REGISTERED NUMBER: 07015127 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

UNIVERSAL COMMERCIAL RELOCATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Murray

Mrs S K Cole

REGISTERED OFFICE:

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

BUSINESS ADDRESS:

Unit 1c Lyon Trading Estate

Lyon Way

Greenford

Middlesex

UB6 0BN

REGISTERED NUMBER:

07015127 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

305,835

362,732

CURRENT ASSETS

Stocks

51,805

54,548

Debtors

5

768,822

645,865

Cash at bank and in hand

437,302

524,252

1,257,929

1,224,665

CREDITORS

Amounts falling due within one year

6

(337,594

)

(271,830

)

NET CURRENT ASSETS

920,335

952,835

TOTAL ASSETS LESS CURRENT LIABILITIES

1,226,170

1,315,567

CREDITORS

Amounts falling due after more than one year

7

(237,615

)

(319,227

)

PROVISIONS FOR LIABILITIES

10

(67,388

)

(81,034

)

NET ASSETS

921,167

915,306

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

921,067

915,206

SHAREHOLDERS' FUNDS

921,167

915,306

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mrs S K Cole - Director

1.	STATUTORY INFORMATION

Universal Commercial Relocation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment - 20% on cost

Motor vehicles - 15% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 February 2025

60,923

432,940

493,863

Additions

6,930

-

6,930

At 31 January 2026

67,853

432,940

500,793

DEPRECIATION

At 1 February 2025

60,384

70,747

131,131

Charge for year

1,918

61,909

63,827

At 31 January 2026

62,302

132,656

194,958

NET BOOK VALUE

At 31 January 2026

5,551

300,284

305,835

At 31 January 2025

539

362,193

362,732

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

410,200

DEPRECIATION

At 1 February 2025

48,386

Charge for year

61,531

At 31 January 2026

109,917

NET BOOK VALUE

At 31 January 2026

300,283

At 31 January 2025

361,814

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

219,026

155,171

Amounts owed by group undertakings

487,105

420,320

Prepayments and accrued income

62,691

70,374

768,822

645,865

Trade debtors include £1,813 (2025 £252) due from group companies.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,907

10,313

Hire purchase contracts (see note 8)

73,709

57,675

Trade creditors

51,870

32,209

Tax

17,087

-

Social security and other taxes

32,352

23,757

VAT

77,864

76,720

Other creditors

9,246

7,702

Accrued expenses

67,559

63,454

337,594

271,830

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

7,904

Hire purchase contracts (see note 8)

237,615

311,323

237,615

319,227

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

73,709

57,675

Between one and five years

237,615

311,323

311,324

368,998

Non-cancellable

operating leases

2026

2025

£

£

Within one year

-

711

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

311,324

368,998

An unlimited multilateral guarantee exists between Universal Commercial Relocation Limited, Universal Commercial Relocation (Holdings) Limited and Information Storage Solutions Limited.

A debenture in favour of HSBC Bank plc gives a fixed charge over all present freehold and leasehold property, a first fixed charge over book and other debts,chattels, goodwill and uncalled capital both present and future and a first floating charge over all assets and undertakings both present and future.

Hire purchase balances are secured on the assets acquired.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

67,388

81,034

Deferred tax

£

Balance at 1 February 2025

81,034

Credit to Income Statement during year

(13,646

)

Balance at 31 January 2026

67,388

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	ULTIMATE CONTROLLING PARTY

During the year, the director, Mr W Murray controlled the company by virtue of his shareholding in the holding company, Universal Commercial Relocation (Holdings) Limited.