USP Group Ltd - Period Ending 2026-06-30

USP Group Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	3

USP Group Ltd

Company Information

Director

Mrs Anna Lukaszewska

Registered office

Unit 47 Sir Thomas Longley Road
Medway City Estate
Rochester
England
ME2 4DP

Accountants

UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
USP Group Ltd
for the Year Ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of USP Group Ltd for the year ended 30 June 2026 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of USP Group Ltd, as a body, in accordance with the terms of our engagement letter dated 1 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of USP Group Ltd and state those matters that we have agreed to state to the Board of Directors of USP Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than USP Group Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that USP Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of USP Group Ltd. You consider that USP Group Ltd 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 accounts of USP Group Ltd. 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 accounts.

......................................

UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

5 October 2026

USP Group Ltd

(Registration number: 11304591)
Balance Sheet as at 30 June 2026

	2026 £	2025 £
Fixed assets	8,986	1,157
Current assets	323,114	153,253
Creditors: Amounts falling due within one year	(274,475)	(104,683)
Net current assets	48,639	48,570
Total assets less current liabilities	57,625	49,727
Creditors: Amounts falling due after more than one year	(39,326)	(47,032)
Accruals and deferred income	(1,489)	(1,351)
	16,810	1,344
Capital and reserves	16,810	1,344

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 47 Sir Thomas Longley Road
Medway City Estate
Rochester
ME2 4DP
England

These financial statements were authorised for issue by the director on 5 October 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are presented in sterling which is the financial currency of the company.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 2).

3	Related party transactions

At the year end an amount totalling £Nil (2025: £44,104) was owed by the director. The amounts are unsecured, interest free and repayable on demand.

USP Group Ltd

(Registration number: 11304591)
Balance Sheet as at 30 June 2026

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 October 2026

.........................................
Mrs Anna Lukaszewska
Director