Uni-Tel Business Communications Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07564910

		30 April 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,231		1,617

			3,231		1,617
CURRENT ASSETS
Stocks	5	-		800
Debtors	6	667		2,643
Cash at bank and in hand		22,994		79,243

		23,661		82,686
Creditors: Amounts Falling Due Within One Year	7	(3,157 )		(35,610 )

NET CURRENT ASSETS (LIABILITIES)			20,504		47,076

TOTAL ASSETS LESS CURRENT LIABILITIES			23,735		48,693

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,236 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(614 )		(307 )

NET ASSETS			23,121		46,150

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			23,021		46,050

SHAREHOLDERS' FUNDS			23,121		46,150

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Uni-Tel Business Communications Limited

Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr I Taylor

Director

13 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Uni-Tel Business Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07564910 . The registered office is 197-201 Manchester Road, West Timperley, Altrincham, Manchester, WA14 5NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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'.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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 is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing Balance
Computer equipment	33.3% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.6. Break Up Basis

The director wishes to prepare the financial statements on the break-up basis as they are to cease their major operations. The going concern basis is therefore not appropriate.

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Uni-Tel Business Communications Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 30 April 2026

2.7. Change of Year End

During the period, the company decided to change its financial year-end from 31 March to 30 April. This change was made to extend the accounting period to the cessation of trade. Comparative figures for the previous year cover the 12-month period from 01 April 2024 to 31 March 2025.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: 2)

4. Tangible Assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost
As at 1 April 2025	8,297	1,643	9,940
Additions	-	2,364	2,364
Disposals	-	(1,166 )	(1,166 )

As at 30 April 2026	8,297	2,841	11,138

Depreciation
As at 1 April 2025	7,068	1,255	8,323
Provided during the period	199	486	685
Disposals	-	(1,101 )	(1,101 )

As at 30 April 2026	7,267	640	7,907

Net Book Value
As at 30 April 2026	1,030	2,201	3,231

As at 1 April 2025	1,229	388	1,617

5. Stocks

	30 April 2026	31 March 2025
	£	£
Stock	-	800

6. Debtors

	30 April 2026	31 March 2025
	£	£
Due within one year
Trade debtors	-	2,479
Other debtors	667	164

	667	2,643

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Uni-Tel Business Communications Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 30 April 2026

7. Creditors: Amounts Falling Due Within One Year

	30 April 2026	31 March 2025
	£	£
Trade creditors	1,793	8,403
Bank loans and overdrafts	-	10,000
Other creditors	-	2,827
Taxation and social security	1,364	14,380

	3,157	35,610

8. Creditors: Amounts Falling Due After More Than One Year

	30 April 2026	31 March 2025
	£	£
Bank loans	-	2,236

9. Share Capital

	30 April 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholdings totalling £30,000 (2025: £17,400).

The aggregate remuneration paid to key management personnel for the year was £Nil (2025: £12,327).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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