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REGISTERED NUMBER: 14657055 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

UNICORN ROAD UK LTD

UNICORN ROAD UK LTD (REGISTERED NUMBER: 14657055)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UNICORN ROAD UK LTD

COMPANY INFORMATION
for the Year Ended 31 March 2026







DIRECTOR: J W Ostler





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 14657055 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

UNICORN ROAD UK LTD (REGISTERED NUMBER: 14657055)

BALANCE SHEET
31 March 2026

31.3.26 31.3.25
Notes £    £   
CURRENT ASSETS
Debtors 4 453,330 159,964
Cash in hand 3,336 78,215
456,666 238,179
CREDITORS
Amounts falling due within one year 5 207,423 112,452
NET CURRENT ASSETS 249,243 125,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

249,243

125,727

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 249,242 125,726
SHAREHOLDERS' FUNDS 249,243 125,727

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 21 July 2026 and were signed by:





J W Ostler - Director


UNICORN ROAD UK LTD (REGISTERED NUMBER: 14657055)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2026

1. STATUTORY INFORMATION

Unicorn Road UK 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on the going concern basis as Unicorn Road LLC, the parent company, will continue to support the Company as required for a minimum of 12 months and 1 day from signing of the Balance Sheet.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

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.

Financial instruments
Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - NIL ) .

UNICORN ROAD UK LTD (REGISTERED NUMBER: 14657055)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2026

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.26 31.3.25
£    £   
Trade debtors 286,431 34,501
Amounts owed by group undertakings - 1
Other debtors 166,899 125,462
453,330 159,964

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.26 31.3.25
£    £   
Taxation and social security 179,658 84,812
Other creditors & accruals 27,765 27,640
207,423 112,452

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.26 31.3.25
value: £    £   
100 A Ordinary £0.01 1 1

On 18/12/2025, a written resolution to subdivide the Company's issued share capital comprising one ordinary share of £1.00 into 100 ordinary shares of £0.01 each. Following the subdivision, the 100 ordinary shares of £0.01 each were reclassified as 100 A Ordinary shares of £0.01 each.

7. RELATED PARTY DISCLOSURES

At 31 March 2026, the company was owed the following amounts by related parties:

-John Ostler, director and shareholder: £79,962 (2025: £62,731).
-Anna Ostler, shareholder and spouse of the director: £79,962 (2025: £62,731).
-Unicorn Road LLC, an entity under common control: £6,975 (2025: £nil).

The above balances are included within Other Debtors at the balance sheet.