| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |
| FOR |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |
| FOR |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Orbit Business Centre |
| Merthyr Tydfil |
| CF48 1DL |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| BALANCE SHEET |
| 31 AUGUST 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Share premium | 10 |
| Retained earnings | 10 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| BALANCE SHEET - continued |
| 31 AUGUST 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| 1. | STATUTORY INFORMATION |
| Universal Synergistic Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost less impairment. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| 4. | FIXED ASSET INVESTMENTS |
| 2025 | 2024 |
| £ | £ |
| Shares in group undertakings |
| Loans to group undertakings |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| 4. | FIXED ASSET INVESTMENTS - continued |
| Additional information is as follows: |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Loans to |
| group |
| undertakings |
| £ |
| At 1 September 2024 |
| New in year |
| At 31 August 2025 |
| The shares in group undertakings relate to a shareholding in Hybrisan Ltd., a wholly owned subsidiary. |
| Loans to group undertakings relate to an interest free loan granted to Hybrisan Ltd. There is no formal repayment date for this loan. |
| Losses are currently being suffered in Hybrisan Ltd, due to ongoing development costs relating to new products. The directors are confident that these losses will reverse, when the newly developed products are taken to market. Consequently, no provision for impairment of the loan has been made in these accounts. |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| Included within creditors less than one year, is £nil (2024 £104,500) of funds advanced from new and existing investors, which will be converted into share capital in due course. |
| UNIVERSAL SYNERGISTIC HOLDINGS LIMITED (REGISTERED NUMBER: 09304285) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Other creditors |
| Included within creditors due more than one year, is £232,626 (2024 £240,235) of funds advanced from new and existing investors, which will be converted into share capital in due course. |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Other loans |
| Fixed and floating charges are in place over the assets of the company. |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A Shares | £0.00 | 1 | 1,182 | 569 |
| Ordinary B Shares | £0.00 | 1 | 12 | 12 |
| 1,194 | 581 |
| Allotted and issued: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Preferred Ordinary Shares | £0.00 | 1 | 79 | 79 |
| 10. | RESERVES |
| Retained | Share |
| earnings | premium | Totals |
| £ | £ | £ |
| At 1 September 2024 | ( |
) | 521,351 |
| Deficit for the year | ( |
) | ( |
) |
| Cash share issue | - | 480,537 | 480,537 |
| At 31 August 2025 | ( |
) | 955,135 |