Uni-Tect Limited 05662534 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is 43999 - Other specialised construction activities not elsewhere classified Digita Accounts Production Advanced 6.30.9574.0 true true 05662534 2025-01-01 2025-12-31 05662534 2025-12-31 05662534 core:RetainedEarningsAccumulatedLosses 2025-12-31 05662534 core:ShareCapital 2025-12-31 05662534 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05662534 bus:SmallEntities 2025-01-01 2025-12-31 05662534 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05662534 bus:FilletedAccounts 2025-01-01 2025-12-31 05662534 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05662534 bus:RegisteredOffice 2025-01-01 2025-12-31 05662534 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 05662534 bus:Director2 2025-01-01 2025-12-31 05662534 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05662534 core:ParentEntities 2025-01-01 2025-12-31 05662534 countries:AllCountries 2025-01-01 2025-12-31 05662534 2024-12-31 05662534 2024-01-01 2024-12-31 05662534 2024-12-31 05662534 core:RetainedEarningsAccumulatedLosses 2024-12-31 05662534 core:ShareCapital 2024-12-31 05662534 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 05662534

Uni-Tect Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Uni-Tect Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Uni-Tect Limited

Company Information

Directors | Mr P W McDonnell Mr M C Merriman

Company secretary | Mr P W McDonnell

Registered office | Unit 1 Gabwell Business Centre Quadrant Way Hardwicke Gloucester GL2 2JH

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Uni-Tect Limited

(Registration number: 05662534)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 231,970 | 231,970
Current assets |  |  |
Cash at bank and in hand |  | 15,239 | 12,272
Creditors: Amounts falling due within one year | 5 | (149,644) | (161,617)
Net current liabilities |  | (134,405) | (149,345)
Net assets |  | 97,565 | 82,625
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 97,465 | 82,525
Shareholders' funds |  | 97,565 | 82,625

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 June 2026 and signed on its behalf by:

......................................... Mr P W McDonnell Company secretary and director

Uni-Tect Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 1 Gabwell Business Centre
Quadrant Way
Hardwicke
Gloucester
GL2 2JH
England

These financial statements were authorised for issue by the Board on 17 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The presentational currency of these financial statements is pound sterling and has been rounded to the nearest whole number.

Going concern

The financial statements have been prepared on a going concern basis. The directors have no concerns over the company's ability to operate for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Uni-Tect Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 January | 231,970
At 31 December | 231,970

Uni-Tect Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 5,073 | 4,894
Accruals and deferred income | 935 | 1,086
Other creditors | 143,636 | 155,637
| 149,644 | 161,617

6 | Related party transactions

Summary of transactions with parent

During the period the company rented property to a related party, for which shareholdings in both companies are owned by P McDonnell and M Merriman. At the year end there is also a balance due to the related party of £143,636 (2024 - £155,636).