UNISONO UK LIMITED 31/12/2025 iXBRL

Company registration number: SC551411

UNISONO UK LIMITED

Filleted financial statements

31 December 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

UNISONO UK LIMITED

Contents

Directors and other information

Director's responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

UNISONO UK LIMITED

Directors and other information


	Director	Mr Karim Kamal Bernoussi


	Company number	SC551411


	Registered office	Reception/ 39 SVP 1st Floor
		39 St. Vincent Place
		Glasgow
		G1 2ER


	Auditor	Pearlman Rose
		Chartered Accountants & Statutory Auditors
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Accountants	Tax and Advise Ltd
		19 The Circle
		Queen Elizabeth Street
		London
		SE1 2JE




	Bankers	Santander UK PLC
		2 Triton Square
		Regent's Place
		London
		NW1 3AN

UNISONO UK LIMITED

Director's responsibilities statement

Year ended 31 December 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

UNISONO UK LIMITED

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	885		2,500
Tangible assets	6	7,969		8,570
Investments	7	12,010		9,210
		_______		_______
			20,864		20,280

Current assets
Debtors	8	329,147		254,625
Cash at bank and in hand		70,146		17,763
		_______		_______
		399,293		272,388
Creditors: amounts falling due
within one year	9	( 885,111)		( 747,340)
		_______		_______
Net current liabilities			( 485,818)		( 474,952)
			_______		_______
Total assets less current liabilities			( 464,954)		( 454,672)

Creditors: amounts falling due
after more than one year	10		( 1,377,938)		( 2,336,928)

Provisions for liabilities			21,825		21,825

			_______		_______
Net liabilities			( 1,821,067)		( 2,769,775)
			_______		_______

Capital and reserves
Called up share capital			100,001		100,001
Profit and loss account			( 1,921,068)		( 2,869,776)
			_______		_______
Shareholder deficit			( 1,821,067)		( 2,769,775)
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr Karim Kamal Bernoussi

Director

Company registration number: SC551411

UNISONO UK LIMITED

Statement of changes in equity

Year ended 31 December 2025

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


At 1 January 2023	100,001	( 2,786,345)	( 2,686,344)

Profit/(loss) for the year		( 83,431)	( 83,431)
	_______	_______	_______
Total comprehensive income for the year	-	( 83,431)	( 83,431)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	100,001	( 2,869,776)	( 2,769,775)

Profit/(loss) for the year		948,708	948,708
	_______	_______	_______
Total comprehensive income for the year	-	948,708	948,708

	_______	_______	_______
At 31 December 2025	100,001	( 1,921,068)	( 1,821,067)
	_______	_______	_______

UNISONO UK LIMITED

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Reception/ 39 SVP 1st Floor, 39 St. Vincent Place, Glasgow, G1 2ER.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	5 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	3 to 4 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 54 (2024: 56 ).

5. Intangible assets

	Other intangible assets	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	46,745	46,745
	_______	_______
Amortisation
At 1 January 2025	44,245	44,245
Charge for the year	1,615	1,615
	_______	_______
At 31 December 2025	45,860	45,860
	_______	_______
Carrying amount
At 31 December 2025	885	885
	_______	_______
At 31 December 2024	2,500	2,500
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025	63,382	63,382
Additions	2,503	2,503
	_______	_______
At 31 December 2025	65,885	65,885
	_______	_______
Depreciation
At 1 January 2025	54,812	54,812
Charge for the year	3,104	3,104
	_______	_______
At 31 December 2025	57,916	57,916
	_______	_______
Carrying amount
At 31 December 2025	7,969	7,969
	_______	_______
At 31 December 2024	8,570	8,570
	_______	_______

7. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 January 2025	9,210	9,210
Additions	2,800	2,800
	_______	_______
At 31 December 2025	12,010	12,010
	_______	_______
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	12,010	12,010
	_______	_______
At 31 December 2024	9,210	9,210
	_______	_______

8. Debtors

	2025	2024
	£	£
Trade debtors	324,383	246,112
Other debtors	4,764	8,513
	_______	_______
	329,147	254,625
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	463,105	446,101
Trade creditors	27,104	145,758
Social security and other taxes	180,648	147,731
Other creditors	214,254	7,750
	_______	_______
	885,111	747,340
	_______	_______

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	1,377,938	2,336,928
	_______	_______

Amounts falling due after more than one year include the Long Term Loan.

11. Summary audit opinion

The auditor's report dated 31 July 2026 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

12. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Unisono Soluciones de Negocio S.A	958,990	274,656	1,377,938	2,336,928
	_______	_______	_______	_______

The Company's immediate and ultimate parent undertaking is Unisono Soluciones de Negocio S.A., which owns 100% of the issued share capital of the Company. During the year ended 31 December 2025, the Company entered into transactions with its parent undertaking amounting to £958,990 (2024: £274,565). At 31 December 2025, the Company owed its parent undertaking £1,377,938 (2024: £2,336,928). The year-end balance is unsecured, interest-free and repayable on demand. No guarantees have been given or received in respect of the outstanding balance.

13. Controlling party

The Company is ultimately controlled by Mr Patrick Drahi and Mr Karim-Kamal Bernoussi through their shareholdings and voting rights in the Company's ultimate parent undertaking. Mr Patrick Drahi holds a majority interest, with ownership of more than 50% but less than 75% of the shares and voting rights, while Mr Karim-Kamal Bernoussi holds more than 25% but not more than 50% of the shares and voting rights. Accordingly, no single individual exercises ultimate control over the Company.