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REGISTERED NUMBER: SC427198 (Scotland)

UCAN ENTERPRISES LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

UCAN ENTERPRISES LTD (REGISTERED NUMBER: SC427198)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

UCAN ENTERPRISES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTORS: | M Buckman

| J B Fairbairn

| D Campbell

| REGISTERED OFFICE: | 5 Willock Street

| Kilmarnock

| Ayrshire

| KA1 4HE

| REGISTERED NUMBER: | SC427198 (Scotland)

| ACCOUNTANTS: | Rogerson & Goldie

| Chartered Accountants

| 29 Portland Road

| Kilmarnock

| Ayrshire

| KA1 2BY

UCAN ENTERPRISES LTD (REGISTERED NUMBER: SC427198)

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 58,038 |  | 59,714 |  |

CURRENT ASSETS

Debtors | 5 | 57,834 |  | 32,633 |  |

Cash at bank and in hand | 2,728 |  | 20,231 |  |

60,562 |  | 52,864 |  |

CREDITORS

Amounts falling due within one year | 6 | 117,374 |  | 111,491 |  |

NET CURRENT LIABILITIES | (56,812 | ) | (58,627 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,226 |  | 1,087 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 926 |  | 787 |  |

SHAREHOLDERS' FUNDS | 1,226 |  | 1,087 |  |

UCAN ENTERPRISES LTD (REGISTERED NUMBER: SC427198)

BALANCE SHEET - continued

30TH JUNE 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 24th June 2026 and were signed on its behalf by:

D Campbell - Director

UCAN ENTERPRISES LTD (REGISTERED NUMBER: SC427198)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| UCAN Enterprises Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover

| Turnover represents management and cost recharges net of applicable VAT.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2024 - 53 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024 | 104,503 |  |

| Additions | 16,000 |  |

| At 30th June 2025 | 120,503 |  |

| DEPRECIATION

| At 1st July 2024 | 44,789 |  |

| Charge for year | 17,676 |  |

| At 30th June 2025 | 62,465 |  |

| NET BOOK VALUE

| At 30th June 2025 | 58,038 |  |

| At 30th June 2024 | 59,714 |  |

UCAN ENTERPRISES LTD (REGISTERED NUMBER: SC427198)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by associates | 26,137 |  | - |  |

| Other debtors | 31,697 |  | 32,633 |  |

57,834 |  | 32,633 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to associates | - |  | 31,036 |  |

| Taxation and social security | 107,274 |  | 74,744 |  |

| Other creditors | 10,100 |  | 5,711 |  |

117,374 |  | 111,491 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date there was an amount of £28,974 due to the company by the directors. This balance was fully repaid after the year-end date. No interest was charged during the year.

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date there was an amount of £26,137 (2024: £31,036 creditor) due from Ucan Learn.Work.Live Ltd, a company controlled by the directors.

| During the year management charges of £1,205,763 were raised to Ucan Learn.Work.Live Ltd. This is a social enterprise company which is controlled by the directors.

| During the year, there were lease transactions involving Ucan Learn.Work.Live Ltd. In addition, there is a sublease between the company and this entity. The related accounting in respect of these leases is currently being reviewed by the directors.