REGISTERED NUMBER: 10490891 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

CGUNIT1 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Ari Ojalvo-Oner

Mr Jacquy Isaac Zibi

Mr Alexandre Edouard Zibi

Mr Raphael Daniel Zibi

REGISTERED OFFICE:

50 Long Acre

London

WC2E9JR

REGISTERED NUMBER:

10490891 (England and Wales)

ACCOUNTANTS:

ADPL LLP

293 Green Lanes

London

N13 4XS

FIXED ASSETS

Tangible assets

4

959,621

1,066,333

CURRENT ASSETS

Stocks

-

64,581

Debtors

5

418,007

926,448

Cash at bank and in hand

107,634

485,749

525,641

1,476,778

CREDITORS

Amounts falling due within one year

6

1,827,584

1,646,033

NET CURRENT LIABILITIES

(1,301,943

)

(169,255

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(342,322

)

897,078

CREDITORS

Amounts falling due after more than one year

7

(451,672

)

(650,227

)

PROVISIONS FOR LIABILITIES

8

(28,753

)

(32,242

)

NET (LIABILITIES)/ASSETS

(822,747

)

214,609

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Retained earnings

(825,747

)

211,609

SHAREHOLDERS' FUNDS

(822,747

)

214,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr Alexandre Edouard Zibi - Director

Mr Ari Ojalvo-Oner - Director

Mr Jacquy Isaac Zibi - Director

Mr Raphael Daniel Zibi - Director

1.	STATUTORY INFORMATION

Cgunit1 Limited 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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 75 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 December 2024

and 30 November 2025

88,227

1,558,358

368,076

DEPRECIATION

At 1 December 2024

-

758,289

241,841

Charge for year

-

80,007

18,935

At 30 November 2025

-

838,296

260,776

NET BOOK VALUE

At 30 November 2025

88,227

720,062

107,300

At 30 November 2024

88,227

800,069

126,235

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

99,867

9,011

2,123,539

DEPRECIATION

At 1 December 2024

52,506

4,570

1,057,206

Charge for year

7,104

666

106,712

At 30 November 2025

59,610

5,236

1,163,918

NET BOOK VALUE

At 30 November 2025

40,257

3,775

959,621

At 30 November 2024

47,361

4,441

1,066,333

5.

DEBTORS

30.11.25

30.11.24

£

£

Amounts falling due within one year:

Trade debtors

50,987

31,132

Other debtors

63,820

592,116

114,807

623,248

Amounts falling due after more than one year:

Other debtors

303,200

303,200

Aggregate amounts

418,007

926,448

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

471,638

686,561

Taxation and social security

418,945

403,413

Other creditors

937,001

556,059

1,827,584

1,646,033

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

59,578

Other creditors

451,672

590,649

451,672

650,227

8.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

28,753

32,242

Deferred

tax

£

Balance at 1 December 2024

32,242

Provided during year

(3,489

)

Balance at 30 November 2025

28,753