Company No: SC779397 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		31.08.2024
		£		£
Current assets
Debtors	3	200		200
Cash at bank and in hand		79,828		0
		80,028		200
Creditors: amounts falling due within one year	4	( 81,850)		0
Net current (liabilities)/assets		(1,822)		200
Total assets less current liabilities		(1,822)		200
Net (liabilities)/assets		( 1,822)		200
Capital and reserves
Called-up share capital	5	200		200
Profit and loss account		( 2,022 )		0
Total shareholders' (deficit)/funds		( 1,822)		200

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of UNITEDMAXIS LTD (registered number: SC779397) were approved and authorised for issue by the Director on 15 December 2025. They were signed on its behalf by:

Mark Grier Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

UNITEDMAXIS LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 6b Netherdale Road, Netherton Industrial Estate, Wishaw, ML2 0ER, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £1,822. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

Reporting period length in current period is seven months and ran from 1st September 2024 to 31st March 2025.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	Period from 01.09.2024 to 31.03.2025		Year ended 31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Debtors

	31.03.2025		31.08.2024
	£		£
Other debtors	200		200

4. Creditors: amounts falling due within one year

	31.03.2025		31.08.2024
	£		£
Amounts owed to connected persons	37,500		0
Amounts owed to connected companies	5,000		0
Other creditors	39,350		0
	81,850		0

There are no amounts included above in respect of which any security has been given by the small entity.

5. Called-up share capital

	31.03.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200

6. Related party transactions

Transactions with the entity's director

	31.03.2025		31.08.2024
	£		£
Amounts owed to Director	37,500		0

The loan is unsecured, interest free and repayable on demand.

Other related party transactions

	31.03.2025		31.08.2024
	£		£
Amounts owed to connected persons	37,500		0
Amounts owed to connected companies	5,000		0

The loans are unsecured, interest free and repayable on demand.