REGISTERED NUMBER: 03162576 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STUDIO U + A LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms S A Fujikawa

SECRETARY:

V K Kapoor

REGISTERED OFFICE:

18-19 Jockey's Fields

London

WC1R 4BW

REGISTERED NUMBER:

03162576 (England and Wales)

ACCOUNTANTS:

Mehta & Tengra

Chartered Accountants

9 Berners Place

London

W1T 3AD

FIXED ASSETS

Tangible assets

4

7,167

8,996

CURRENT ASSETS

Debtors

5

419,569

389,313

Cash at bank

822

146

420,391

389,459

CREDITORS

Amounts falling due within one year

6

(380,508

)

(385,944

)

NET CURRENT ASSETS

39,883

3,515

TOTAL ASSETS LESS CURRENT LIABILITIES

47,050

12,511

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

47,048

12,509

SHAREHOLDERS' FUNDS

12

47,050

12,511

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 23 June 2026 and were signed by:

Ms S A Fujikawa - Director

1.	STATUTORY INFORMATION

Studio U + A 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.

Tangible fixed assets

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

Short leasehold

-

over the term of the lease

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

34,162

49,987

54,249

138,398

DEPRECIATION

At 1 January 2025

25,460

49,987

53,954

129,401

Charge for year

1,682

-

148

1,830

At 31 December 2025

27,142

49,987

54,102

131,231

NET BOOK VALUE

At 31 December 2025

7,020

-

147

7,167

At 31 December 2024

8,702

-

295

8,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

191,753

185,753

Other debtors

2,618

2,618

Corporation tax recoverable

22,451

27,177

Other taxation

2,973

2,973

Accrued income

194,000

165,000

Prepayments

5,774

5,792

419,569

389,313

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 7)

-

15,645

Trade creditors

52,116

83,018

Corporation tax

-

4,477

Social security and other taxes

24,141

52,026

Other creditors

288

6,841

Amount owed to companies under common control

267,471

209,967

Directors' current accounts

22,027

129

Accrued expenses

14,465

13,841

380,508

385,944

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

15,645

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 January 2025

12,509

Profit for the year

34,539

At 31 December 2025

47,048

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Ms S A Fujikawa

Balance outstanding at start of year

(129

)

87,527

Amounts advanced

30,011

45,396

Amounts repaid

(51,908

)

(133,052

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,026

)

(129

)

11.	RELATED PARTY DISCLOSURES

V K Kapoor is a shareholder and a director of the following companies.

Company 1. During the year the Company received consultancy fees of £114,000(2024:£30,000). At the

balance sheet date amount due to this company was £267,471(2024:£209,967) and amount due from this company was £114,000.

Company 2. During the year the Company paid rent of £30,000(2024:£30,000). At the balance sheet

date the balance £30,000(2024:£62,000) was owed to this company.

Company 6. During the year the Company received consultancy fees of £80,000(2024:£55,000). At the

balance sheet date owed from this company was £103,000(2024:£55,000).

Company 8. At the balance sheet date owed from this company was £76,243(2024:£76,243).

S A Fujikawa, the company director is a shareholder of the company below.

Company 9. During the year the Company received consultancy fees of £NIL(2024:£80,000). At the

balance sheet date owed from this company was £92,510 (2024:£189,510).

12.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

£

Profit for the financial year

34,539

6,174

Net addition to shareholders' funds

34,539

6,174

Opening shareholders' funds

12,511

6,337

Closing shareholders' funds

47,050

12,511

13.	PENSION COST

The Company made work place pension contributions of £1,141 (2024:£908) and contribution to director's personal pension scheme NIL (2024:NIL).

14.	CONTROLLING PARTY

S A Fujikawa is the controlling party .