Company No: 09481815 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Adam Coren
	Hazel Coren
	Joel Coren
	Jonathan Coren

REGISTERED OFFICE	Little Acre
	East End Way
	Pinner
	HA5 3BS
	United Kingdom

COMPANY NUMBER

09481815 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	24,402		32,537
Investments	4	225,600		225,600
		250,002		258,137
Current assets
Debtors	5	4,596,278		4,334,313
Cash at bank and in hand		3,540		123,410
		4,599,818		4,457,723
Creditors: amounts falling due within one year	6	( 903,699)		( 1,031,624)
Net current assets		3,696,119		3,426,099
Total assets less current liabilities		3,946,121		3,684,236
Creditors: amounts falling due after more than one year	7	0		( 34,719)
Net assets		3,946,121		3,649,517
Capital and reserves
Called-up share capital		2,030,100		2,030,100
Profit and loss account		1,916,021		1,619,417
Total shareholders' funds		3,946,121		3,649,517

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Unicourt Finance Limited (registered number: 09481815) were approved and authorised for issue by the Board of Directors on 02 June 2026. They were signed on its behalf by:

Jonathan Coren Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Unicourt Finance Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Little Acre, East End Way, Pinner, HA5 3BS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents interest recieveable during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Fixed asset investments

Fixed asst investments are recognised at cost less any impairments.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	57,844		57,844
At 31 March 2026	57,844		57,844
Accumulated depreciation
At 01 April 2025	25,307		25,307
Charge for the financial year	8,135		8,135
At 31 March 2026	33,442		33,442
Net book value
At 31 March 2026	24,402		24,402
At 31 March 2025	32,537		32,537
Leased assets included above:
Net book value
At 31 March 2026	23,612		23,612
At 31 March 2025	0		0

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	225,600		225,600
At 31 March 2026	225,600		225,600
Carrying value at 31 March 2026	225,600		225,600
Carrying value at 31 March 2025	225,600		225,600

5. Debtors

	2026		2025
	£		£
Amounts owed by related parties	3,857,665		3,164,728
Corporation tax	24,882		0
Other debtors	713,731		1,169,585
	4,596,278		4,334,313

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to related parties	538,798		538,798
Taxation and social security	0		181,320
Obligations under finance leases and hire purchase contracts	34,719		5,625
Other creditors	330,182		305,881
	903,699		1,031,624

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts (secured)	0		34,719

Hire purchase contracts are secured over the assets which are subject to hire purchase.