IRIS Accounts Production v25.2.0.378 OC420442 designated member 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC420442 2024-03-31 OC420442 2025-03-31 OC420442 2024-04-01 2025-03-31 OC420442 2023-03-31 OC420442 2023-04-01 2024-03-31 OC420442 2024-03-31 OC420442 ns15:EnglandWales 2024-04-01 2025-03-31 OC420442 ns14:PoundSterling 2024-04-01 2025-03-31 OC420442 ns10:PartnerLLP1 2024-04-01 2025-03-31 OC420442 ns10:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC420442 ns10:SmallEntities 2024-04-01 2025-03-31 OC420442 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC420442 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC420442 ns10:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC420442 ns10:FullAccounts 2024-04-01 2025-03-31 OC420442 ns10:RegisteredOffice 2024-04-01 2025-03-31 OC420442 ns5:CurrentFinancialInstruments 2025-03-31 OC420442 ns5:CurrentFinancialInstruments 2024-03-31 OC420442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 OC420442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: OC420442 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

UNITECH GROUP LLP

| UNITECH GROUP LLP (REGISTERED NUMBER: OC420442) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| UNITECH GROUP LLP |

GENERAL INFORMATION

For The Year Ended 31 March 2025

| DESIGNATED MEMBERS: | M A J Street

| M Imlah

| H Imlah

| A M Imlah

| REGISTERED OFFICE: | Unitech House

| Prospect Road

| Burntwood

| Staffordshire

| WS7 0AL

| REGISTERED NUMBER: | OC420442 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| UNITECH GROUP LLP (REGISTERED NUMBER: OC420442) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 15,469 |  | 16,676 |  |

Cash at bank | 20,667 |  | 10,652 |  |

36,136 |  | 27,328 |  |

CREDITORS

Amounts falling due within one year | 5 | 25,431 |  | 25,557 |  |

NET CURRENT ASSETS | 10,705 |  | 1,771 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 10,705 |  | 1,771 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 10,705 |  | 1,771 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 10,705 |  | 1,771 |  |

Amounts due from members | 4 | (5,421 | ) | (8,400 | ) |

5,284 |  | (6,629 | ) |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 September 2025 and were signed by:

A M Imlah - Designated member

| UNITECH GROUP LLP (REGISTERED NUMBER: OC420442) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Unitech Group LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| There were no material departures from that standard.

| Functional and presentational currency

| The Partnership's functional and presentational currency is GBP rounded to the nearest pound.

| Turnover

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

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| Basic financial liabilities, including trade and other payables, and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is a intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| UNITECH GROUP LLP (REGISTERED NUMBER: OC420442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Members' participating interests

| Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and and profits).

| Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

| All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within 'Members' remuneration charged as an expense' in arriving at the relevant year's result. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.

| Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as 'Loans and other debts due to members' to the extent they exceed debts due from a specific member.

| Going concern

| The accounts have been prepared on a going concern basis assuming the continued support of the members.

| 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.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,995 |  |

| Amounts due from members | 5,421 |  | 8,400 |  |

| Prepayments | 10,048 |  | 5,281 |  |

15,469 |  | 16,676 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 386 |  | - |  |

| Amounts owed to group undertakings | 5,542 |  | 3,598 |  |

| VAT | 15,318 |  | 17,984 |  |

| Accrued expenses | 4,185 |  | 3,975 |  |

25,431 |  | 25,557 |  |

| UNITECH GROUP LLP (REGISTERED NUMBER: OC420442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

7. | RELATED PARTY DISCLOSURES

| The LLP has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party are the members of the LLP.

9. | SHARE OF PROFIT

| The profit is allocated between the partners on the basis of a fixed profit share and a discretionary allocation.