UNU Partners Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10967626

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,535		10,840

			3,535		10,840
CURRENT ASSETS
Debtors	5	9,117		473
Cash at bank and in hand		48,990		81,527

		58,107		82,000
Creditors: Amounts Falling Due Within One Year	6	(61,129 )		(79,280 )

NET CURRENT ASSETS (LIABILITIES)			(3,022 )		2,720

TOTAL ASSETS LESS CURRENT LIABILITIES			513		13,560

NET ASSETS			513		13,560

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			413		13,460

SHAREHOLDERS' FUNDS			513		13,560

For the year ending 31 December 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 Umesh Patel

Director

19/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

UNU Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10967626 . The registered office is Wright House, Crouchley Lane, Lymm, WA13 0AS.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	33%
Motor Vehicles	25%
Computer Equipment	33%

2.4. 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 immaterial therefore no provision is required.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	29,738	4,750	8,713	43,201

As at 31 December 2024	29,738	4,750	8,713	43,201

...CONTINUED

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UNU Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024	23,543	3,563	5,255	32,361
Provided during the period	3,779	1,187	2,339	7,305

As at 31 December 2024	27,322	4,750	7,594	39,666

Net Book Value
As at 31 December 2024	2,416	-	1,119	3,535

As at 1 January 2024	6,195	1,187	3,458	10,840

5. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	7,000	-
VAT	81	473
Net wages	2,036	-

	9,117	473

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Bank loans and overdrafts	-	147
Corporation tax	4,283	4,892
Other taxes and social security	1,796	-
Other creditors	347	16,170
Director's loan account	54,703	58,071

	61,129	79,280

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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