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Registered number: 10528447
Unicorn Direct Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
R&R Accounting Services Ltd
Unicorn Direct Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Unicorn Direct Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10528447

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,000 |  | 10,000
Tangible Assets | 5 |  | 79,205 |  | 87,980
|  |  | 89,205 |  | 97,980
CURRENT ASSETS
Debtors | 6 | - |  | 9,044 |
Cash at bank and in hand |  | 136,085 |  | 77,801 |
|  | 136,085 |  | 86,845 |
Creditors: Amounts Falling Due Within One Year | 7 | (23,289 ) |  | (36,504 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112,796 |  | 50,341
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 202,001 |  | 148,321
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (30,259 ) |  | (17,369 )
NET ASSETS |  |  | 171,742 |  | 130,952
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 171,732 |  | 130,942
SHAREHOLDERS' FUNDS |  |  | 171,742 |  | 130,952

Page 1
Page 2
Unicorn Direct Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 his 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

Mr M Penny Director
09/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Unicorn Direct Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Unicorn Direct Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10528447 . The registered office is Flat 4, 69 Downview Road, Worthing, West Sussex, BN11 4QY.
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:

Motor Vehicles | 20%
Computer Equipment | 20%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Net Book Value
As at 31 December 2025 | 10,000
As at 1 January 2025 | 10,000

Page 3
Page 4
Unicorn Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 140,528 | 233 | 140,761
As at 31 December 2025 | 140,528 | 233 | 140,761
Depreciation
As at 1 January 2025 | 52,781 | - | 52,781
Provided during the period | 8,775 | - | 8,775
As at 31 December 2025 | 61,556 | - | 61,556
Net Book Value
As at 31 December 2025 | 78,972 | 233 | 79,205
As at 1 January 2025 | 87,747 | 233 | 87,980

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 9,044

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,252 |  | 1
Bank loans and overdrafts | 7,037 |  | -
Taxation and social security | - |  | 36,503
| 23,289 |  | 36,504

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 17,369
Taxation and social security | 30,259 |  | -
| 30,259 |  | 17,369

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4