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Registered number: 13019894
Unified Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13019894
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 128 128
128 128
CURRENT ASSETS
Debtors 5 52,299 73,335
Cash at bank and in hand 32 88
52,331 73,423
Creditors: Amounts Falling Due Within One Year 6 (15,564 ) (15,263 )
NET CURRENT ASSETS (LIABILITIES) 36,767 58,160
TOTAL ASSETS LESS CURRENT LIABILITIES 36,895 58,288
NET ASSETS 36,895 58,288
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 36,795 58,188
SHAREHOLDERS' FUNDS 36,895 58,288
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Zunaid Ibrahim Esa
Director
13 June 2025
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
Unified Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13019894 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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. 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.
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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.3. Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption by S399 of the Companies Act 2006 not to prepare group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Investments
Unlisted
£
Cost
As at 1 April 2023 128
As at 31 March 2024 128
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 128
As at 1 April 2023 128
The company owns 100% of the issued share capital of Marathon Clothing UK Limited, a company incorporated in Great Britain.
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 52,299 73,335
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 15,564 15,263
Page 4