ACCOUNTS - Final Accounts preparation

Registered number: 15880015

Union Quay Holding Company Ltd

Financial statements

Information for filing with the registrar

30 April 2026


Union Quay Holding Company Ltd

Balance sheet

as at 30 April 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		620,017		616,917
			620,017		616,917
Current assets
Cash at bank and in hand		1		-
		1		-
Creditors: amounts falling due within one year	5	(95,658)		(46,056)
Net current liabilities			(95,657)		(46,056)
Total assets less current liabilities			524,360		570,861
Creditors: amounts falling due after more than one year	6		(586,062)		(594,807)

Net liabilities			(61,701)		(23,947)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(61,801)	(24,047)
Shareholders' funds	(61,701)	(23,947)


Union Quay Holding Company Ltd

Balance sheet (continued)

as at 30 April 2026

The directors consider 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 directors acknowledge their 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 comprehensive income 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 7 October 2026.

Jarlath Mcateer	Jamie John Dury
Director	Director

Registered number: 15880015

The notes on pages 3 to 5 form part of these financial statements.


Union Quay Holding Company Ltd

Notes to the financial statements

for the year ended 30 April 2026

1.	General information

Union Quay Holding Company Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Richard Irvin Building, Union Road, North Shields, United Kingdom, NE30 1HR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Going concern

The directors believe that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders.
They choose to prepare the accounts on a going concern basis.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

straight line

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.


Union Quay Holding Company Ltd

Notes to the financial statements

for the year ended 30 April 2026

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

		Freehold property
		£
	Cost
	At 1 May 2025	620,017
	At 30 April 2026	620,017

	At 1 May 2025	3,100
	Charge for the period	(3,100)
	At 30 April 2026	-
	Net book value
	At 30 April 2026	620,017

5.	Creditors: amounts falling due within one year
		2026	2025
		£	£

Bank loans	8,746	8,918
Amounts owed to group undertakings	82,032	34,982
Other creditors	680	56
Accruals and deferred income	4,200	2,100
	95,658	46,056


Union Quay Holding Company Ltd

Notes to the financial statements

for the year ended 30 April 2026

6.	Creditors: amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	586,062	594,807
	586,062	594,807

7.	Related party transactions
	During the year the company operated an intercompany account with Union Quay Limited to record amounts due to and from the trading company. At 30 April 2026, Union Quay Holding Company Ltd owed £82,032 (2025: £34,982) to Union Quay Ltd.