Universal Mechanical Services Ltd Accounts






Universal Mechanical Services Ltd

	Company No. 08691546
		Information for Filing with The Registrar
		30 September 2026

The Director presents his report and the accounts for the year ended 30 September 2026.

Principal activities
The principal activity of the company during the year under review was mechanical engineers including air conditioning, heating, plumbing and ventilation.




Director

The Director who served at any time during the year was as follows:

R. Mason









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Mason
Director
06 November 2026

at	30 September 2026
Company No.		08691546	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	2,005	1,945


				2,005	1,945
Current assets

	Debtors		6	117,554	150,111

	Cash at bank and in hand			78,423	85,768
				195,977	235,879
Creditors: Amount falling due within one year			7	(143,833)	(227,950)
Net current assets				52,144	7,929
Total assets less current liabilities				54,149	9,874




Net assets				54,149	9,874

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	54,049	9,774

Total equity				54,149	9,874



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 November 2026 and signed on its behalf by:
R. Mason
Director
06 November 2026

for the year ended 30 September 2026

General information

Universal Mechanical Services Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08691546

Its registered office is:

Melbury House

34 Southborough Road

Bickley, Bromley

Kent

BR1 2EB

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all of the following conditions are satisfied. The company has transferred to the buyer the significant risks and rewards of ownership of the goods. The company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold. The amount of revenue can be measured reliably. It is probable that the economic benefits associated with the transaction will flow to the Company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Leased assets

Where the company enters into a lease which entails substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	4

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	47,087	31,756

		Total corporation tax	47,087	31,756





		Tax on profit on ordinary activities	47,087	31,756

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-401	£	£
		Profit on ordinary activities before tax	189,950	131,573

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	47,488	32,893
		Expenses not deductible for tax purposes	(401)	(1,137)




		Tax on profit on ordinary activities	47,087	31,756

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 October 2025	8,851	8,851
		Additions	624	624



		At 30 September 2026	9,475	9,475
		Depreciation
		At 1 October 2025	6,906	6,906
		Charge for the year	564	564



		At 30 September 2026	7,470	7,470
		Net book values
		At 30 September 2026	2,005	2,005
		At 30 September 2025	1,945	1,945

6	Debtors
			2026	2025
			£	£
		Trade debtors	102,326	65,165



		VAT recoverable	7,796	6,415
		Loans to directors	3,000	-
		Other debtors	-	400
		Prepayments and accrued income	4,432	78,131
			117,554	150,111

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

		Bank loans and overdrafts	1,363	10,465


		Trade creditors	82,567	171,435

		Taxes and social security	56,759	45,812
		Loans from directors	3,143	238

		Accruals and deferred income	1	-
			143,833	227,950

Share Capital

Ordinary £1 shares called up and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	98,588	94,756

			98,588	94,756

		Dividends by type:

		Equity dividends	98,588	94,756
			98,588	94,756