Company registration number: 04489652
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Uniscope International Limited
Pages for filing with the Registrar
Company registration number: 04489652
Uniscope International Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 16,016 17,439
16,016 17,439
Current assets
Stocks 1,939 3,731
Debtors 6 738,764 640,867
Cash at bank and in hand 93,832 157,874
834,535 802,472
Creditors: amounts falling due within one
year 		7 (222,365) (198,276)
Net current assets 612,170 604,196
Total assets less current liabilities 628,186 621,635
Creditors: Amounts falling due after more
than one year 		8 - (9,756)
Provisions for liabilities (4,004) (4,359)
NET ASSETS 624,182 607,520
Capital and reserves
Called up share capital 5 5
Profit and loss account 624,177 607,515
TOTAL EQUITY 624,182 607,520
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04489652
Uniscope International Limited
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 27 May 2026 and signed on its behalf by:
Mr S Wright, Director
27 May 2026
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Uniscope International Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Uniscope International Limited is a private company registered in England and Wales. Its registered number is 04489652. The company is limited by shares. Its registered office is Hillgate Place, 77 Middle Hillgate, Stockport, Cheshire, SK1 3EH. Its principal place of business is 4 Brightgate Way, Stretford, Manchester, M32 0TB.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Uniscope International Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Critical accounting judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods.
4 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Uniscope International Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 62,569
Additions 2,430
At 31 August 2025 64,999
Depreciation
At 1 September 2024 45,130
Charge for year 3,853
At 31 August 2025 48,983
Net book value
At 31 August 2025 16,016
At 31 August 2024 17,439
6 Debtors
2025 2024
£ £
Trade debtors 64,986 71,159
Amounts owed by group undertakings 603,478 496,868
Taxation 43,881 47,441
Other debtors 2,500 2,500
Prepayments and accrued income 23,919 22,899
738,764 640,867
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Uniscope International Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 10,607 10,342
Trade creditors 10,106 11,284
Amounts owed to group undertakings 111,186 92,420
Amounts owed to participating interests 68,347 63,347
Amounts owed to directors 13,615 12,382
Taxation 5,454 6,801
Accruals and deferred income 3,050 1,700
222,365 198,276
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 9,756
9 Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related
party transactions with wholly owned subsidiaries within the group.
10 Controlling party
The controlling party is Mr S N Wright.

This is by virtue of his 100% ownership of ultimate parent company's voting share capital.
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