2025-03-11 2026-03-31 false Capium Accounts Production 1.1 16308336 2025-03-11 2026-03-31 16308336 bus:FullAccounts 2025-03-11 2026-03-31 16308336 bus:FRS102 2025-03-11 2026-03-31 16308336 bus:AuditExemptWithAccountantsReport 2025-03-11 2026-03-31 16308336 bus:SmallCompaniesRegimeForAccounts 2025-03-11 2026-03-31 16308336 bus:PrivateLimitedCompanyLtd 2025-03-11 2026-03-31 16308336 2025-03-11 2026-03-31 16308336 2026-03-31 16308336 bus:RegisteredOffice 2025-03-11 2026-03-31 16308336 core:WithinOneYear 2026-03-31 16308336 core:AfterOneYear 2026-03-31 16308336 1 2025-03-11 2026-03-31 16308336 bus:Director1 2025-03-11 2026-03-31 16308336 bus:Director1 2026-03-31 16308336 2024-03-11 16308336 bus:LeadAgentIfApplicable 2025-03-11 2026-03-31 16308336 2025-03-10 16308336 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 16308336 core:CostValuation core:Non-currentFinancialInstruments 2025-03-10 16308336 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 16308336 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 16308336 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 16308336 core:Non-currentFinancialInstruments 2026-03-31 16308336 core:Non-currentFinancialInstruments 2025-03-10 16308336 core:ShareCapital 2026-03-31 16308336 core:RetainedEarningsAccumulatedLosses 2026-03-31 16308336 dpl:Item1 2025-03-11 16308336 dpl:Item1 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 16308336
England and Wales
UNION UTTER LIMITED
Unaudited Financial Statements
Period of accounts Start date: 11 March 2025 End date: 31 March 2026

Union Utter Limited Contents Page For the Period 11 March 2025 to 31 March 2026
Statement of financial position | 1
Notes to the financial statements | 2

Union Utter Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £
--- | --- | ---
Current assets |  |
Cash at bank and in hand |  | 5,706
Creditors: amount falling due within one year | 3 | (4,752)
Net current assets |  | 954
Total assets less current liabilities |  | 954
Net assets |  | 954
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 854
Shareholders' funds |  | 954
For the period ended 31 March 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 period 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 financial statements were approved by the director on 12 April 2026 and were signed by:
------------------------------- Yifeng Tao Director
1

Union Utter Limited Notes to the Financial Statements For the Period 11 March 2025 to 31 March 2026
General Information Union Utter Limited is a private company, limited by shares, registered in England and Wales, registration number 16308336, registration address Apartment 10 , 3 Drapers Yard, London, SW18 1SF. 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 Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the period was 1.
3. | Creditors: amount falling due within one year
| 2026 £
--- | ---
Corporation Tax | 200
Directors' Current Accounts | 4,552
| 4,752
2