ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 15321208

UAT-UK LIMITED

(A company limited by guarantee)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

UAT-UK LIMITED

(A company limited by guarantee)

COMPANY INFORMATION

Directors	E Burrows
	R G Cantrill
	P Derrick
	M G Nicholson
	G Rae
	M J Thompson


Company secretary	E Voight


Registered number	15321208


Registered office	The Faculty Building
	Exhibition Road
	South Kensington
	London
	SW7 2AZ


Accountants	Lakin Rose Limited
	Chartered Accountants
	Cambridge House
	Camboro Business Park
	Girton
	Cambridge
	CB3 0QH

UAT-UK LIMITED

(A company limited by guarantee)

REGISTERED NUMBER: 15321208

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand		742,269		-
		742,269		-
Creditors: amounts falling due within one year	4	(312,938)		(303,332)
Net current assets/(liabilities)			429,332		(303,332)
Creditors: amounts falling due after more than one year			(384,000)		-

Net assets/(liabilities)			45,332		(303,332)

Capital and reserves
Profit and loss account	45,332	(303,332)
	45,332	(303,332)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of income and retained earnings 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 on 11 September 2026.

E Burrows

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

UAT-UK LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

The company is a private company limited by guarantee incorporated in England and Wales. The address of the registered office is The Faculty Building, Exhibition Road, South Kensington, London, SW7 2AZ.

2.Accounting policies

2.1

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Candidate testing fees are recognised in the period in which testing occurs.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 2

UAT-UK LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

Page 3

UAT-UK LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	152,515	11,666
Corporation tax	11,242	-
Accruals and deferred income	149,181	291,666
	312,938	303,332

5.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Other loans	384,000	-
	384,000	-



Amounts falling due 2-5 years
Other loans	384,000	-

	384,000	-


7.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 4