ACCOUNTS - Final Accounts preparation

Registered number: 16067326

USEARCH.TECH LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025


USEARCH.TECH LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF USEARCH.TECH LTD
FOR THE PERIOD ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Usearch.tech Ltd for the Period ended 30 November 2025 which comprise the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Usearch.tech Ltd in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Usearch.tech Ltd and state those matters that we have agreed to state to the director of Usearch.tech Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Usearch.tech Ltd and its director for our work or for this report.

It is your duty to ensure that Usearch.tech Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Usearch.tech Ltd. You consider that Usearch.tech Ltd is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or review of the financial statements of Usearch.tech 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 statutory financial statements.

Sopher + Co LLP

Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD

31 July 2026

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USEARCH.TECH LTD REGISTERED NUMBER:16067326

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	10,125
Cash at bank and in hand		12,566
		22,691
Creditors: amounts falling due within one year	5	(12,637)
Net current assets			10,055
Total assets less current liabilities			10,055

Net assets			10,055

Capital and reserves
Called up share capital			100
Profit and loss account			9,955
			10,055

The director considers 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 Period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 31 July 2026.

D L Powell

Director

The notes on pages 4 to 6 form part of these financial statements.

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USEARCH.TECH LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 30 NOVEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Profit for the period	-	9,955	9,955
Shares issued during the period	100	-	100
At 30 November 2025	100	9,955	10,055

The notes on pages 4 to 6 form part of these financial statements.

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USEARCH.TECH LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Usearch.tech Limited is a limited company registered in England and Wales. Its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB.

The principal activity of the Company during the period was that of consultancy services.

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

The company was incorporated on 7 November 2024 and started trading on 7 November 2024.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:

2.2

Turnover

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:

Turnover comprises revenue recognised by the company in respect of services supplied during the year, net of trade discounts and excluding value added tax.

Revenue is recognised when the company has satisfied its performance obligations by transferring control of the services to the customer, and the amount of revenue can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable for services provided in the ordinary course of business.

For consultancy and professional services, revenue is recognised as the services are performed and delivered to the customer. Where services are provided over a period of time, revenue is recognised by reference to the stage of completion of the engagement at the reporting date, provided that the outcome of the contract can be estimated reliably.

Amounts received in advance of services being provided are recognised as deferred income within creditors and are released to revenue as the related services are performed. Revenue is recognised only when it is probable that the economic benefits associated with the transaction will flow to the company and any specific contractual conditions have been satisfied.

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USEARCH.TECH LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.3

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Taxation

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 reporting date in the countries where the Company operates and generates income.

2.5

Financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.

Cash and cash equivalents comprise cash balances and call deposits.

Employees

The average monthly number of employees, including directors, during the Period was 3.

Debtors

					2025
					£


	Other debtors	75
	Prepayments and accrued income	10,050

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USEARCH.TECH LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

4.Debtors (continued)

		10,125

5.	Creditors: Amounts falling due within one year
		2025
		£

	Other taxation and social security	3,234
	Other creditors	6,122
	Accruals and deferred income	3,281
		12,637

6.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £1,032. Contributions totalling £349 were payable to the fund at the balance sheet date and are included in creditors.

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