Unifai Holdings Limited 31/12/2025 iXBRL

Company registration number: 10142871

Unifai Holdings Limited

Unaudited filleted financial statements

31 December 2025

Unifai Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Unifai Holdings Limited

Directors and other information


	Directors	A H Jackson
		E A B Jackson
		M A Tusch


	Company number	10142871


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Unifai Holdings Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Unifai Holdings Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unifai Holdings Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Unifai Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 25 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Unifai Holdings Limited and state those matters that we have agreed to state to the board of directors of Unifai Holdings Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unifai Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Unifai Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Unifai Holdings Limited. You consider that Unifai Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Unifai Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

7 September 2026

Unifai Holdings Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	19,917		22,750
Tangible assets	6	535		718
Investments	7	1		1
		__________		__________
			20,453		23,469

Current assets
Debtors	8	319,169		434,646
Cash at bank and in hand		2,661		3,369
		__________		__________
		321,830		438,015
Creditors: amounts falling due
within one year	9	( 13,125)		( 2,635)
		__________		__________
Net current assets			308,705		435,380
			__________		__________
Total assets less current liabilities			329,158		458,849

			__________		__________
Net assets			329,158		458,849
			__________		__________

Capital and reserves
Called up share capital			5,749,600		5,749,600
Profit and loss account			( 5,420,442)		( 5,290,751)
			__________		__________
Shareholders funds			329,158		458,849
			__________		__________

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 07 September 2026 , and are signed on behalf of the board by:

E A B Jackson

Director

Company registration number: 10142871

Unifai Holdings Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Patents and licences	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. The patents are amortised from the date of grant.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	Patents and licences	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	30,000	30,000
	__________	__________
Amortisation
At 1 January 2025	7,250	7,250
Charge for the year	2,833	2,833
	__________	__________
At 31 December 2025	10,083	10,083
	__________	__________
Carrying amount
At 31 December 2025	19,917	19,917
	__________	__________
At 31 December 2024	22,750	22,750
	__________	__________

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	5,433	5,433
	__________	__________
Depreciation
At 1 January 2025	4,715	4,715
Charge for the year	183	183
	__________	__________
At 31 December 2025	4,898	4,898
	__________	__________
Carrying amount
At 31 December 2025	535	535
	__________	__________
At 31 December 2024	718	718
	__________	__________

7. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	1	1
	__________	__________
Impairment
At 1 January 2025 and 31 December 2025	-	-
	__________	__________
Carrying amount
At 31 December 2025	1	1
	__________	__________
At 31 December 2024	1	1
	__________	__________

8. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	316,339	432,127
Other debtors	2,830	2,519
	__________	__________
	319,169	434,646
	__________	__________

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	10,480	-
Other creditors	2,645	2,635
	__________	__________
	13,125	2,635
	__________	__________

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	E A B Jackson	( 280)	( 125)	-	( 405)
		__________	__________	__________	__________

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	E A B Jackson	496	( 280)	( 496)	( 280)
		__________	__________	__________	__________