REGISTERED NUMBER: 09164374 (England and Wales)

UBU DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Johnson

J J C Seddon

J D O Stevenson

C A Bland

K Benson

Miss J L Waterfield

REGISTERED OFFICE:

7 The Ropewalk

Nottingham

NG1 5DU

REGISTERED NUMBER:

09164374 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

6,324

96

CURRENT ASSETS

Debtors

5

663,890

723,998

Cash at bank

43,056

109,012

706,946

833,010

CREDITORS

Amounts falling due within one year

6

123,249

103,217

NET CURRENT ASSETS

583,697

729,793

TOTAL ASSETS LESS CURRENT LIABILITIES

590,021

729,889

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

589,920

729,788

590,021

729,889

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

The members have not required the company to obtain an audit of its financial statements for the year 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 5 December 2025 and were signed on its behalf by:

J D O Stevenson - Director

1.	STATUTORY INFORMATION

UBU Design 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents services provided during the year, excluding value added tax.

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 reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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 year was 10 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

13,825

15,697

29,522

Additions

2,238

6,193

8,431

At 31 March 2025

16,063

21,890

37,953

DEPRECIATION

At 1 April 2024

13,729

15,697

29,426

Charge for year

655

1,548

2,203

At 31 March 2025

14,384

17,245

31,629

NET BOOK VALUE

At 31 March 2025

1,679

4,645

6,324

At 31 March 2024

96

-

96

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,167

183,998

Amounts owed by group undertakings

540,000

540,000

Other debtors

21,723

-

663,890

723,998

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,890

241

Amounts owed to group undertakings

25,000

-

Taxation and social security

55,743

97,932

Other creditors

40,616

5,044

123,249

103,217

7.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of STAT Holdings Limited registered in England and Wales. The registered office address is 7 The Ropewalk, Nottingham, Nottinghamshire, NG1 5DU.

The directors, apart from M Johnson and Miss J L Waterfield, are the company's controlling related parties by virtue of theirs 100% holding of the shares in the parent company, STAT Holdings Limited.