REGISTERED NUMBER: 14317130 (England and Wales)

Unifa Ltd

Abridged Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Ms D Palamutcuogullari

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

14317130 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unifa Ltd for the year ended 31 December 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Unifa Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Unifa Ltd and state those matters that we have agreed to state to the director of Unifa Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unifa Ltd and its director for our work or for this report.

It is your duty to ensure that Unifa Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Unifa Ltd. You consider that Unifa Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Unifa Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

8 July 2026

FIXED ASSETS

Property, plant and equipment

4

730

974

CURRENT ASSETS

Debtors

5

38,512

35,519

Cash at bank

35,488

57,841

74,000

93,360

CREDITORS

Amounts falling due within one year

6

65,381

50,926

NET CURRENT ASSETS

8,619

42,434

TOTAL ASSETS LESS CURRENT LIABILITIES

9,349

43,408

PROVISIONS FOR LIABILITIES

7

139

-

NET ASSETS

9,210

43,408

CAPITAL AND RESERVES

Called up share capital

8

280,000

280,000

Retained earnings

9

(270,790

)

(236,592

)

SHAREHOLDERS' FUNDS

9,210

43,408

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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 July 2026 and were signed by:

Ms D Palamutcuogullari - Director

1.	STATUTORY INFORMATION

Unifa Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when customers take delivery of the goods.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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.

Going concern

The financial statements have been prepared on the going concern basis on the grounds that the director and parent company will continue to provide sufficient finance to meet the liabilities as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

2,118

DEPRECIATION

At 1 January 2025

1,144

Charge for year

244

At 31 December 2025

1,388

NET BOOK VALUE

At 31 December 2025

730

At 31 December 2024

974

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,442

34,792

Other debtors

25,070

727

38,512

35,519

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

621

5,185

Amounts owed to group undertakings

35,044

18,043

Taxation and social security

10,608

18,484

Other creditors

19,108

9,214

65,381

50,926

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

139

-

Deferred

tax

£

Charge to Income Statement during year

139

Balance at 31 December 2025

139

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

280,000

Ordinary

£1

280,000

280,000

9.

RESERVES

Retained

earnings

£

At 1 January 2025

(236,592

)

Deficit for the year

(34,198

)

At 31 December 2025

(270,790

)

10.	RELATED PARTY DISCLOSURES

Amounts due to parent company

At 31 December 2025, the company owed £35,044 (2024:£18,043) to its parent. The loan is interest-free and payable on demand.