Company No: 15368428 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	12,935		13,551
Investments	4	1,436,141		1,819,488
		1,449,076		1,833,039
Current assets
Debtors	5	21,126		48,060
Cash at bank and in hand		79,325		143,640
		100,451		191,700
Creditors: amounts falling due within one year	6	( 35,597)		( 8,502)
Net current assets		64,854		183,198
Total assets less current liabilities		1,513,930		2,016,237
Net assets		1,513,930		2,016,237
Capital and reserves
Called-up share capital	7	1,237		1,337
Share premium account		2,499,525		2,499,525
Fair value reserve		69,952		26,645
Profit and loss account		( 1,056,784 )		( 511,270 )
Total shareholders' funds		1,513,930		2,016,237

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Unity Wealth Limited (registered number: 15368428) were approved and authorised for issue by the Director on 07 September 2026. They were signed on its behalf by:

Mr E R J Beckett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Unity Wealth Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 31.03.2026		Period from 22.12.2023 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2025	14,798		14,798
Additions	4,786		4,786
At 31 March 2026	19,584		19,584
Accumulated depreciation
At 01 April 2025	1,247		1,247
Charge for the financial year	5,402		5,402
At 31 March 2026	6,649		6,649
Net book value
At 31 March 2026	12,935		12,935
At 31 March 2025	13,551		13,551

4. Fixed asset investments

Investments in subsidiaries

	31.03.2026
	£
Cost
At 01 April 2025	0
Additions	95
At 31 March 2026	95
Carrying value at 31 March 2026	95
Carrying value at 31 March 2025	0

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	1,819,488		1,819,488
Disposals	( 426,748)		( 426,748)
Movement in fair value	43,306		43,306
At 31 March 2026	1,436,046		1,436,046
Carrying value at 31 March 2026	1,436,046		1,436,046
Carrying value at 31 March 2025	1,819,488		1,819,488

5. Debtors

	31.03.2026		31.03.2025
	£		£
Trade debtors	21,001		0
Corporation tax	0		44,016
Other debtors	125		4,044
	21,126		48,060

6. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Trade creditors	9,717		838
Other taxation and social security	17,010		0
Other creditors	8,870		7,664
	35,597		8,502

7. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
337,269 Pre-seed ordinary shares of £ 0.001 each	337		337
900,000 Ordinary shares of £ 0.001 each (31.03.2025: 1,000,000 shares of £ 0.001 each)	900		1,000
	1,237		1,337