Unreasonable Effectiveness Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11038539

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,525		2,925

			1,525		2,925
CURRENT ASSETS
Debtors	5	33,422		33,374
Cash at bank and in hand		44,910		118,041

		78,332		151,415
Creditors: Amounts Falling Due Within One Year	6	(63,380 )		(107,925 )

NET CURRENT ASSETS (LIABILITIES)			14,952		43,490

TOTAL ASSETS LESS CURRENT LIABILITIES			16,477		46,415

Creditors: Amounts Falling Due After More Than One Year	7		-		(4,106 )

NET ASSETS			16,477		42,309

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			16,377		42,209

SHAREHOLDERS' FUNDS			16,477		42,309

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Unreasonable Effectiveness Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Robert Crossan

Director

29 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Unreasonable Effectiveness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11038539 . The registered office is 128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the profit / loss before taxation.

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Unreasonable Effectiveness Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Taxation

Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	5,457

As at 31 October 2025	5,457

Depreciation
As at 1 November 2024	2,532
Provided during the period	1,400

As at 31 October 2025	3,932

Net Book Value
As at 31 October 2025	1,525

As at 1 November 2024	2,925

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	33,342	17,563
Directors' loan accounts	80	15,811

	33,422	33,374

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	381	529
Bank loans and overdrafts	4,106	2,898
Corporation tax	55,609	102,700
VAT	1,812	1,798
Net wages	1,472	-

	63,380	107,925

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Unreasonable Effectiveness Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	4,106

8. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	4,106	2,898

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	-	4,106

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mrs Amy Rennison	5,250	-	(8,000 )	-	(2,750 )
Mr Steven Crossan	10,561	269	(8,000 )	-	2,830

The above loan is unsecured, interest free and repayable on demand.

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	190,000	267,000

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