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Company Registration No. 07302451 (England and Wales)
Universe Automation Ltd Unaudited accounts for the year ended 31 July 2025
Universe Automation Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Universe Automation Ltd Company Information for the year ended 31 July 2025
Director
David James Bell
Company Number
07302451 (England and Wales)
Registered Office
Unit 5 Optrex Business Park Hook RG27 9AY England
Accountants
Executive Virtual Services Ltd t/a Essex Cloud Accounting 1 Wilson Close Tendring CO16 0FD
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Universe Automation Ltd Statement of financial position as at 31 July 2025
2025
Notes
£
Fixed assets
Tangible assets
4
102,109
Current assets
Inventories
14,000
Debtors
5
33,296
Cash at bank and in hand
171,056
218,352
Creditors: amounts falling due within one year
6
(44,942)
Net current assets
173,410
Total assets less current liabilities
275,519
Creditors: amounts falling due after more than one year
7
(143,545)
Net assets
131,974
Capital and reserves
Called up share capital
2
Profit and loss account
131,972
Shareholders' funds
131,974
For the year ending 31 July 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 July 2026 and were signed on its behalf by
David James Bell Director Company Registration No. 07302451
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Universe Automation Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Universe Automation Ltd is a private company, limited by shares, registered in England and Wales, registration number 07302451. The registered office is Unit 5 Optrex Business Park, Hook, RG27 9AY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Universe Automation Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
10,204
66,099
629
554
77,486
Additions
21,000
105,103
-
-
126,103
At 31 July 2025
31,204
171,202
629
554
203,589
Depreciation
At 1 August 2024
9,751
38,288
456
554
49,049
Charge for the year
5,363
47,025
43
-
52,431
At 31 July 2025
15,114
85,313
499
554
101,480
Net book value
At 31 July 2025
16,090
85,889
130
-
102,109
5
Debtors
2025
£
Amounts falling due within one year
Trade debtors
23,497
Amounts due from group undertakings etc.
7,717
Other debtors
2,082
33,296
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
£
VAT
18,410
Trade creditors
63,651
Taxes and social security
34,523
Other creditors
19,596
Loans from directors
(91,238)
44,942
7
Creditors: amounts falling due after more than one year
2025
£
Bank loans
30,928
Obligations under finance leases and hire purchase contracts
112,617
143,545
8
Average number of employees
During the year the average number of employees was 0.
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