REGISTERED NUMBER: 02950596 (England and Wales)

UNIT 67 (MANAGEMENT) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr A B Whittaker

Mr S.J. Whittaker

SECRETARY:

Mrs. M.L. Whittaker

REGISTERED OFFICE:

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

REGISTERED NUMBER:

02950596 (England and Wales)

ACCOUNTANTS:

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

BANKERS:

Lloyds Bank plc

134 High Street

Stourbridge

West Midlands

DY8 1DS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unit 67 (Management) Limited for the year ended 30 November 2025 which comprise the Income Statement, Statement of Financial Position, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Unit 67 (Management) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Unit 67 (Management) Limited and state those matters that we have agreed to state to the Board of Directors of Unit 67 (Management) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unit 67 (Management) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Unit 67 (Management) Limited 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 Unit 67 (Management) Limited. You consider that Unit 67 (Management) Limited 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 financial statements of Unit 67 (Management) Limited. 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.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

20 August 2026

FIXED ASSETS

Tangible assets

4

24,141

27,581

Investment property

5

900,000

900,000

924,141

927,581

CURRENT ASSETS

Debtors

6

131,997

49,656

Cash at bank

21,922

367

153,919

50,023

CREDITORS

Amounts falling due within one year

7

396,367

298,021

NET CURRENT LIABILITIES

(242,448

)

(247,998

)

TOTAL ASSETS LESS CURRENT LIABILITIES

681,693

679,583

CREDITORS

Amounts falling due after more than one year

8

(5,445

)

(7,001

)

PROVISIONS FOR LIABILITIES

(43,905

)

(43,205

)

NET ASSETS

632,343

629,377

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

491,662

491,662

Retained earnings

140,581

137,615

SHAREHOLDERS' FUNDS

632,343

629,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mr A B Whittaker - Director

1.	STATUTORY INFORMATION

Unit 67 (Management) Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents net sales of goods/services, excluding value added tax

Tangible fixed assets

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

Plant and machinery

-

12.5% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

196,679

13,416

40,778

250,873

DEPRECIATION

At 1 December 2024

174,691

7,904

40,697

223,292

Charge for year

2,862

551

27

3,440

At 30 November 2025

177,553

8,455

40,724

226,732

NET BOOK VALUE

At 30 November 2025

19,126

4,961

54

24,141

At 30 November 2024

21,988

5,512

81

27,581

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

900,000

NET BOOK VALUE

At 30 November 2025

900,000

At 30 November 2024

900,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 1999

240,000

Valuation in 2005

98,655

Valuation in 2018

200,000

Cost

361,345

900,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

30,127

431

Amounts owed by participating interests

97,724

46,107

Other debtors

4,146

3,118

131,997

49,656

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,556

42,926

Trade creditors

3,774

308

Amounts owed to group undertakings

269,870

247,053

Taxation and social security

1,383

-

Other creditors

119,784

7,734

396,367

298,021

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,445

7,001

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

778

9.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

491,662

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr A B Whittaker

Balance outstanding at start of year

-

-

Amounts advanced

30,341

-

Amounts repaid

(30,341

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.