 2024	49	49



		At 31 March 2025 and 1 April 2025	49	49



		At 31 March 2026	49	49


		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.

13	Guarantees and commitments
			2026	2025
			£	£
		Total of guarantees and commitments	7,369	29,773













		Operating lease

14	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	36,000	22,000

			36,000	22,000

		Dividends by type:

		Equity dividends	36,000	22,000
			36,000	22,000