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
Universe Automation Ltd
Company Information
for the year ended 31 July 2025
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
Universe Automation Ltd
Statement of financial position
as at 31 July 2025
Cash at bank and in hand
171,056
Creditors: amounts falling due within one year
(44,942)
Net current assets
173,410
Total assets less current liabilities
275,519
Creditors: amounts falling due after more than one year
(143,545)
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
Universe Automation Ltd
Notes to the Accounts
for the year ended 31 July 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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.
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.
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.
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
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
At 31 July 2025
16,090
85,889
130
-
102,109
Amounts falling due within one year
Amounts due from group undertakings etc.
7,717
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
Taxes and social security
34,523
Loans from directors
(91,238)
7
Creditors: amounts falling due after more than one year
2025
Obligations under finance leases and hire purchase contracts
112,617
8
Average number of employees
During the year the average number of employees was 0.