REGISTERED NUMBER: 06330730 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

UDL Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Kavanagh

M Kent

SECRETARY:

M Kent

REGISTERED OFFICE:

21 Church Street

Staines-Upon-Thames

Middlesex

TW18 4EN

REGISTERED NUMBER:

06330730 (England and Wales)

ACCOUNTANTS:

M Goddard & Co

Chartered Accountants

69 Tupwood Lane

Caterham

Surrey

CR3 6DD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

330

395

330

395

CURRENT ASSETS

Debtors

127,927

121,764

Cash at bank and in hand

116,281

102,000

244,208

223,764

CREDITORS

Amounts falling due within one year

37,300

35,719

NET CURRENT ASSETS

206,908

188,045

TOTAL ASSETS LESS CURRENT LIABILITIES

207,238

188,440

PROVISIONS FOR LIABILITIES

82

99

NET ASSETS

207,156

188,341

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

207,146

188,331

SHAREHOLDERS' FUNDS

207,156

188,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 October 2026 and were signed on its behalf by:

J Kavanagh - Director

1.	STATUTORY INFORMATION

UDL Ltd 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

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.

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 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

and 30 April 2026

225,000

AMORTISATION

At 1 May 2025

and 30 April 2026

225,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

12,312

Additions

198

At 30 April 2026

12,510

DEPRECIATION

At 1 May 2025

11,917

Charge for year

263

At 30 April 2026

12,180

NET BOOK VALUE

At 30 April 2026

330

At 30 April 2025

395

6.	RELATED PARTY DISCLOSURES

During the year, total dividends of £44,000 (2025 - £50,000) were paid to the directors .

At the year end J Kavanagh a director of the company owed the company £68,341 (2025:£68,839), interest has been charged on this loan at a weighted average of 2.25% per annum. M Kent, a director of the company was owed £3,512 (2025:£1,848) by the company at the year end.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is J Kavanagh.