Company registration number: SC257849
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Utas Joolz Limited
Pages for filing with the Registrar
Company registration number: SC257849
Utas Joolz Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 3,567 4,209
3,567 4,209
Current assets
Stocks 109,371 97,586
Debtors 5 45 -
Cash at bank and in hand 1,001 4,854
110,417 102,440
Creditors: amounts falling due within one year
6 (45,134) (54,059)
Net current assets 65,283 48,381
Total assets less current liabilities 68,850 52,590
NET ASSETS 68,850 52,590
Capital and reserves
Called up share capital 1 1
Profit and loss account 68,849 52,589
TOTAL EQUITY 68,850 52,590
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC257849
Utas Joolz Limited
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms U Rosenbrock, Director
29 July 2026
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Utas Joolz Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Utas Joolz Limited is a private company registered in Scotland. Its registered number is SC257849. The company is limited by shares. Its registered office is Uta's Joolz Ltd, 31 Leven Street, Edinburgh, Midlothian, EH3 9LH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Utas Joolz Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 14,173
At 31 October 2025 14,173
Depreciation
At 1 November 2024 9,964
Charge for year 642
At 31 October 2025 10,606
Net book value
At 31 October 2025 3,567
At 31 October 2024 4,209
5 Debtors
2025 2024
£ £
Other debtors 45 -
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Utas Joolz Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 110 4,167
Trade creditors - 5,464
Amounts owed to directors 34,852 37,213
Other creditors - 3,242
Taxation 556 -
VAT payable 7,012 3,648
Social security and other tax 1,297 201
Accruals and deferred income 1,307 124
45,134 54,059
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024.
2025 2024
£ £
Balance outstanding at start of year (37,213) (37,213)
Amounts advanced 2,361 -
Balance outstanding at end of year (34,852) (37,213)
The director has provided an interest free loan to the company with no set repayment terms.
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