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Company No: 12658264 (England and Wales)

# UNIT 5 HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

UNIT 5 HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

UNIT 5 HOLDINGS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
UNIT 5 HOLDINGS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

Directors | M Cousins
| S Robinson
| J Rolfe

Registered office | Unit 4-5 The Business Centre
| St Augustines Business Park
| Swalecliffe
| Whitstable
| United Kingdom

Company number | 12658264 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

UNIT 5 HOLDINGS LIMITED

## BALANCE SHEET

As at 31 May 2025
UNIT 5 HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 725,000 |  | 725,000
|  | 725,000 |  | 725,000
Current assets |  |  |  |
Cash at bank and in hand | 4 | 100 |  | 100
|  | 100 |  | 100
Creditors: amounts falling due within one year | 5 | 0 |  | ( 37,000)
Net current assets/(liabilities) |  | 100 |  | (36,900)
Total assets less current liabilities |  | 725,100 |  | 688,100
Net assets |  | 725,100 |  | 688,100
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 725,000 |  | 688,000
Total shareholders' funds |  | 725,100 |  | 688,100

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Unit 5 Holdings Limited (registered number: 12658264) were approved and authorised for issue by the Board of Directors on 20 January 2026. They were signed on its behalf by:

M Cousins Director |

UNIT 5 HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
UNIT 5 HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Unit 5 Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4-5 The Business Centre, St Augustines Business Park, Swalecliffe, Whitstable, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 June 2024 | 725,000
At 31 May 2025 | 725,000
Carrying value at 31 May 2025 | 725,000
Carrying value at 31 May 2024 | 725,000

#### 4. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 100 |  | 100

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 0 |  | 37,000

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.