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Registered Number: 15459221
England and Wales
UNITY OILS LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

UNITY OILS LTD Contents Page For the year ended 28 February 2026
Statement of financial position | 1
Notes to the financial statements | 2

UNITY OILS LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 49,034 |  | 3,033
|  | 49,034 |  | 3,033
Current assets |  |  |
Stocks |  | 115,000 |  | 7,000
Debtors |  | 351,329 |  | 100
Cash at bank and in hand |  | (232,299) |  | 18,304
|  | 234,030 |  | 25,404
Creditors: amount falling due within one year |  | (244,108) |  | (63,968)
Net current assets |  | (10,078) |  | (38,564)
Total assets less current liabilities |  | 38,956 |  | (35,531)
Net assets |  | 38,956 |  | (35,531)
Capital and reserves |  |  |
Called up share capital |  | 150 |  | 150
Profit and loss account |  | 38,806 |  | (35,681)
Shareholders' funds |  | 38,956 |  | (35,531)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 March 2026 and were signed by:
------------------------------- Harmandeep BAJWA Director
1

UNITY OILS LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information UNITY OILS LTD is a private company, limited by shares, registered in England and Wales, registration number 15459221, registration address 71-75 SHELTON STREET, COVENT GARDEN LONDON, WC2H 9JQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 March 2025 | - |  | 22,750 |  | 9,322 |  | 5,240 |  | 37,312
Additions | 27,003 |  | - |  | - |  | - |  | 27,003
Disposals | - |  | - |  | - |  | - |  | -
At 28 February 2026 | 27,003 |  | 22,750 |  | 9,322 |  | 5,240 |  | 64,315
Depreciation
At 01 March 2025 | - |  | 2,566 |  | 1,027 |  | 876 |  | 4,469
Charge for year | 4,095 |  | 4,095 |  | 1,678 |  | 944 |  | 10,812
On disposals | - |  | - |  | - |  | - |  | -
At 28 February 2026 | 4,095 |  | 6,661 |  | 2,705 |  | 1,820 |  | 15,281
Net book values
Closing balance as at 28 February 2026 | 22,908 |  | 16,089 |  | 6,617 |  | 3,420 |  | 49,034
Opening balance as at 01 March 2025 | - |  | 3,033 |  | - |  | - |  | 3,033
2