UK Mailing Limited - Filleted accounts

Registered number

04266302

UK Mailing Limited

Unaudited Filleted Accounts

31 December 2025

UK Mailing Limited
Registered number:		04266302
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		11,850			9,902

Current assets
Stocks		4,000			4,000
Debtors	5	172,739			178,317
Investments held as current assets	6	180,950			180,950
Cash at bank and in hand		92,507			2,962
		450,196			366,229

Creditors: amounts falling due within one year	7	(237,449)			(171,416)

Net current assets			212,747			194,813

Total assets less current liabilities			224,597			204,715

Creditors: amounts falling due after more than one year	8		-			(8,333)

Provisions for liabilities			(6,400)			(6,400)


Net assets			218,197			189,982

Capital and reserves
Called up share capital			2,000			2,000
Profit and loss account			216,197			187,982

Shareholders' funds			218,197			189,982

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.

P Uttley
Director
Approved by the board on 26 August 2026

UK Mailing Limited
Notes to the Accounts
for the year ended 31 December 2025


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	15% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		14		16


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 January 2025				33,818
	At 31 December 2025				33,818

	Amortisation
	At 1 January 2025				33,818
	At 31 December 2025				33,818

	Net book value
	At 31 December 2025				-

	The goodwill has been amortised over its estimated useful life of 5 years and is now fully written off, with a nil net book value at the year end.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				238,299
	Additions				4,000
	At 31 December 2025				242,299

	Depreciation
	At 1 January 2025				228,397
	Charge for the year				2,052
	At 31 December 2025				230,449

	Net book value
	At 31 December 2025				11,850
	At 31 December 2024				9,902


5	Debtors		2025		2024
£				£

	Trade debtors		163,650		101,637
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		76,341
	Other debtors		9,089		339
			172,739		178,317


6	Investments held as current assets		2025		2024
£				£
	Fair value
	100% shareholding in Responsible Mailing Ltd		180,950		180,950



7	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		265		20,265
	Trade creditors		88,553		40,705
	Taxation and social security costs		83,021		36,649
	Other creditors		65,610		73,797
			237,449		171,416


8	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		8,333


9	Other information

	UK Mailing Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Cottage
	16 Shellards Road
	Longwell Green
	Bristol
	BS30 9DU