UK International United Research Co. Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

Registered number: 13019336

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		256		565

			256		565
CURRENT ASSETS
Debtors	5	304,677		435,466
Cash at bank and in hand		140,781		16,852

		445,458		452,318
Creditors: Amounts Falling Due Within One Year	6	(29,158 )		(39,761 )

NET CURRENT ASSETS (LIABILITIES)			416,300		412,557

TOTAL ASSETS LESS CURRENT LIABILITIES			416,556		413,122

NET ASSETS			416,556		413,122

CAPITAL AND RESERVES
Called up share capital	7		400,000		400,000
Profit and Loss Account			16,556		13,122

SHAREHOLDERS' FUNDS			416,556		413,122

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.

The financial statements (Company Registration No. 13019336) were approved by the board of directors on 17 September 2025 and were signed on its behalf by:

J Cheng

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

Page 2

UK International United Research Co. Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

UK International United Research Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13019336 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Sales are recognised at the point at which the company has fulfilled its contractual obligations to the parent company.

2.4. 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:

Plant & Machinery

3 years straight line

Residual value is calculated on prices prevailing at the reporting date, after estimated costs of disposal, for the asset as if it were at the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit or loss as incurred.

Page 2

Page 3

UK International United Research Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Financial Instruments

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the

instrument.

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

Basic financial assets

Basic financial assets, which include other debtors, bank balances and amounts owed by group undertakings, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, 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 payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s contractual obligations are discharged, cancelled, or they expire.

2.7. Taxation

The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable.

Current and deferred tax is charged or credited to profit or loss, except when it relates to items charged or credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to and is also charged or credited to other comprehensive income, or equity.

Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset if, and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously.

Current tax is based on taxable profit for the year. Current tax assets and liabilities are measured using tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing differences are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in different periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits.

Page 3

Page 4

UK International United Research Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.8. Pensions

For defined contribution schemes the amount charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments.

2.9. Equity instruments

Equity instruments issued by the company are recorded at the fair value of proceeds received, net of transaction costs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	938

As at 31 December 2024	938

Depreciation
As at 1 January 2024	373
Provided during the period	309

As at 31 December 2024	682

Net Book Value
As at 31 December 2024	256

As at 1 January 2024	565

5. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	4,677	9,466
Amounts owed by group undertakings	300,000	426,000

	304,677	435,466

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	9,964	1,626
Corporation tax	869	1,863
Other taxes and social security	-	5,864
Accruals and deferred income	18,325	30,408

	29,158	39,761

7. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
400,000 Ordinary Shares of £ 1.00 each	400,000	400,000

Page 4

Page 5

UK International United Research Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Related Party Transactions

The Company has taken advantage of the exemptions under section 33 1A of FRS 102 not to disclose transactions with wholly owned group companies.

9. FRC's Ethical Standard - Provision Available for Small Entities

We do not use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. Ultimate Parent Undertaking and Controlling Party

The smallest group in which the results of the company are consolidated is that headed by Jiangsu Jari Technology Group Corporation Co. Ltd, a private limited company incorporated in China. The consolidated accounts of Jiangsu Jari Technology Group Corporation Co. Ltd are available from its registered office 18th floor, No.102 building, Lake St.,Haizhou District, Lianyungang City, Jiangsu province, China.

11. Audit Information

The auditor's report on the accounts of UK International United Research Co. Limited for the year ended 31 December 2024 was unqualified.

The auditor's report was signed by Darren Harding FCA ACCA DChA (Senior Statutory Auditor) for and on behalf of Richard Place Dobson Services Limited , Statutory Auditor.

Page 5