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REGISTERED NUMBER: 06574061 (England and Wales)

UBU (SUTTON COLDFIELD) LIMITED |

UNAUDITED FINANCIAL STATEMENTS |

FOR THE YEAR ENDED 30 APRIL 2025 |

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| UBU (SUTTON COLDFIELD) LIMITED |

COMPANY INFORMATION

for the year ended 30 April 2025

| DIRECTOR: | Ms N Reeves

| REGISTERED OFFICE: | 98 Boldmere Road

| Sutton Coldfield

| West Midlands

| B73 5UB

| REGISTERED NUMBER: | 06574061 (England and Wales)

| ACCOUNTANTS: | Weatherer Bailey Bragg

| Chartered Accountants

| 100 Boldmere Road

| Sutton Coldfield

| West Midlands

| B73 5UB

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

BALANCE SHEET

30 April 2025

| 30/4/25 | 30/4/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 5,778 |  | 7,358 |  |

5,778 |  | 7,358 |  |

CURRENT ASSETS

Stocks | 6 | 1,825 |  | 2,975 |  |

Debtors | 7 | 4,157 |  | 3,310 |  |

Cash at bank and in hand | 72,004 |  | 56,697 |  |

77,986 |  | 62,982 |  |

CREDITORS

Amounts falling due within one year | 8 | 44,375 |  | 39,388 |  |

NET CURRENT ASSETS | 33,611 |  | 23,594 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 39,389 |  | 30,952 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (166 | ) | (2,166 | ) |

PROVISIONS FOR LIABILITIES | (703 | ) | (566 | ) |

NET ASSETS | 38,520 |  | 28,220 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 38,420 |  | 28,120 |  |

SHAREHOLDERS' FUNDS | 38,520 |  | 28,220 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

BALANCE SHEET - continued

30 April 2025

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 13 November 2025 and were signed by:

Ms N Reeves - Director

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| UBU (Sutton Coldfield) Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of products is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods

| Rendering of services

| Turnover from the provision of services is recognised in the income statement at the time the service is provided.

| Goodwill

| Goodwill is initially measured at cost. After initial recognition, goodwill is measured at cost less any accumulated amortisation and accumulated impairment losses.

| Goodwill being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of 10 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 25,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 25,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |

| leasehold |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 40,902 |  | 34,465 |  | 75,367 |  |

| DEPRECIATION

| At 1 May 2024 | 37,864 |  | 30,145 |  | 68,009 |  |

| Charge for year | 456 |  | 1,124 |  | 1,580 |  |

| At 30 April 2025 | 38,320 |  | 31,269 |  | 69,589 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,582 |  | 3,196 |  | 5,778 |  |

| At 30 April 2024 | 3,038 |  | 4,320 |  | 7,358 |  |

6. | STOCKS

| 30/4/25 |  | 30/4/24

£ | £ |

| Stocks | 1,825 |  | 2,975 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Other debtors | 1,187 |  | 410 |  |

| Prepayments | 2,970 |  | 2,900 |  |

4,157 |  | 3,310 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans and overdrafts | 2,000 |  | 2,000 |  |

| Trade creditors | 999 |  | 4,794 |  |

| Corporation tax payable | 22,976 |  | 7,404 |  |

| Social security & other taxes | - |  | 1,538 |  |

| VAT | 12,739 |  | 15,166 |  |

| Directors' loan accounts | 609 |  | 435 |  |

| Accruals | 5,052 |  | 8,051 |  |

44,375 |  | 39,388 |  |

UBU (SUTTON COLDFIELD) LIMITED (REGISTERED NUMBER: 06574061) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 April 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans - 1-2 years | 166 |  | 2,000 |  |

| Bank loans - 2-5 years | - |  | 166 |  |

166 |  | 2,166 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans | 2,166 |  | 4,166 |  |

| The UK Government has provided a guarantee for the bounce back loan should the company default on repayment.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/4/25 |  | 30/4/24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30/4/25 |  | 30/4/24

£ | £ |

| Ms N Reeves

| Balance outstanding at start of year | (435 | ) | (1,997 | ) |

| Amounts advanced | 79,533 |  | 59,558 |  |

| Amounts repaid | (79,707 | ) | (57,996 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (609 | ) | (435 | ) |

| No interest is charged on loans from directors. Amounts are repayable on demand.