Uniform Communications Limited - Accounts to registrar (filleted) - small 18.2

Uniform Communications Limited - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 03652521(England and Wales)















Financial Statements for the Year Ended 31 May 2019

for

Uniform Communications Limited

Uniform Communications Limited (Registered number: 03652521)






Contents of the Financial Statements
for the Year Ended 31 May 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Uniform Communications Limited

Company Information
for the Year Ended 31 May 2019







DIRECTORS: N M Howe
N J Bentley
L D R Jones
T Sharp
S Ardern
M C Ford





SECRETARY: N M Howe





REGISTERED OFFICE: Third Floor, Link 19, 9-19 Bold Street
Liverpool
L1 4DN





REGISTERED NUMBER: 03652521(England and Wales)





ACCOUNTANTS: Cobham Murphy Limited
116 Duke Street
Liverpool
Merseyside
L1 5JW

Uniform Communications Limited (Registered number: 03652521)

Balance Sheet
31 May 2019

31.5.19 31.5.18
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,378,812 1,404,873
Investment property 6 115,000 115,000
1,493,812 1,519,873

CURRENT ASSETS
Debtors 7 1,183,412 1,042,558
Cash at bank and in hand 338,373 114,881
1,521,785 1,157,439
CREDITORS
Amounts falling due within one year 8 650,145 601,534
NET CURRENT ASSETS 871,640 555,905
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,365,452

2,075,778

CREDITORS
Amounts falling due after more than one
year

9

(547,091

)

(615,930

)

PROVISIONS FOR LIABILITIES (39,493 ) (55,001 )
NET ASSETS 1,778,868 1,404,847

CAPITAL AND RESERVES
Called up share capital 900 900
Revaluation reserve 12 97,010 97,010
Retained earnings 1,680,958 1,306,937
SHAREHOLDERS' FUNDS 1,778,868 1,404,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2019 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.

Uniform Communications Limited (Registered number: 03652521)

Balance Sheet - continued
31 May 2019


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 on 9 September 2019and were signed on its behalf
by:





N M Howe- Director


Uniform Communications Limited (Registered number: 03652521)

Notes to the Financial Statements
for the Year Ended 31 May 2019

1. STATUTORY INFORMATION

Uniform Communications 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.

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


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 as modified by the revaluation of certain assets.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts
recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable on provision of branding,
design & digital services, excluding discounts, rebates, value added tax and other sales taxes. Income is
recognised when the services are completed.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five 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.
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - at variable rates on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest,
and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are
measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective
evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit
and loss.


Uniform Communications Limited (Registered number: 03652521)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling
at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
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 66(2018 - 64) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2018
and 31 May 2019 5,106
AMORTISATION
At 1 June 2018
and 31 May 2019 5,106
NET BOOK VALUE
At 31 May 2019 -
At 31 May 2018 -

Uniform Communications Limited (Registered number: 03652521)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST OR VALUATION
At 1 June 2018 1,100,000 199,681 44,009
Additions 5,019 - 2,040
Reclassification/transfer 199,681 (199,681 ) -
At 31 May 2019 1,304,700 - 46,049
DEPRECIATION
At 1 June 2018 - 121,666 28,158
Charge for year 20,498 - 4,255
Reclassification/transfer 121,666 (121,666 ) -
At 31 May 2019 142,164 - 32,413
NET BOOK VALUE
At 31 May 2019 1,162,536 - 13,636
At 31 May 2018 1,100,000 78,015 15,851

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST OR VALUATION
At 1 June 2018 139,707 685,865 2,169,262
Additions 19,262 44,087 70,408
At 31 May 2019 158,969 729,952 2,239,670
DEPRECIATION
At 1 June 2018 89,417 525,148 764,389
Charge for year 10,429 61,287 96,469
Reclassification/transfer - - -
At 31 May 2019 99,846 586,435 860,858
NET BOOK VALUE
At 31 May 2019 59,123 143,517 1,378,812
At 31 May 2018 50,290 160,717 1,404,873

Cost or valuation at 31 May 2019 is represented by:

Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Valuation in 2018 136,875 - - - 136,875
Cost 1,167,825 46,049 158,969 729,952 2,102,795
1,304,700 46,049 158,969 729,952 2,239,670

Uniform Communications Limited (Registered number: 03652521)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2018
and 31 May 2019 115,000
NET BOOK VALUE
At 31 May 2019 115,000
At 31 May 2018 115,000

Fair value at 31 May 2019 is represented by:

£   
Valuation in 2015 18,551
Cost 96,449
115,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.19 31.5.18
£    £   
Trade debtors 862,410 668,159
Amounts recoverable on contract 266,852 258,948
Other debtors 54,150 115,451
1,183,412 1,042,558

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.19 31.5.18
£    £   
Bank loans and overdrafts 51,865 86,936
Trade creditors 105,826 196,876
Social security and other taxes 58,432 46,754
VAT 251,566 199,260
Other creditors 40,709 16,429
Directors' current accounts 36,514 35,729
Accruals and deferred income 105,233 19,550
650,145 601,534

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.19 31.5.18
£    £   
Bank loans 37,965 36,584
Bank loans - 2-5 years 100,346 46,023
Bank loans more 5 yr by instal 408,780 533,323
547,091 615,930

Uniform Communications Limited (Registered number: 03652521)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.5.19 31.5.18
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 408,780 533,323

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.5.19 31.5.18
£    £   
Within one year 10,450 13,978
Between one and five years 5,225 5,225
15,675 19,203

11. SECURED DEBTS

The following secured debts are included within creditors:

31.5.19 31.5.18
£    £   
Bank overdraft - 20,144
Bank loans 598,956 682,722
598,956 702,866

12. RESERVES
Revaluation
reserve
£   
At 1 June 2018
and 31 May 2019 97,010

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors operate a current account to which transactions of a private nature are posted. As at the year end
the following balances were included in other creditors,

20192018
£   £   
N M Howe(7,618)(5,221)
N J Bentley(4,552)(4,801)
L D R Jones(8,082)(7,608)
T Sharp(4,696)(5,132)
S Ardern(6,770)(8,058)
M C Ford(4,797)(4,910)