REGISTERED NUMBER: 11259206 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

UNITEDUS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L J Taylor

J Rust

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

11259206 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

-

-

Investment property

4

485,000

545,000

485,000

545,000

CURRENT ASSETS

Cash at bank

2,338

1,604

CREDITORS

Amounts falling due within one year

5

3,240

2,190

NET CURRENT LIABILITIES

(902

)

(586

)

TOTAL ASSETS LESS CURRENT LIABILITIES

484,098

544,414

CREDITORS

Amounts falling due after more than one year

6

545,858

532,626

NET (LIABILITIES)/ASSETS

(61,760

)

11,788

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(61,761

)

11,787

(61,760

)

11,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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:

J Rust - Director

1.	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 as modified by the revaluation of certain assets.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover represents the following types of income:

- Rental income

- Income from the sale of properties

All income is recognised on a receivable basis.

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

-

25% straight line

Fixtures and fittings

-

25% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

8,068

1,102

9,170

DEPRECIATION

At 1 April 2025

and 31 March 2026

8,068

1,102

9,170

NET BOOK VALUE

At 31 March 2026

-

-

-

At 31 March 2025

-

-

-

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

545,000

Revaluations

(60,000

)

At 31 March 2026

485,000

NET BOOK VALUE

At 31 March 2026

485,000

At 31 March 2025

545,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2019

518,190

Valuation in 2024

(28,190

)

Valuation in 2025

55,000

Valuation in 2026

(60,000

)

485,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

832

-

Accrued expenses

2,408

2,190

3,240

2,190

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans more 5 yrs non-inst

398,026

385,452

Amounts owed to group undertakings

147,832

147,174

545,858

532,626

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

398,026

385,452

7.	RELATED PARTY DISCLOSURES

During the year, the company received rent amounting to £22,050 (2025: £39,000) from Unitedus Limited.

As at the year end, the company owes Unitedus Limited £147,832. The balance is interest free and repayable on demand.

Also, as at the year end, the company owes Unitedus Heavy Industries Limited £832. The balance is interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are J Rust and L Taylor.

This was by virtue of their joint 100% holding of the issued share capital.

9.	ACCOUNTING BASIS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the year, the company made a loss of £73,548, and as at the year end the current liabilities exceeded current assets by £902.

The validity of this basis depends upon the continued support of the company's directors. The directors confirm that they will give the required support.