Uniloads Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01397681

Uniloads Limited

Filleted Financial Statements

31 October 2025

Uniloads Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Uniloads Limited

Officers and Professional Advisers

The board of directors	Mr M A Roach
	Mr D P O' Neill

Company secretary	Mr W Cooper

Registered office	Uniloads Limited t/a Vmoves Fleet Solutions
	Leonard House
	308 Winwark Road
	Warrington
	Cheshire
	WA2 8JE

Auditor	Riverside Accountancy Lancaster Limited
	Chartered accountants & statutory auditor
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Bankers	LLoyds Bank PLC
	1st Floor
	5 St Pauls Square
	Old Hall Street
	Liverpool
	L3 9SJ

Uniloads Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	85,804	49,642

Current assets

Stocks		1,200	1,200
Debtors	7	784,569	1,113,410
Cash at bank and in hand		21,664	4,477
		---------	------------
		807,433	1,119,087

Creditors: amounts falling due within one year	8	683,838	954,927
		---------	------------
Net current assets		123,595	164,160
		---------	---------
Total assets less current liabilities		209,399	213,802

Creditors: amounts falling due after more than one year	9	26,504	52,666

Provisions	19,070	10,261
	---------	---------
Net assets	163,825	150,875
	---------	---------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		163,725	150,775
		---------	---------
Shareholders funds		163,825	150,875
		---------	---------

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 comprehensive income has not been delivered.

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

These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

Mr M A Roach

Director

Company registration number: 01397681

Uniloads 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 Uniloads Limited t/a Vmoves Fleet Solutions, Leonard House, 308 Winwark Road, Warrington, Cheshire, WA2 8JE.

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. The financial statements have been rounded to the nearest £1.

Accounting periods and dividends

The accounting period is made up of 13 four weekly periods, ending on the Sunday on or immediately prior to 31 October each year.

Exceptional dividends

During 2024 exceptional dividends were paid out to the B shareholder totalling £192,622 and dividends to the A share holder of £81,136. Going forward the exceptional dividends have not continued therefore we have seen a reduction in the 2025 year.

Mrs J Roach resigned as a director and B shareholder during 2024.

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that is is probable will be recovered.

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Motor vehicles	-	25% reducing balance
Equipment	-	25% straight line

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 25 ).

5. Bounce back loan

The company took out a Coronavirus Bounce Back Loan in 14 December 2020 for £150,000. This loan is a 100% government backed loan with no interest or capital repayments for 12 months and repayment terms of up to 6 years. In year 1 the interest is paid by the government and therefore in line with FRS 102 the interest has been charged to the profit and loss account with a corresponding credit to government grants. From year 2 onwards, the interest rate charged is a marginal rate about base of 2.98% which is deemed to be market value given that the company has gone to market and been offered this rate by the bank. Interest is being charged using the straight line

The original Bounce Back Loan taken out on the 7th May 2020 for £50,000 was repaid in full with the above funds, the company only have one loan on the balance sheet at the year end.

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 November 2024	67,403	24,728	92,131
Additions	53,109	19,050	72,159
Disposals	( 24,254)	–	( 24,254)
	--------	--------	---------
At 31 October 2025	96,258	43,778	140,036
	--------	--------	---------
Depreciation
At 1 November 2024	17,761	24,728	42,489
Charge for the year	20,604	9,525	30,129
Disposals	( 18,386)	–	( 18,386)
	--------	--------	---------
At 31 October 2025	19,979	34,253	54,232
	--------	--------	---------
Carrying amount
At 31 October 2025	76,279	9,525	85,804
	--------	--------	---------
At 31 October 2024	49,642	–	49,642
	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	572,947	482,397
Other debtors	211,622	631,013
	---------	------------
	784,569	1,113,410
	---------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	30,000	30,000
Trade creditors	15,649	327,424
Corporation tax	16,005	45,885
Social security and other taxes	106,112	170,534
Other creditors	516,072	381,084
	---------	---------
	683,838	954,927
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	10,000	40,000
Other creditors	16,504	12,666
	--------	--------
	26,504	52,666
	--------	--------

10. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	98	98	98	98
Ordinary E shares of £ 1 each	1	1	1	1
Ordinary F shares of £ 1 each	1	1	1	1
	----	----	----	----
	100	100	100	100
	----	----	----	----

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	98	98	98	98
Ordinary E shares of £ 1 each	1	1	1	1
Ordinary F shares of £ 1 each	1	1	1	1
	----	----	----	----
	100	100	100	100
	----	----	----	----

11. Charges on assets

The facility with Lloyds Bank Commercial Finance Limited is secured on "All Assets Debenture" creating a fixed and floating charge on the assets of the company. However this was a debit balance at 31st October 2025.

The amount of obligations under hire purchase and finance lease instalments are secured on the assets to which they relate.

12. Summary audit opinion

The auditor's report dated 9 July 2026 was unqualified .

The senior statutory auditor was Penelope Bowden ACA , for and on behalf of Riverside Accountancy Lancaster Limited .

13. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M A Roach	46,000	–	–	46,000
Mr D P O' Neill	–	–	–	–
	--------	----	----	--------
	46,000	–	–	46,000
	--------	----	----	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M A Roach	–	46,000	–	46,000
Mr D P O' Neill	8,602	–	( 8,602)	–
	-------	--------	-------	--------
	8,602	46,000	( 8,602)	46,000
	-------	--------	-------	--------

14. Related party transactions

During the year the company traded with a connected party, costs in the year amounted to £22,985. Included in debtors at the year end is an amount due from a connected party totalling £1,948 (2024 - £16,114), included in creditors is an amount totalling £nil (2024 - £701).

15. Controlling party

The ultimate controlling party is M A Roach by virtue of his holding of 98% of the issued share capital.