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REGISTERED NUMBER: 07383400 (England and Wales)















UNAI LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024






UNAI LTD (REGISTERED NUMBER: 07383400)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


UNAI LTD

COMPANY INFORMATION
FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024







DIRECTOR: J D R Baldwin





REGISTERED OFFICE: 4 Parkside Court
Greenhough Road
Lichfield
Staffordshire
WS13 7FE





REGISTERED NUMBER: 07383400 (England and Wales)





ACCOUNTANTS: Inspired Accountants Limited
Chartered Certified Accountants
4 Parkside Court
Greenhough Road
Lichfield
Staffordshire
WS13 7FE

UNAI LTD (REGISTERED NUMBER: 07383400)

BALANCE SHEET
30 APRIL 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 27,803

CURRENT ASSETS
Debtors 5 223,648 458,398
Cash at bank 7,154 70,947
230,802 529,345
CREDITORS
Amounts falling due within one year 6 36,187 220,552
NET CURRENT ASSETS 194,615 308,793
TOTAL ASSETS LESS CURRENT LIABILITIES 194,615 336,596

PROVISIONS FOR LIABILITIES - 3,995
NET ASSETS 194,615 332,601

CAPITAL AND RESERVES
Called up share capital 1,650 1,650
Retained earnings 192,965 330,951
194,615 332,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 January 2025 and were signed by:





J D R Baldwin - Director


UNAI LTD (REGISTERED NUMBER: 07383400)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024


1. STATUTORY INFORMATION

Unai 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Taxation
Taxation for the period 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 period 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 period was 2 (2022 - 30 ) .

UNAI LTD (REGISTERED NUMBER: 07383400)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 84,863
Disposals (84,295 )
At 30 April 2024 568
DEPRECIATION
At 1 November 2022 57,060
Charge for period 165
Eliminated on disposal (56,657 )
At 30 April 2024 568
NET BOOK VALUE
At 30 April 2024 -
At 31 October 2022 27,803

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors - 237,900
Other debtors 223,648 220,498
223,648 458,398

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 1 26,156
Taxation and social security 33,686 123,163
Other creditors 2,500 71,233
36,187 220,552

UNAI LTD (REGISTERED NUMBER: 07383400)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 30 APRIL 2024


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 April 2024 and the year ended 31 October 2022:

2024 2022
£    £   
J D R Baldwin
Balance outstanding at start of period (2,516 ) -
Amounts advanced 239,014 -
Amounts repaid (22,000 ) (2,516 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 214,498 (2,516 )

The overdrawn loan account was repaid within 9 months.