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REGISTERED NUMBER: 15491791 (England and Wales)















Unaudited Financial Statements

for the Period 15 February 2024 to 28 February 2025

for

Only Unicorns Ltd

Only Unicorns Ltd (Registered number: 15491791)






Contents of the Financial Statements
for the Period 15 February 2024 to 28 February 2025




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Only Unicorns Ltd (Registered number: 15491791)

Statement of Financial Position
28 February 2025

Notes £    £   
FIXED ASSETS
Investments 4 60
Investment property 5 155,000
155,060

CURRENT ASSETS
Debtors 6 165,466
Cash at bank 400
165,866
CREDITORS
Amounts falling due within one year 7 178,545
NET CURRENT LIABILITIES (12,679 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,381

CREDITORS
Amounts falling due after more than
one year

8

148,724
NET LIABILITIES (6,343 )

Only Unicorns Ltd (Registered number: 15491791)

Statement of Financial Position - continued
28 February 2025

Notes £    £   
CAPITAL AND RESERVES
Called up share capital 9 100
Retained earnings (6,443 )
SHAREHOLDERS' FUNDS (6,343 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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 22 April 2025 and were signed by:





Mr Vladimir Valerievich Borisov - Director


Only Unicorns Ltd (Registered number: 15491791)

Notes to the Financial Statements
for the Period 15 February 2024 to 28 February 2025

1. STATUTORY INFORMATION

Only Unicorns Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 15491791

Registered office: 01 Meadlake Place
Thorpe Lea Road
Egham
Surrey
TW20 8HE

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 the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
The investment property has been stated at cost. The Board do not consider the fair value of the property to be materially different from the value disclosed.

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 statement of financial position date.


Only Unicorns Ltd (Registered number: 15491791)

Notes to the Financial Statements - continued
for the Period 15 February 2024 to 28 February 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
The company has net liabilities of £6,343. The accounts have been prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
Additions 60
At 28 February 2025 60
NET BOOK VALUE
At 28 February 2025 60

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 164,635
Impairments (9,635 )
At 28 February 2025 155,000
NET BOOK VALUE
At 28 February 2025 155,000

Only Unicorns Ltd (Registered number: 15491791)

Notes to the Financial Statements - continued
for the Period 15 February 2024 to 28 February 2025

6. DEBTORS
£   
Amounts falling due within one year:
Other debtors 76,645

Amounts falling due after more than one year:
Other debtors 88,821

Aggregate amounts 165,466

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 1,049
Other creditors 177,496
178,545

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
£   
Other creditors 148,724

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 148,724

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

Only Unicorns Ltd (Registered number: 15491791)

Notes to the Financial Statements - continued
for the Period 15 February 2024 to 28 February 2025

10. RELATED PARTY DISCLOSURES

The company owes £308,946 (including €365,000) to Borisov Unicorn B.V., a company registered in Netherlands (Company registered number: 74701568), who is also a sole shareholder of the company as at accounting year end date.

The company was owed £158,551 (including €180,000) from Eighteen Clearence Street Ltd, a company registered in United Kingdom (Company registered number: 15203825), in which Mr Vladimir Valerievich Borisov is also a director and Only Unicorn Ltd is a 50% shareholder as at accounting year end date.