REGISTERED NUMBER: 13385021 (England and Wales)

URBANAUT LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms D J M Van Roey

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

13385021 (England and Wales)

ACCOUNTANTS:

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

424,000

389,449

CURRENT ASSETS

Debtors

5

12

12

Cash at bank

16,000

-

16,012

12

CREDITORS

Amounts falling due within one year

6

10,969

7,822

NET CURRENT ASSETS/(LIABILITIES)

5,043

(7,810

)

TOTAL ASSETS LESS CURRENT LIABILITIES

429,043

381,639

CREDITORS

Amounts falling due after more than one year

7

(376,499

)

(376,499

)

PROVISIONS FOR LIABILITIES

(6,565

)

-

NET ASSETS

45,979

5,140

CAPITAL AND RESERVES

Called up share capital

9

300

300

Revaluation reserve

10

27,986

-

Retained earnings

10

17,693

4,840

SHAREHOLDERS' FUNDS

45,979

5,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 28 May 2026 and were signed by:

Ms D J M Van Roey - Director

1.	STATUTORY INFORMATION

Urbanaut 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Although the Companies Act require the systematic annual depreciation of fixed assets, the director believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 June 2024

389,449

Revaluations

34,551

At 31 May 2025

424,000

NET BOOK VALUE

At 31 May 2025

424,000

At 31 May 2024

389,449

Cost or valuation at 31 May 2025 is represented by:

Land and

buildings

£

Valuation in 2025

34,551

Cost

389,449

424,000

Leasehold property was revalued at the year-end date to its fair value of £424,000 by the Director, based on their online research. If the leasehold property was included in the balance sheet on an historical cost basis, then the carrying amount would be £389,449 (2024: £389,449). The directors are of the opinion that, given the static nature of the property market in recent times, the difference between the fair value and the estimated fair value was not significant, therefore they have adopted the fair value based on their research.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

12

12

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,016

7,001

Other creditors

953

821

10,969

7,822

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

376,499

376,499

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more than 5 yrs

376,499

376,499

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

376,499

376,499

Other Loans are secured by way of a fixed charge over the company's investment property (76 Wornington Road, Notting Hill, W10 5QP).

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

A Ordinary

£1

100

100

100

B Ordinary

£1

100

100

100

C Ordinary

£1

100

100

300

300

All shares rank pari-passu and were issued during the period.

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 June 2024

4,840

-

4,840

Profit for the year

12,853

12,853

Revaluation during the year

-

27,986

27,986

At 31 May 2025

17,693

27,986

45,679

11.	RELATED PARTY DISCLOSURES

At the period-end date, included within creditors, amounts falling due within one year is £172 (2024: £101) owed to the director Ms D Van Roey.

This amount is unsecured, interest free and payable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms D J M Van Roey.