Uni Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10085793

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		58,909		-
Tangible Assets	5		603		274
Investments	6		-		66,272

			59,512		66,546
CURRENT ASSETS
Debtors	7	1,480		242
Cash at bank and in hand		11,421		8,743

		12,901		8,985
Creditors: Amounts Falling Due Within One Year	8	(69,330 )		(63,744 )

NET CURRENT ASSETS (LIABILITIES)			(56,429 )		(54,759 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,083		11,787

Creditors: Amounts Falling Due After More Than One Year	9		(292,845 )		(282,302 )

NET LIABILITIES			(289,762 )		(270,515 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(289,862 )		(270,615 )

SHAREHOLDERS' FUNDS			(289,762)		(270,515)

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Uni Estates Ltd

Balance Sheet (continued)

As At 31 March 2025

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 her 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

Mrs Jyoti Talwar Pabby

Director

26/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Uni Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10085793 . The registered office is Suite 511 105 London Street, Reading, RG1 4QD.

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

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	20% Straight line
Fixtures & Fittings	20% Straight line
Computer Equipment	20% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	-
Additions	66,273

As at 31 March 2025	66,273

Amortisation
As at 1 April 2024	-
Provided during the period	7,364

As at 31 March 2025	7,364

Net Book Value
As at 31 March 2025	58,909

As at 1 April 2024	-

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Uni Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	350	-	350
Additions	-	599	599

As at 31 March 2025	350	599	949

Depreciation
As at 1 April 2024	76	-	76
Provided during the period	70	200	270

As at 31 March 2025	146	200	346

Net Book Value
As at 31 March 2025	204	399	603

As at 1 April 2024	274	-	274

6. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2024	73,636
Transfers	(73,636 )

As at 31 March 2025	-

Provision
As at 1 April 2024	7,364
Disposals	(7,364 )

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	66,272

7. Debtors

	2025	2024
	£	£
Due within one year
VAT	1,480	242

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Uni Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	1,769	3,943
Net wages	-	2,295
Other creditors - Client Account	9,948	-
Accruals and deferred income	4,354	4,247
Director's loan account	53,259	53,259

	69,330	63,744

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors - deposits	-	507
Amounts owed to associates	23,750	17,700
Amounts owed to related parties	269,095	264,095

	292,845	282,302

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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