Unitech Services Limited - Filleted accounts

Registered number

SC281676

Unitech Services Limited

Filleted Accounts

31 May 2026

Unitech Services Limited
Registered number:		SC281676
Balance Sheet
as at 31 May 2026

	Notes		2026			2025
£				£
Fixed assets
Tangible assets	4		3,673			2,350

Current assets
Debtors	5	3,876			9,102
Cash at bank and in hand		9,818			10,165
		13,694			19,267

Creditors: amounts falling due within one year	6	(9,230)			(11,144)

Net current assets			4,464			8,123

Total assets less current liabilities			8,137			10,473

Creditors: amounts falling due after more than one year	7		(7,765)			(10,353)



Net assets			372			120

Capital and reserves
Called up share capital			1			1
Profit and loss account			371			119

Shareholders' funds			372			120

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Donald W Orr
Director
Approved by the board on 3 August 2026

Unitech Services Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance
	Motor vehicles	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 June 2025					10,000
	At 31 May 2026					10,000

	Amortisation
	At 1 June 2025					10,000
	At 31 May 2026					10,000

	Net book value
	At 31 May 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	8,650		16,716		25,366
	Additions	2,015		-		2,015
	At 31 May 2026	10,665		16,716		27,381

	Depreciation
	At 1 June 2025	8,298		14,718		23,016
	Charge for the year	293		399		692
	At 31 May 2026	8,591		15,117		23,708

	Net book value
	At 31 May 2026	2,074		1,599		3,673
	At 31 May 2025	352		1,998		2,350


5	Debtors			2026		2025
£					£

	Trade debtors			3,876		9,102


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			2,588		2,588
	Trade creditors			3,739		4,162
	Taxation and social security costs			1,818		4,394
	Other creditors			1,085		-
				9,230		11,144


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			7,765		10,353


8	Controlling party

	The director is of the opinion that the company is under his control.


9	Other information

	Unitech Services Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	6 Lanark Road
	Carluke
	ML8 4HD