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Registered number: 05800306
Underbank Ltd
Unaudited Financial Statements
For The Year Ended 29 April 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 05800306
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 625,283
- 625,283
CURRENT ASSETS
Debtors 5 353,195 3,500
Cash at bank and in hand 329,016 6,092
682,211 9,592
Creditors: Amounts Falling Due Within One Year 6 (323,446 ) (249,144 )
NET CURRENT ASSETS (LIABILITIES) 358,765 (239,552 )
TOTAL ASSETS LESS CURRENT LIABILITIES 358,765 385,731
NET ASSETS 358,765 385,731
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve - 450,000
Income Statement 358,665 (64,369 )
SHAREHOLDERS' FUNDS 358,765 385,731
Page 1
Page 2
For the year ending 29 April 2023 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Shing Tung Chau
Director
18 January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Underbank Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05800306 . The registered office is 1 Mountview Court , 310 Friern Barnet Lane , London , N20 0LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Computer Equipment 20% Straight Line Basis
2.3. 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 statement of comprehensive income 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.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 30 April 2022 623,219 3,020 626,239
Disposals (623,219 ) (3,020 ) (626,239 )
Depreciation
As at 30 April 2022 - 956 956
Disposals - (956 ) (956 )
As at 29 April 2023 - - -
Net Book Value
As at 29 April 2023 - - -
As at 30 April 2022 623,219 2,064 625,283
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 3,500
Amounts owed by group undertakings 353,195 -
353,195 3,500
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 90,949 -
Other creditors 6,047 6,273
Accruals and deferred income 1,854 2,523
Directors' loan accounts 224,596 173,014
Amounts owed to group undertakings - 67,334
323,446 249,144
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
8. Related Party Transactions
Pieman LtdThe shareholders/directors of the company own Pieman Ltd and are also the shareholders/directors of Pieman Ltd.During the year the company provided financial support of £410,000 to Pieman Ltd. (2022: the company received financial support of £60,000 from Pieman Ltd). The company also paid expenses of £9,729 for Pieman Ltd. At year end the company was owed by Pieman Ltd £353,195 (2022: the company owed Pieman Ltd £67,334).

Pieman Ltd

The shareholders/directors of the company own Pieman Ltd and are also the shareholders/directors of Pieman Ltd.

During the year the company provided financial support of £410,000 to Pieman Ltd. (2022: the company received financial support of £60,000 from Pieman Ltd). The company also paid expenses of £9,729 for Pieman Ltd. At year end the company was owed by Pieman Ltd £353,195 (2022: the company owed Pieman Ltd £67,334).

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