Unicorn Universal Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 13239073

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	32,478		17,545
Cash at bank and in hand		8,479		1,518

		40,957		19,063
Creditors: Amounts Falling Due Within One Year	5	(47,113 )		(19,025 )

NET CURRENT ASSETS (LIABILITIES)			(6,156 )		38

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,156 )		38

NET (LIABILITIES)/ASSETS			(6,156 )		38

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			(7,156 )		(962 )

SHAREHOLDERS' FUNDS			(6,156)		38

For the year ending 31 January 2025 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 her 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

Mrs Yanjun Liu

Director

30/10/2025

The notes on page 2 form part of these financial statements.

1. General Information

Unicorn Universal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13239073 . The registered office is 303 Glenalmond Avenue, Cambridge, CB2 8DT.

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. 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.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,113	13,992
Other debtors	2,365	3,553

	32,478	17,545

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	325	-
Other creditors	47,206	19,443
Taxation and social security	(418 )	(418 )

	47,113	19,025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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