Micro-entity Accounts

UNGANA LTD Registered Number 13992874

Micro-entity Balance Sheet as at 31 March 2025

	2025	2024
	£	£
Called up share capital not paid	-	-
Fixed Assets	-	-
Current Assets	100	101
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(1,148)	(742)
Net current assets (liabilities)	(1,048)	(641)
Total assets less current liabilities	(1,048)	(641)
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	(1,048)	(641)
Capital and reserves	(1,048)	(641)

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 28 December 2025

And signed on their behalf by:
Mutsawashe Fadzai Matanga, Director

Footnotes:

Advances and credits
Amounts owed by the company to the director, Mutsawashe Fadzai Matanga, at the year-end totalled £1,148 (2024: £383). This amount is interest-free and repayable on demand. It includes £430 for software subscriptions and £359 for professional fees, both paid by the director on the company's behalf during the year.

There were no other creditors at the year-end (2024: £359 accrued expenses for professional fees, which were paid by the director during the current year and reclassified to the director's loan account).

UNGANA LTD Registered Number 13992874

Notes to the Micro-entity Accounts for the period ended 31 March 2025

1Employees

	2025	2024
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern: The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

Turnover policy
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Other accounting policies
Subscription Costs: Software subscription costs (including Google Workspace and Bubble.io) are charged to the profit and loss as incurred.