REGISTERED NUMBER: 03723551 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Unigro Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Padfield

N White

REGISTERED OFFICE:

Gay Dawn Offices

Pennis Lane

Fawkham

Longfield

Kent

DA3 8LY

REGISTERED NUMBER:

03723551 (England and Wales)

ACCOUNTANTS:

Haxell Giddings Limited

Black Barn

Gay Dawn Farm

Valley Road

Fawkham

Kent

DA3 8LY

FIXED ASSETS

Property, plant and equipment

4

12,745

10,382

CURRENT ASSETS

Inventories

40,814

30,000

Debtors

5

480,298

942,358

Cash at bank and in hand

58,162

169,020

579,274

1,141,378

CREDITORS

Amounts falling due within one year

6

308,755

680,104

NET CURRENT ASSETS

270,519

461,274

TOTAL ASSETS LESS CURRENT LIABILITIES

283,264

471,656

CREDITORS

Amounts falling due after more than one year

7

2,281

12,554

NET ASSETS

280,983

459,102

CAPITAL AND RESERVES

Called up share capital

8

2,632

2,632

Share premium

9

523,368

523,368

Retained earnings

9

(245,017

)

(66,898

)

SHAREHOLDERS' FUNDS

280,983

459,102

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 9 June 2026 and were signed on its behalf by:

N White - Director

1.	STATUTORY INFORMATION

Unigro 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

Revenue 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.

Plant and machinery 15% and 25% reducing balance

Inventories

Inventories have been valued at the lower of cost and estimated selling price les costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.

Long term contracts

Profit and loss account recognition

Income from contracting and service activities represents the value of work carried out during the year, including amounts not invoiced. when the outcome of individual contracts can be foreseen with reasonable certainty and can be estimated reliably, margin is recognised by reference to the stage of completion, based on the lower of the percentage margin earned to date and that prudently forecast at completion. Full provision is made for all known or expected losses as foreseen.

Balance sheet recognition

Amounts recoverable on contracts which are included on debtors, are stated at cost, plus attributable profit to the extent that this is reasonably certain after making provisions for contingencies, less any losses incurred or foreseen in bringing contract to completion, and less amounts received as progress payments. Cost for this purpose includes valuations of all work done and other attributable costs. For any contracts where receipts exceed book value, the excess is included in creditors as payments on account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

28,086

Additions

4,110

At 31 December 2025

32,196

DEPRECIATION

At 1 January 2025

17,704

Charge for year

1,747

At 31 December 2025

19,451

NET BOOK VALUE

At 31 December 2025

12,745

At 31 December 2024

10,382

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

473,490

867,672

Other debtors

6,808

74,686

480,298

942,358

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,052

10,780

Trade creditors

204,818

568,759

Taxation and social security

29,091

429

Other creditors

63,794

100,136

308,755

680,104

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,281

12,554

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,632

Ordinary

£1

2,632

2,632

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

(66,898

)

523,368

456,470

Deficit for the year

(178,119

)

(178,119

)

At 31 December 2025

(245,017

)

523,368

278,351

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY