UXGateway Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09515849

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,691		1,531

			1,691		1,531
CURRENT ASSETS
Debtors	5	239,437		222,966
Cash at bank and in hand		52,249		67,839

		291,686		290,805
Creditors: Amounts Falling Due Within One Year	6	(47,199 )		(46,159 )

NET CURRENT ASSETS (LIABILITIES)			244,487		244,646

TOTAL ASSETS LESS CURRENT LIABILITIES			246,178		246,177

NET ASSETS			246,178		246,177

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			246,176		246,175

SHAREHOLDERS' FUNDS			246,178		246,177

For the year ending 31 March 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 his 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

Mr Yannis Marcou

Director

30/11/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

UXGateway Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09515849 . The registered office is 28 Farnaby Road, Bromley, BR1 4BJ.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

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UXGateway Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	418	4,459	4,877
Additions	-	630	630

As at 31 March 2025	418	5,089	5,507

Depreciation
As at 1 April 2024	259	3,087	3,346
Provided during the period	39	431	470

As at 31 March 2025	298	3,518	3,816

Net Book Value
As at 31 March 2025	120	1,571	1,691

As at 1 April 2024	159	1,372	1,531

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	16,471	-
Due after more than one year
Other debtors	222,966	222,966

	239,437	222,966

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	21	25
Other loans	4,843	-
Other creditors	20,699	20,698
Taxation and social security	21,636	25,436

	47,199	46,159

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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UXGateway Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Related Party Transactions

As at 31 March 2025, UXGateway Limited has a debtor balance of £112,966 (2024: £112,966 due from Kiano Spaces Limited, a related party by virtue of having a Director in common. There are no fixed terms of repayment, no interest is charged and the loan is repayable on demand.

At 31 March 2025, the company owed Yannis Marcou, the Director, £1,205 (2024: £17,675) arising from expenses paid on its behalf and declared dividends not yet paid.

As at 31 March 2025, UXGateway Limited has a debtor balance of £110,000 (2024: £110,000) due from Cyan Spaces Limited, a related party by virtue of having a Director in common. There are no fixed terms of repayment, no interest is charged and the loan is repayable on demand.

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