REGISTERED NUMBER: 03746845 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

U & U LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Umesh Patel

Upendra Patel

SECRETARY:

Upendra Patel

REGISTERED OFFICE:

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

REGISTERED NUMBER:

03746845 (England and Wales)

ACCOUNTANTS:

Chapmans

Chartered Accountants

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

67,489

1,215

Investment property

6

167,186

167,186

234,676

168,402

CURRENT ASSETS

Stocks

50,350

50,860

Debtors

7

1,267,135

1,338,840

Cash at bank and in hand

484,230

642,120

1,801,715

2,031,820

CREDITORS

Amounts falling due within one year

8

168,053

295,877

NET CURRENT ASSETS

1,633,662

1,735,943

TOTAL ASSETS LESS CURRENT LIABILITIES

1,868,338

1,904,345

CREDITORS

Amounts falling due after more than one year

9

90,958

23,333

NET ASSETS

1,777,380

1,881,012

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,776,380

1,880,012

SHAREHOLDERS' FUNDS

1,777,380

1,881,012

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

Upendra Patel - Director

1.	STATUTORY INFORMATION

U & U Ltd 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.

Goodwill

Acquired goodwill is written off in equal instalments over its estimated useful economic life of 15 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% 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 Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

40,000

AMORTISATION

At 1 May 2024

and 30 April 2025

39,999

NET BOOK VALUE

At 30 April 2025

1

At 30 April 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

56,853

4,991

61,844

Additions

-

88,770

88,770

At 30 April 2025

56,853

93,761

150,614

DEPRECIATION

At 1 May 2024

55,900

4,729

60,629

Charge for year

238

22,258

22,496

At 30 April 2025

56,138

26,987

83,125

NET BOOK VALUE

At 30 April 2025

715

66,774

67,489

At 30 April 2024

953

262

1,215

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

167,186

NET BOOK VALUE

At 30 April 2025

167,186

At 30 April 2024

167,186

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,295

61,734

Other debtors

1,194,840

1,277,106

1,267,135

1,338,840

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

1,084

Trade creditors

71,806

56,112

Taxation and social security

1,590

9,643

Other creditors

94,657

229,038

168,053

295,877

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

13,333

23,333

Other creditors

77,625

-

90,958

23,333

10.	RELATED PARTY DISCLOSURES

Other debtors include:

At the year end, the following loans are outstanding from companies related by common directorship and control:

Pitruchaya Limited £87,440 (2024: £105,440)

Vislax Ltd £339,887 (2024: £405,619)

PL Bison Limited £60,000 (2024: £60,000)

At the year end the following loans outstanding from companies controlled by a director's son:

Paripus Land Ltd £541,601 (2024: £541,601)

All the above loans are interest free and repayable on demand.