REGISTERED NUMBER: 06165072 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025

FOR

UNNU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Gracie

Smarter Capital Ltd

Smarter 8 Ltd

REGISTERED OFFICE:

C/O Smarter Capital

Crowood House

Gipsy Lane

Swindon

SN2 8YY

REGISTERED NUMBER:

06165072 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

10,486

-

Tangible assets

5

12,392

3,091

22,878

3,091

CURRENT ASSETS

Stocks

504,268

298,604

Debtors

6

1,002,864

2,872,678

Cash at bank

110,612

107,762

1,617,744

3,279,044

CREDITORS

Amounts falling due within one year

7

809,152

848,128

NET CURRENT ASSETS

808,592

2,430,916

TOTAL ASSETS LESS CURRENT LIABILITIES

831,470

2,434,007

PROVISIONS FOR LIABILITIES

9

3,098

773

NET ASSETS

828,372

2,433,234

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

827,372

2,432,234

SHAREHOLDERS' FUNDS

828,372

2,433,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

N J Gracie - Director

Smarter Capital Ltd - Director

1.	STATUTORY INFORMATION

UNNU 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.

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.

The accounting reference date has been changed to 31 March, so these financial statements cover an shortened period. Therefore, the comparative amounts presented in the financial statements (including the notes of the financial statements) are not entirely comparable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

15,100

At 31 March 2025

15,100

AMORTISATION

Charge for period

4,614

At 31 March 2025

4,614

NET BOOK VALUE

At 31 March 2025

10,486

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

3,504

19,321

22,825

Additions

11,545

2,297

13,842

At 31 March 2025

15,049

21,618

36,667

DEPRECIATION

At 1 May 2024

1,825

17,909

19,734

Charge for period

3,339

1,202

4,541

At 31 March 2025

5,164

19,111

24,275

NET BOOK VALUE

At 31 March 2025

9,885

2,507

12,392

At 30 April 2024

1,679

1,412

3,091

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.4.24

£

£

Trade debtors

973,295

1,014,361

Other debtors

29,569

1,858,317

1,002,864

2,872,678

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.4.24

£

£

Trade creditors

545,982

353,354

Taxation and social security

220,025

370,163

Other creditors

43,145

124,611

809,152

848,128

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

30.4.24

£

£

Within one year

15,000

15,000

Between one and five years

6,250

21,250

21,250

36,250

9.	PROVISIONS FOR LIABILITIES

31.3.25

30.4.24

£

£

Deferred tax

Accelerated capital allowances

3,098

773

Deferred

tax

£

Balance at 1 May 2024

773

Accelerated capital allowances

2,325

Balance at 31 March 2025

3,098

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

30.4.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 31 March 2025 and 30 April 2024:

31.3.25

30.4.24

£

£

N J Gracie

Balance outstanding at start of period

192,622

125,901

Amounts advanced

-

229,566

Amounts repaid

(191,731

)

(162,845

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

891

192,622

A V Gracie

Balance outstanding at start of period

192,622

125,901

Amounts advanced

-

229,566

Amounts repaid

(192,622

)

(162,845

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

192,622

The company maintains loan accounts with the directors on which interest is charged at the HM Revenue & Customs official rate of interest.

12.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Smarter Capital Ltd. No individual shareholder or entity is considered to have ultimate control of Smarter Capital Ltd, and therefore no ultimate controlling party is identified.