ACCOUNTS - Final Accounts preparation

Registered number: SC578454

U-NEEK SERVICES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

U-NEEK SERVICES LTD

COMPANY INFORMATION

Director	Mr I F Archibald


Registered number	SC578454


Registered office	14 City Quay
	Dundee
	DD1 3JA


Accountants	EQ Accountants Limited
	Chartered Accountants
	14 City Quay
	Dundee
	DD1 3JA

U-NEEK SERVICES LTD

REGISTERED NUMBER: SC578454

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
		£		£

Fixed assets
Tangible assets	4		4,713		6,285
			4,713		6,285
Current assets
Debtors: amounts falling due within one year	5	43,288		42,664
Cash at bank and in hand		27,402		30,879
		70,690		73,543
Creditors: amounts falling due within one year	6	(30,635)		(66,668)
Net current assets			40,055		6,875
Total assets less current liabilities			44,768		13,160
Creditors: amounts falling due after more than one year	7		(1,824)		(10,607)
Provisions for liabilities
Deferred tax		(1,178)		(1,571)
			(1,178)		(1,571)
Net assets			41,766		982

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		41,666	882
		41,766	982

Page 1

U-NEEK SERVICES LTD

REGISTERED NUMBER: SC578454

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 July 2026.

Mr I F Archibald

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

U-NEEK SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

U-Neek Services Ltd is a limited company incorporated in Scotland with the registration number SC578454. The registered office is 14 City Quay, Dundee, DD1 3JA.

The Company's functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

U-NEEK SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Plant and machinery	-	25%	reducing balance
				Motor vehicles	-	25%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Page 4

U-NEEK SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost or valuation
At 1 November 2024	4,148	14,765	18,913
At 31 October 2025	4,148	14,765	18,913
Depreciation
At 1 November 2024	2,535	10,093	12,628
Charge for the year on owned assets	404	1,168	1,572
At 31 October 2025	2,939	11,261	14,200
Net book value
At 31 October 2025	1,209	3,504	4,713
At 31 October 2024	1,613	4,672	6,285

Debtors

					2025	2024
					£	£


Trade debtors	20,150	31,181
Other debtors	23,138	11,483
	43,288	42,664

Page 5

U-NEEK SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	37,667
Accruals and deferred income	3,139	12,213
Other taxation and social security	18,312	7,204
Bank loans	9,184	9,584
	30,635	66,668

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	1,824	10,607
	1,824	10,607

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

9.	Related party transactions
	Included within other debtors is a loan due from the director, Mr I F Archibald, with the balance outstanding at the year end being £23,138 (2024 - £11,483). The company applies interest at 2.25% and no specific repayment terms have been agreed. The loan was repaid in full within 9 months of the year end date.

Page 6