REGISTERED NUMBER: 06584541 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Mastering Ui Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Adam Benjamin Silver

REGISTERED OFFICE:

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

REGISTERED NUMBER:

06584541 (England and Wales)

ACCOUNTANTS:

Robert Lewis Accountants

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

FIXED ASSETS

Tangible assets

4

4,102

2,922

CURRENT ASSETS

Debtors

5

10,740

-

Cash at bank and in hand

324,583

335,948

335,323

335,948

CREDITORS

Amounts falling due within one year

6

9,730

43,199

NET CURRENT ASSETS

325,593

292,749

TOTAL ASSETS LESS CURRENT LIABILITIES

329,695

295,671

PROVISIONS FOR LIABILITIES

779

655

NET ASSETS

328,916

295,016

CAPITAL AND RESERVES

Called up share capital

-

196

Retained earnings

328,916

294,820

SHAREHOLDERS' FUNDS

328,916

295,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 August 2026 and were signed by:

Adam Benjamin Silver - Director

1.	STATUTORY INFORMATION

Mastering Ui Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 (2025 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

10,520

Additions

1,904

At 31 May 2026

12,424

DEPRECIATION

At 1 June 2025

7,598

Charge for year

724

At 31 May 2026

8,322

NET BOOK VALUE

At 31 May 2026

4,102

At 31 May 2025

2,922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

10,500

-

Other debtors

240

-

10,740

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

-

(2

)

Taxation and social security

7,881

20,868

Other creditors

1,849

22,333

9,730

43,199

7.	ULTIMATE CONTROLLING PARTY

This company is controlled by Mr Adam Silver by virtue of a major shareholding