REGISTERED NUMBER: 11817426 (England and Wales)

U Recommend Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

D Lancrenon

Secretary:

D Lancrenon

Registered office:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

Registered number:

11817426 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Current assets

Debtors

4

12,096

8,103

Cash at bank

112

39

12,208

8,142

Creditors

Amounts falling due within one year

5

10,149

6,425

Net current assets

2,059

1,717

Total assets less current liabilities

2,059

1,717

Capital and reserves

Called up share capital

6

1,000

1,000

Retained earnings

7

1,059

717

Shareholders' funds

2,059

1,717

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 29 September 2025 and were signed by:

D Lancrenon - Director

1.	Statutory information

U Recommend Ltd 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.

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.

Turnover

Turnover represents amounts receivable for services provided in the year and is stated net of VAT

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.

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.

Going concern

The director has indicated that they will continue to provide financial support for the foreseeable future. Therefore the financial statements have been prepared on a going concern basis and they do not include any adjustments which may be necessary should the going concern basis of accounting no longer be appropriate.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

11,377

7,369

Other debtors

719

734

12,096

8,103

5.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

6,094

3,270

Other creditors

4,055

3,155

10,149

6,425

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1,000

Ordinary

£1

1,000

1,000

7.

Reserves

Retained

earnings

£

At 1 January 2024

717

Profit for the year

342

At 31 December 2024

1,059

8.	Related party disclosures

Included within other creditors is £405 owed to the director (2023 - £405 owed to the director).