Unisun UK Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Unisun UK Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Unisun UK Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Unisun UK Ltd , as a body, in accordance with the terms of our engagement letter dated 16 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of Unisun UK Ltd and state those matters that we have agreed to state to the directors of Unisun UK Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unisun UK Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Unisun UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Unisun UK Ltd . You consider that Unisun UK 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 accounts of Unisun UK 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 financial statements.

28/07/2026

JGTAX LLP

30 Churchill Place

London

E14 5RE

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Unisun UK Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 12969485

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,508		6,626

			3,508		6,626
CURRENT ASSETS
Debtors	5	40,836		20,093
Cash at bank and in hand		59,538		58,924

		100,374		79,017
Creditors: Amounts Falling Due Within One Year	6	(65,528 )		(55,396 )

NET CURRENT ASSETS (LIABILITIES)			34,846		23,621

TOTAL ASSETS LESS CURRENT LIABILITIES			38,354		30,247

NET ASSETS			38,354		30,247

CAPITAL AND RESERVES
Called up share capital	7		100		100
Other reserves			8,000		-
Profit and Loss Account			30,254		30,147

SHAREHOLDERS' FUNDS			38,354		30,247

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 Kin Lee Director	Ms Yuanyuan Liao Director	Ms Yunqian Zhang Director
29/07/2026

The notes on pages 3 to 4 form part of these financial statements.

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Unisun UK Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Unisun UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12969485 . The registered office is 7 Bell Yard, London, WC2A 2JR.

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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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

3 years Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	11,031

As at 31 October 2025	11,031

Depreciation
As at 1 November 2024	4,405
Provided during the period	3,118

As at 31 October 2025	7,523

...CONTINUED

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Unisun UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	3,508

As at 1 November 2024	6,626

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,320	17,519
Other debtors	10,516	2,574

	40,836	20,093

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,632	8,131
Other creditors	34,242	28,996
Taxation and social security	19,654	18,269

	65,528	55,396

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. 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
	£	£	£	£	£
Mr Kin Lee	-	6,906	-	-	6,906

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

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