REGISTERED NUMBER: 08512254 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

UNIFORM ARCHITECTURAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Tenzon

A Youd

REGISTERED OFFICE:

38 Craven Street

London

WC2N 5NG

REGISTERED NUMBER:

08512254 (England and Wales)

AUDITORS:

Belluzzo Audit Limited

Chartered Accountants and

Statutory Auditors

38 Craven Street

London

WC2N 5NG

FIXED ASSETS

Tangible assets

4

44

3,539

CURRENT ASSETS

Stocks

200,299

-

Debtors

5

670,179

433,337

Cash at bank

19,633

56,315

890,111

489,652

CREDITORS

Amounts falling due within one year

6

(2,693,853

)

(2,142,259

)

NET CURRENT LIABILITIES

(1,803,742

)

(1,652,607

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,803,698

)

(1,649,068

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,803,798

)

(1,649,168

)

(1,803,698

)

(1,649,068

)

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 Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

A Youd - Director

1.	STATUTORY INFORMATION

Uniform Architectural Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company 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.

Turnover

Turnover from the sales and installation of windows is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

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

Office equipment & Plant and machinery - 33.3% straight line

Furniture and fittings - 25% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the parent company will continue to support the company for the period of next 12 months.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

14,989

DEPRECIATION

At 1 January 2024

11,450

Charge for year

3,495

At 31 December 2024

14,945

NET BOOK VALUE

At 31 December 2024

44

At 31 December 2023

3,539

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

215,779

75,278

Amounts owed by group undertakings

212,327

-

Other debtors

242,073

358,059

670,179

433,337

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

11,751

13,766

Amounts owed to group undertakings

2,637,695

2,101,069

Taxation and social security

33,656

9,942

Other creditors

10,751

17,482

2,693,853

2,142,259

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tony Castagnetti (Senior Statutory Auditor)

for and on behalf of Belluzzo Audit Limited

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Tenzon Holding S.r.l, a company registered in Italy at the following address:.

Via dell'Agricoltura 36 Minerbe 37046 Verona, Italy.

The ultimate controlling party is Carlo Tenzon.