ACCOUNTS - Final Accounts preparation

Registered number: 15895207

UZAIN UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

UZAIN UK LIMITED

REGISTERED NUMBER: 15895207

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025
Note		£

Fixed assets
Investments	4		140
			140
Current assets
Debtors: amounts falling due after more than one year	5	1,594,768
Cash at bank and in hand	6	80,734
		1,675,502
Creditors: amounts falling due within one year	7	(1,795,834)
Net current (liabilities)/assets			(120,332)
Total assets less current liabilities			(120,192)

Net (liabilities)/assets			(120,192)

Capital and reserves
Called up share capital	8	2
Profit and loss account		(120,194)
		(120,192)

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UZAIN UK LIMITED

REGISTERED NUMBER: 15895207

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Z Rawji

Director

Date: 5 June 2026

The notes on pages 3 to 5 form part of these financial statements.

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UZAIN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Uzain UK Limited is a private company limited by shares and is incorporated in England and Wales (registered number 15895207). The registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.

As at 31 August 2025, the company had net liabilities of £120,192. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.

The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.6

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

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UZAIN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Fixed asset investments

		Investment in joint ventures
		£
	Cost or valuation
	Additions	140
	At 31 August 2025	140

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UZAIN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

5.	Debtors
		2025
		£

	Due after more than one year
	Due from participating interests	1,594,768
		1,594,768

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	80,734
		80,734

7.	Creditors: Amounts falling due within one year
		2025
		£

	Other loans	1,677,200
	Accruals and deferred income	118,634
		1,795,834

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

On incorporation, 2 Ordinary share of £1 each were issued at par.

9.	Controlling party

The company is jointly controlled by two shareholders, each holding a 50% interest, and therefore has no single ultimate controlling party.

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