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Registered Number: 13588732
England and Wales
UNIVERSAL EXPORTS FREIGHT LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

UNIVERSAL EXPORTS FREIGHT LTD Contents Page For the year ended 31 August 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

UNIVERSAL EXPORTS FREIGHT LTD Company Information For the year ended 31 August 2025
Directors | Natalia Kalinowska Piotr Ryszard Kalinowski
Registered Number | 13588732
Registered Office | 46 PARK PLACE LEEDS LS1 2RY
1

UNIVERSAL EXPORTS FREIGHT LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. MAJA CONSULTING LTD 31 August 2025 .................................................... MAJA CONSULTING LTD 43 ASHMORE LAKE ROAD WILLENHALL ENGLAND Willenhall WV12 4LN 17 October 2025 2

UNIVERSAL EXPORTS FREIGHT LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 9,742 |  | 12,971
Investments | 4 | 2,558 |  | 0
|  | 12,300 |  | 12,971
Current assets |  |  |
Debtors | 5 | 627,247 |  | 405,979
Cash at bank and in hand |  | 4,069 |  | 5,679
|  | 631,316 |  | 411,658
Creditors: amount falling due within one year | 6 | (561,668) |  | (377,336)
Net current assets |  | 69,648 |  | 34,322
Total assets less current liabilities |  | 81,948 |  | 47,293
Provisions for liabilities | 7 | (246) |  | 0
Net assets |  | 81,702 |  | 47,293
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | 81,602 |  | 47,193
Shareholders' funds |  | 81,702 |  | 47,293
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 17 October 2025 and were signed on its behalf by:
------------------------------- Piotr Ryszard Kalinowski Director
3

UNIVERSAL EXPORTS FREIGHT LTD Notes to the Financial Statements For the year ended 31 August 2025
General Information UNIVERSAL EXPORTS FREIGHT LTD is a private company, limited by shares, registered in England and Wales, registration number 13588732, registration address 46 PARK PLACE, LEEDS , LS1 2RY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Expenditure is recognised when incurred, not when invoiced. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 September 2024 | 13,007 |  | 13,007
Additions | 1,970 |  | 1,970
Disposals | - |  | -
At 31 August 2025 | 14,977 |  | 14,977
Depreciation
At 01 September 2024 | 36 |  | 36
Charge for year | 5,199 |  | 5,199
On disposals | - |  | -
At 31 August 2025 | 5,235 |  | 5,235
Net book values
Closing balance as at 31 August 2025 | 9,742 |  | 9,742
Opening balance as at 01 September 2024 | 12,971 |  | 12,971
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 2,558 |  | 2,558
Disposals | - |  | -
At 31 August 2025 | 2,558 |  | 2,558
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 626,993 |  | 405,332
VAT | 254 |  | 647
| 627,247 |  | 405,979
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 524,405 |  | 328,562
Corporation Tax | 10,338 |  | 6,035
PAYE & Social Security | 0 |  | 55
Accrued Expenses | 6,497 |  | 0
Directors' Current Accounts | 20,428 |  | 42,684
| 561,668 |  | 377,336
Accruals are recognised to account for goods and services received before the year end for which invoices have not yet been received. The total accruals at year end were £6,497.09
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Pension Provisions | 246 |  | 0
| 246 |  | 0
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
4