ACCOUNTS - Final Accounts preparation

Registered number: 04927888

UBER AGENCY LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2025

UBER AGENCY LIMITED

Company Information

Directors	G J Clark
	R Sandom (appointed 17 April 2025)


Registered number	04927888


Registered office	Corn Mill B10, Tileyard North
	Unit 1.4
	First Floor
	Wakefield
	WF1 5FT

UBER AGENCY LIMITED

Registered number: 04927888

Balance sheet

As at 31 December 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		24,194		26,655
			24,194		26,655
Current assets
Debtors		258,561		294,970
Cash at bank and in hand		541,074		487,018
		799,635		781,988
Creditors: amounts falling due within one year		(270,040)		(332,838)
Net current assets			529,595		449,150
Total assets less current liabilities			553,789		475,805
Provisions for liabilities			(5,646)		(6,379)
Net assets			548,143		469,426

Capital and reserves
Called up share capital	7	90	55
Other reserves		46	46
Profit and loss account		548,007	469,325
		548,143	469,426

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UBER AGENCY LIMITED

Registered number: 04927888

Balance sheet (continued)

As at 31 December 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2026.

G J Clark	R Sandom
Director	Director

The notes on pages 3 to 7 form part of these financial statements.

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UBER AGENCY LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

1.	General information

Uber Agency Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information page of these financial statements.

The financial statements are presented in sterling which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
   - the Company has transferred the significant risks and rewards of ownership to the buyer;
   - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor
   - effective control over the goods sold;
   - the amount of revenue can be measured reliably;
   - it is probable that the Company will receive the consideration due under the transaction; and
   - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
   - the amount of revenue can be measured reliably;
   - it is probable that the Company will receive the consideration due under the contract;
   - the stage of completion of the contract at the end of the reporting period can be measured reliably; and
   - the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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UBER AGENCY LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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UBER AGENCY LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Leasehold improvements	-	20%	straight line
Fixtures and fittings	-	18%	reducing balance
Office equipment	-	18%	reducing balance
Computer equipment	-	18%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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UBER AGENCY LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

Employees

The average monthly number of employees, including directors, during the year was 10 (2024 -12).

4.	Tangible fixed assets

	Leasehold improvements	Office equipment	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£
Cost or valuation
At 1 January 2025	2,730	17,594	141,421	152,019	313,764
Additions	-	-	1,092	1,645	2,737
At 31 December 2025	2,730	17,594	142,513	153,664	316,501
Depreciation
At 1 January 2025	1,138	17,594	136,327	132,051	287,110
Charge for the year on owned assets	546	-	1,015	3,636	5,197
At 31 December 2025	1,684	17,594	137,342	135,687	292,307
Net book value
At 31 December 2025	1,046	-	5,171	17,977	24,194
At 31 December 2024	1,593	-	5,094	19,968	26,655

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	541,074	487,018
	541,074	487,018

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UBER AGENCY LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

6.	Deferred taxation

		2025
		£

	At 1 January 2025	6,379
	Utilised in year	(733)
	At 31 December 2025	5,646

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Accelerated capital allowances	5,646	6,379
		5,646	6,379

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

45 (2024 -45) Ordinary A shares of £1.00 each	45	45
45 (2024 -10) Ordinary C shares of £1.00 each	45	10

	90	55

On 17 April 2025 the company issued 35 C Ordinary shares of £1 each, the price paid per share was equal to the par value of £1 per share.

The C Ordinary shares issued carry full ordinary rights for both voting and dividends however capital rights are restricted to participate on a pari passu basis with other classes of shares on any distribution or winding up only if surplus assets or proceeds exceed £500,000.

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