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core:OtherReservesSubtotal 2024-02-29 05240527 core:RetainedEarningsAccumulatedLosses 2024-02-29 05240527 core:LandBuildings 2025-02-28 05240527 core:PlantMachinery 2025-02-28 05240527 core:Vehicles 2025-02-28 05240527 core:FurnitureFittings 2025-02-28 05240527 core:OfficeEquipment 2025-02-28 05240527 core:NetGoodwill 2025-02-28 05240527 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 05240527 core:ListedExchangeTraded 2025-02-28 05240527 core:UnlistedNon-exchangeTraded 2025-02-28 05240527 core:LandBuildings 2024-02-29 05240527 core:PlantMachinery 2024-02-29 05240527 core:Vehicles 2024-02-29 05240527 core:FurnitureFittings 2024-02-29 05240527 core:OfficeEquipment 2024-02-29 05240527 core:NetGoodwill 2024-02-29 05240527 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 05240527 core:ListedExchangeTraded 2024-02-29 05240527 core:UnlistedNon-exchangeTraded 2024-02-29 05240527 core:LandBuildings 2024-03-01 2025-02-28 05240527 core:PlantMachinery 2024-03-01 2025-02-28 05240527 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2025-02-28 05240527 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 05240527 dpl:GroupUndertakings 2024-03-01 2025-02-28 05240527 dpl:ParticipatingInterests 2024-03-01 2025-02-28 05240527 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 05240527 core:ListedExchangeTraded 2024-03-01 2025-02-28 05240527 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 05240527 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 05240527 dpl:CostSales 2023-03-01 2024-02-29 05240527 dpl:DistributionCosts 2023-03-01 2024-02-29 05240527 core:LandBuildings 2023-03-01 2024-02-29 05240527 core:PlantMachinery 2023-03-01 2024-02-29 05240527 core:Vehicles 2023-03-01 2024-02-29 05240527 core:FurnitureFittings 2023-03-01 2024-02-29 05240527 core:OfficeEquipment 2023-03-01 2024-02-29 05240527 dpl:AdministrativeExpenses 2023-03-01 2024-02-29 05240527 core:NetGoodwill 2023-03-01 2024-02-29 05240527 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-29 05240527 dpl:GroupUndertakings 2023-03-01 2024-02-29 05240527 dpl:ParticipatingInterests 2023-03-01 2024-02-29 05240527 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 05240527 core:ListedExchangeTraded 2023-03-01 2024-02-29 05240527 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 05240527 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 05240527 core:NetGoodwill 2025-02-28 05240527 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 05240527 core:LandBuildings 2025-02-28 05240527 core:PlantMachinery 2025-02-28 05240527 core:Vehicles 2025-02-28 05240527 core:FurnitureFittings 2025-02-28 05240527 core:OfficeEquipment 2025-02-28 05240527 core:AfterOneYear 2025-02-28 05240527 core:WithinOneYear 2025-02-28 05240527 core:ListedExchangeTraded 2025-02-28 05240527 core:UnlistedNon-exchangeTraded 2025-02-28 05240527 core:ShareCapital 2025-02-28 05240527 core:SharePremium 2025-02-28 05240527 core:RevaluationReserve 2025-02-28 05240527 core:OtherReservesSubtotal 2025-02-28 05240527 core:RetainedEarningsAccumulatedLosses 2025-02-28 05240527 core:NetGoodwill 2024-02-29 05240527 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 05240527 core:LandBuildings 2024-02-29 05240527 core:PlantMachinery 2024-02-29 05240527 core:Vehicles 2024-02-29 05240527 core:FurnitureFittings 2024-02-29 05240527 core:OfficeEquipment 2024-02-29 05240527 core:AfterOneYear 2024-02-29 05240527 core:WithinOneYear 2024-02-29 05240527 core:ListedExchangeTraded 2024-02-29 05240527 core:UnlistedNon-exchangeTraded 2024-02-29 05240527 core:ShareCapital 2024-02-29 05240527 core:SharePremium 2024-02-29 05240527 core:RevaluationReserve 2024-02-29 05240527 core:OtherReservesSubtotal 2024-02-29 05240527 core:RetainedEarningsAccumulatedLosses 2024-02-29 05240527 core:NetGoodwill 2023-02-28 05240527 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 05240527 core:LandBuildings 2023-02-28 05240527 core:PlantMachinery 2023-02-28 05240527 core:Vehicles 2023-02-28 05240527 core:FurnitureFittings 2023-02-28 05240527 core:OfficeEquipment 2023-02-28 05240527 core:AfterOneYear 2023-02-28 05240527 core:WithinOneYear 2023-02-28 05240527 core:ListedExchangeTraded 2023-02-28 05240527 core:UnlistedNon-exchangeTraded 2023-02-28 05240527 core:ShareCapital 2023-02-28 05240527 core:SharePremium 2023-02-28 05240527 core:RevaluationReserve 2023-02-28 05240527 core:OtherReservesSubtotal 2023-02-28 05240527 core:RetainedEarningsAccumulatedLosses 2023-02-28 05240527 core:AfterOneYear 2024-03-01 2025-02-28 05240527 core:WithinOneYear 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:CostValuation 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 05240527 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 05240527 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 05240527 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 05240527 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 05240527 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 05240527 bus:Director1 2024-03-01 2025-02-28

MONDO UNICO LIMITED

Registered Number
05240527
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

MONDO UNICO LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | Raimondo Eraziano Guidetti

Registered Address | The Old Smithy Stocktons Courtyard
| Overbury
| Tewkesbury
| GL20 7NT

Registered Number | 05240527 (England and Wales)

MONDO UNICO LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | - |  |  |  | 3,197
Tangible assets | 4 |  |  | 29,626 |  |  |  | 36,007
|  |  |  | 29,626 |  |  |  | 39,204
Current assets |  |  |  |  |  |  |  |
Stocks |  | 2,365 |  |  |  | 4,929 |  |
Debtors |  | 9,412 |  |  |  | 841 |  |
Cash at bank and on hand |  | 50 |  |  |  | 17,005 |  |
|  | 11,827 |  |  |  | 22,775 |  |
Creditors amounts falling due within one year |  | (64,206) |  |  |  | (69,553) |  |
Net current assets (liabilities) |  |  |  | (52,379) |  |  |  | (46,778)
Total assets less current liabilities |  |  |  | (22,753) |  |  |  | (7,574)
Net assets |  |  |  | (22,753) |  |  |  | (7,574)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 70,000 |  |  |  | 70,000
Share premium |  |  |  | 23,000 |  |  |  | 23,000
Profit and loss account |  |  |  | (115,753) |  |  |  | (100,574)
Shareholders' funds |  |  |  | (22,753) |  |  |  | (7,574)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 October 2025, and are signed on its behalf by:
Raimondo Eraziano Guidetti Director Registered Company No. 05240527

MONDO UNICO LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill - 5% Straight Line

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 20
| Fixtures and fittings | 20 |  | -

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 5

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 24 | 63,847
| At 28 February 25 | 63,847
| Amortisation and impairment
| At 01 March 24 | 60,650
| Charge for year | 3,197
| At 28 February 25 | 63,847
| Net book value
| At 28 February 25 | -
| At 29 February 24 | 3,197

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 24 | 196,550
| Additions | 441
| At 28 February 25 | 196,991
| Depreciation and impairment
| At 01 March 24 | 160,543
| Charge for year | 6,822
| At 28 February 25 | 167,365
| Net book value
| At 28 February 25 | 29,626
| At 29 February 24 | 36,007