REGISTERED NUMBER: 03964991 (England and Wales)

USEMORE (UK) LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Major A M Hampton

Mrs S Moir

Mrs J Hampton

REGISTERED OFFICE:

Winterfold House

Barhatch Lane

Cranleigh

Surrey

GU6 7NH

REGISTERED NUMBER:

03964991 (England and Wales)

ACCOUNTANTS:

The Bailey Partnership

Chartered Accountants

The Old Mill, Kings Mill

Kings Mill Lane

South Nutfield

Surrey

RH1 5NB

FIXED ASSETS

Tangible assets

4

24,469

32,626

Investment property

5

2,777,229

2,777,229

2,801,698

2,809,855

CURRENT ASSETS

Stocks

6

285,462

267,877

Debtors

7

880,494

901,426

Cash at bank and in hand

2,362,247

1,545,448

3,528,203

2,714,751

CREDITORS

Amounts falling due within one year

8

1,469,689

1,168,115

NET CURRENT ASSETS

2,058,514

1,546,636

TOTAL ASSETS LESS CURRENT LIABILITIES

4,860,212

4,356,491

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

4,860,112

4,356,391

SHAREHOLDERS' FUNDS

4,860,212

4,356,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

Major A M Hampton - Director

1.	STATUTORY INFORMATION

Usemore (UK) 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

145,637

36,072

181,709

DEPRECIATION

At 1 October 2024

116,359

32,724

149,083

Charge for year

7,320

837

8,157

At 30 September 2025

123,679

33,561

157,240

NET BOOK VALUE

At 30 September 2025

21,958

2,511

24,469

At 30 September 2024

29,278

3,348

32,626

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 October 2024

and 30 September 2025

2,777,229

NET BOOK VALUE

At 30 September 2025

2,777,229

At 30 September 2024

2,777,229

6.

STOCKS

2025

2024

£

£

Stocks

285,462

267,877

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

835,494

860,080

Other debtors

21,250

21,250

Prepayments and accrued income

23,750

20,096

880,494

901,426

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

965

-

Trade creditors

26,143

36,278

Amounts owed to group undertakings

1,196,403

988,066

Tax

101,334

94,126

Social security and other taxes

15,888

15,953

VAT

114,716

19,588

Other creditors

2,240

2,604

Accrued expenses

12,000

11,500

1,469,689

1,168,115

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

965

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 October 2024

4,356,391

Profit for the year

1,403,721

Dividends

(900,000

)

At 30 September 2025

4,860,112