REGISTERED NUMBER: 14621158 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

UFabrik Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J A R Price

R D East

REGISTERED OFFICE:

Building 329. Suite G4

Doncastle Road

Bracknell

Berkshire

RG12 8PE

REGISTERED NUMBER:

14621158 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Tangible assets

5

933

-

CURRENT ASSETS

Stocks

440,891

115,763

Debtors

6

528,566

113,739

Cash at bank

3,111

2,200

972,568

231,702

CREDITORS

Amounts falling due within one year

7

(1,180,035

)

(444,495

)

NET CURRENT LIABILITIES

(207,467

)

(212,793

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(206,534

)

(212,793

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(206,634

)

(212,893

)

(206,534

)

(212,793

)

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

J A R Price - Director

1.	STATUTORY INFORMATION

UFabrik 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis as the related company CMYUK Limited has confirmed that it will continue to provide support to the company to enable it to meet its liabilities for the twelve months from the date of signing these financial statements.

Turnover

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

Tangible fixed assets

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

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

Additions

1,200

At 31 March 2026

1,200

Depreciation

Charge for year

267

At 31 March 2026

267

Net book value

At 31 March 2026

933

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

158,669

63,432

Other debtors

369,897

50,307

528,566

113,739

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

727,747

306,321

Other creditors

452,288

138,174

1,180,035

444,495

8.	RELATED PARTY DISCLOSURES

During the year Ufabrik Limited received working capital funding of £185,000 (2025: £73,000) from CMYUK Digital Ltd, a company related by virtue of common control. In addition, CMYUK Digital Ltd recharged costs of £9,238 (2025: £3,125) and made purchases of £381,090 (2025: nil) to/from UFabrik Ltd. At the year end, the company owed CMYUK Digital Ltd £268,000 (2025: £83,000) on the working capital funding and CMYUK Digital Ltd owed UFabrik Ltd £251,421 (2025: £ nil) on its trading activities.

During the year the company made sales of £147,424 (2025: £nil) and purchases of £953,019 (2025: £208,822) to/from CMYUK Ltd, a company related by virtue of common control.At the year end the company owed CMYUK Ltd £689,933 (2025: £349,175) on its trading activities and £53,000 (2025: £53,000) on working capital funding.

During the year UFabrik Limited received consultancy services from Luna Consulting Inc. of £48,125 (2025: £nil), a company related by virtue of a common director.