UNISON TRIUMPH INVESTMENTS (UK) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12337685

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		4,369,134		4,325,300
Investment Properties	6		676,500		676,500

			5,045,635		5,001,801
CURRENT ASSETS
Stocks	7	24,858		22,867
Debtors	8	66,302		52,707
Cash at bank and in hand		57,837		65,086

		148,997		140,660
Creditors: Amounts Falling Due Within One Year	9	(352,015 )		(264,813 )

NET CURRENT ASSETS (LIABILITIES)			(203,018 )		(124,153 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,842,617		4,877,648

Creditors: Amounts Falling Due After More Than One Year	10		(1,784,287 )		(1,703,143 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			(84,361 )		(84,361 )

NET ASSETS			2,973,969		3,090,144

CAPITAL AND RESERVES
Called up share capital	12		200		200
Share premium account			2,865,284		2,865,284
Revaluation reserve	13		488,536		488,536
Profit and Loss Account			(380,051 )		(263,876 )

SHAREHOLDERS' FUNDS			2,973,969		3,090,144

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UNISON TRIUMPH INVESTMENTS (UK) LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr I M F ISMAIL

Director

28/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

UNISON TRIUMPH INVESTMENTS (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12337685 . The registered office is Hotel Riviera, The Esplanade, Sidmouth, Devon, EX10 8AY.

2. Accounting Policies

2.1. Early Adoption of Amendments to FRS 102 (Periodic Review 2024)

The company has early adopted the amendments to FRS 102, arising from the Financial Reporting Council's Periodic Review 2024, issued in March 2024. These amendments are effective for accounting periods beginning on or after 1 January 2026, but the company has elected to apply them in these financial statements for the year ended 31 December 2025.

The amendments primarily affect the company's accounting for (please complete sentence with areas affected such as revenue recognition, lease accounting and supplier finance arrangements).

The impact of early adoption has resulted in (please complete sentence with a brief description of quantitative or qualitative effects).

Further details of the transition and the effect on the financial statements are provided in the notes.

2.2. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25% written down value
Fixtures & Fittings	15% Written down value
Computer Equipment	25% Written down value

2.6. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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UNISON TRIUMPH INVESTMENTS (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 38 (2024: 36)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	1

As at 31 December 2025	1

Net Book Value
As at 31 December 2025	1

As at 1 January 2025	1

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	4,250,000	-	81,790	17,868	4,349,658
Additions	-	43,021	29,163	-	72,184

As at 31 December 2025	4,250,000	43,021	110,953	17,868	4,421,842

Depreciation
As at 1 January 2025	-	-	13,507	10,851	24,358
Provided during the period	-	10,755	14,617	2,978	28,350

As at 31 December 2025	-	10,755	28,124	13,829	52,708

Net Book Value
As at 31 December 2025	4,250,000	32,266	82,829	4,039	4,369,134

As at 1 January 2025	4,250,000	-	68,283	7,017	4,325,300

6. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	676,500

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UNISON TRIUMPH INVESTMENTS (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Stocks

	2025	2024
	£	£
Stock	24,858	22,867

8. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	66,302	52,707

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	17,527	-
Trade creditors	56,705	96,136
Bank loans and overdrafts	82,767	3,236
Other creditors	42,374	81,263
Taxation and social security	152,642	84,178

	352,015	264,813

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	946,463	999,328
Cranborne loans	837,824	703,815

	1,784,287	1,703,143

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,527	-

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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UNISON TRIUMPH INVESTMENTS (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

13. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 January 2025	2,865,284	488,536	(263,876 )
Loss for the year and total comprehensive income	-	-	(116,175 )

As at 31 December 2025	2,865,284	488,536	(380,051 )

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