REGISTERED NUMBER: 07948191 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

UNITEDUS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J Rust

L J Taylor

N L Burns

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

07948191 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

54,378

38,320

CURRENT ASSETS

Debtors

5

421,406

277,339

Cash at bank

458,204

487,310

879,610

764,649

CREDITORS

Amounts falling due within one year

6

292,878

221,650

NET CURRENT ASSETS

586,732

542,999

TOTAL ASSETS LESS CURRENT LIABILITIES

641,110

581,319

PROVISIONS FOR LIABILITIES

13,595

9,580

NET ASSETS

627,515

571,739

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

627,415

571,639

627,515

571,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Statement of Income and Retained Earnings 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:

J Rust - Director

L J Taylor - Director

1.	STATUTORY INFORMATION

Unitedus Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 comprises the value of services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Over the term of the lease

Long leasehold

-

10% straight line

Plant and machinery

-

25% straight line

Computer equipment

-

33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Short

Long

Plant and

Computer

leasehold

leasehold

machinery

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

19,277

12,955

62,956

60,707

155,895

Additions

-

18,230

8,220

8,439

34,889

At 28 February 2026

19,277

31,185

71,176

69,146

190,784

DEPRECIATION

At 1 March 2025

1,928

12,555

54,770

48,322

117,575

Charge for year

1,928

3,126

7,340

6,437

18,831

At 28 February 2026

3,856

15,681

62,110

54,759

136,406

NET BOOK VALUE

At 28 February 2026

15,421

15,504

9,066

14,387

54,378

At 28 February 2025

17,349

400

8,186

12,385

38,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

246,739

93,561

Amounts owed by associates

147,833

147,175

Other debtors

8,327

8,327

Directors' loan accounts

-

357

Prepayments and accrued income

18,507

27,919

421,406

277,339

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

120

-

Trade creditors

6,142

29,988

Amounts owed to associates

1

1

Tax

168,528

91,458

Social security and other taxes

-

12,539

VAT

97,257

54,361

Other creditors

3,680

7,007

Directors' loan accounts

15,750

23,796

Accruals and deferred income

1,400

2,500

292,878

221,650

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

31,150

31,150

Between one and five years

93,450

124,600

124,600

155,750

8.	TRANSACTIONS WITH AND LOANS TO DIRECTORS

During the year, the directors decreased their loan to the company. As at 28 February 2026, the company owed them £15,750 (2025: £23,797).

These balances represented the maximum amount outstanding during the year and the loans are interest free and repayable on demand.

Also during the year, the company paid the directors rent amounting to £1,180 each as a result of utilising office space within their home.

9.	RELATED PARTY DISCLOSURES

During the year, the company paid rent amounting to £26,800 (2025: £38,000) to Unitedus Holdings Limited as a result of utilising space within their office.

As at the year end, Unitedus Holdings Limited owed the company £147,833. The balance is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

As there is no majority shareholder the company is controlled by the Board.