REGISTERED NUMBER: 08869189 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Uniqodo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

CP Giddins

SECRETARY:

REGISTERED OFFICE:

Sunny Nook

Barhatch Road

Cranleigh

Surrey

GU6 7DJ

REGISTERED NUMBER:

08869189 (England and Wales)

ACCOUNTANTS:

Richard Symonds FCA FCCA

Symonds & Co

Sunny Nook

Barhatch Road

Cranleigh

Surrey

GU6 7DJ

FIXED ASSETS

Intangible assets

4

991,539

932,392

Tangible assets

5

5,918

8,610

997,457

941,002

CURRENT ASSETS

Debtors

6

269,690

186,222

Cash at bank

1,007,357

555,719

1,277,047

741,941

CREDITORS

Amounts falling due within one year

7

488,980

324,742

NET CURRENT ASSETS

788,067

417,199

TOTAL ASSETS LESS CURRENT LIABILITIES

1,785,524

1,358,201

CREDITORS

Amounts falling due after more than one year

8

330,710

129,023

NET ASSETS

1,454,814

1,229,178

CAPITAL AND RESERVES

Called up share capital

127

127

Share premium

296,091

296,091

Retained earnings

1,158,596

932,960

SHAREHOLDERS' FUNDS

1,454,814

1,229,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 February 2026 and were signed by:

CP Giddins - Director

1.	STATUTORY INFORMATION

Uniqodo Limited 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.

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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 15 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Computer

costs

software

Totals

£

£

£

COST

At 1 February 2025

1,334,461

51,531

1,385,992

Additions

367,925

-

367,925

At 31 January 2026

1,702,386

51,531

1,753,917

AMORTISATION

At 1 February 2025

402,069

51,531

453,600

Amortisation for year

308,778

-

308,778

At 31 January 2026

710,847

51,531

762,378

NET BOOK VALUE

At 31 January 2026

991,539

-

991,539

At 31 January 2025

932,392

-

932,392

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

9,763

61,965

71,728

Additions

-

1,612

1,612

At 31 January 2026

9,763

63,577

73,340

DEPRECIATION

At 1 February 2025

8,761

54,356

63,117

Charge for year

401

3,904

4,305

At 31 January 2026

9,162

58,260

67,422

NET BOOK VALUE

At 31 January 2026

601

5,317

5,918

At 31 January 2025

1,002

7,609

8,611

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

187,457

59,854

Other debtors

64,250

71,309

Directors' loan accounts

5,825

35,000

Prepayments

12,158

20,059

269,690

186,222

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

141,863

13,630

Trade creditors

11,438

21,079

Tax

8,243

-

Social security and other taxes

-

33,449

VAT

16,389

15,211

Other creditors

2,980

124

Accrued expenses

308,067

241,249

488,980

324,742

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

222,735

129,023

Bank loans - 2-5 years

107,975

-

330,710

129,023

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the director owed the company £5,825 (2025 the director owed the company £35,000). This amount has been included within debtors on the balance sheet.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is CP Giddins.