ACCOUNTS - Final Accounts

Registered number: 16021073

LATTICE UNITED LTD

(A Company Limited by Guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

LATTICE UNITED LTD

(A Company Limited by Guarantee)

REGISTERED NUMBER: 16021073

BALANCE SHEET

AS AT 31 OCTOBER 2025

	2025
	£


Total assets less current liabilities	-

Net assets	-


Capital and reserves	-

For the period ended 31 October 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 by:

................................................

Mr T Clifton

Director

Date: 13 August 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

LATTICE UNITED LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Lattice United Ltd is a private company limited by guarantee without share capital incorporated in England and Wales within the United Kingdom. The address of the reigstered office is 2 Chester Road, Colmworth Business Park, St Neots, Cambridgeshire, England, PE19 8YT.

The Company was incorporated on 16 October 2024.

2.	Guarantee company note

The company is limited by guarantee and does not have a share capital. Each member undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the company in the event of it being wound up.

3.	Nature of the company's activities

The principal activity of the company is to act as trustee of the Random Factor Limited Employee Ownership Trust ('the EOT'), which has been established for the benefit of the eligible employees of Random Factor Limited.

4.Accounting policies

4.1

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 Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The Company's functional and presentational currency is Pounds Sterling.

The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

4.2

Going concern

The Directors have considered the going concern basis in preparing these financial statements.
Accordinly, the Directors consider it appropriate to prepare the financial statements on the going concern basis and no adjustments have been made should the company not be able to continue as a going concern.

4.3

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.

4.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other

Page 2

LATTICE UNITED LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.Accounting policies (continued)

4.4

Financial instruments (continued)

third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.

Employees

The average monthly number of employees, including directors, during the period was 5.

6.	Employee Ownership Trust

The Company acts as Trustee for an Employee Ownership Trust (EOT). The Company holds shares in Random Factor Limited on behalf of the EOT. Shares held by the company on behalf of the EOT are not included in these financial statements.


7.	Related party disclosures

The Directors of the Company; Mr T Clifton and Mr J Roberts, are also directors of Random Factor Limited, the company for which Lattice United Ltd acts as a trustee.

8.	Contingent liabilities

The company has entered into a debenture and cross-guarantee arrangement with Barclays Bank PLC in respect of banking facilities provided to its subsidiary undertaking. Under the terms of the agreement, the company has granted fixed and floating charges over its assets as security for amounts owed by the subsidiary to the bank.

Page 3