Unified World Communications Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01656462 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Unified World Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C C Brookes

H A Jones

REGISTERED OFFICE:

Office 7b

The Saturn Centre

Challenge Way

Blackburn

Lancashire

BB1 5QB

REGISTERED NUMBER:

01656462 (England and Wales)

AUDITORS:

Freedman Frankl & Taylor

Statutory Auditors

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

CURRENT ASSETS

Debtors

5

4,566,590

3,478,017

Cash at bank

323,702

415,237

4,890,292

3,893,254

CREDITORS

Amounts falling due within one year

6

(843,394

)

(767,082

)

NET CURRENT ASSETS

4,046,898

3,126,172

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,046,898

3,126,172

CREDITORS

Amounts falling due after more than one year

7

(11,088

)

-

NET ASSETS

4,035,810

3,126,172

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

4,035,710

3,126,072

SHAREHOLDERS' FUNDS

4,035,810

3,126,172

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 9 October 2026 and were signed on its behalf by:

C C Brookes - Director

1.	STATUTORY INFORMATION

Unified World Communications 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned entities within the group.

Significant judgements and estimates

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue comprises the fair value of consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Revenue is shown net of sales returns, value added tax, rebates and discounts.

The company recognises revenue when:

-

The amount of revenue can be reliably measured;

-

it is probable that future economic benefit will flow into the entity;

-

and specific criteria have been met for each of the company's activities.

Interest income

Interest income is recognised in the statement of income and retained earnings using the effective interest method.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost less any tax, discounts and rebates. Cost includes the original purchase price of the asset and costs attributable to bringing the asset into its working condition for its intended use. Subsequently they are recorded at cost less accumulated depreciation and impairment.

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

Improvements to property

- The period of the lease

Fixtures and fittings

- 25% on cost

Computer equipment

- 25% on cost

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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Operating leases

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

Going concern

The company's financial statements for the year ended 31 December 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

17,839

26,363

7,931

52,133

DEPRECIATION

At 1 January 2025

and 31 December 2025

17,839

26,363

7,931

52,133

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

175,497

419,034

Amounts owed by group undertakings

29

-

Other debtors

120,048

139,880

295,574

558,914

Amounts falling due after more than one year:

Amounts owed by group undertakings

4,271,016

2,919,103

Aggregate amounts

4,566,590

3,478,017

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

94,765

153,346

Amounts owed to group undertakings

1,095

-

Taxation and social security

85,337

123,044

Other creditors

662,197

490,692

843,394

767,082

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Amounts owed to group undertakings

11,088

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Adam Caplan BSc (Hons) BFP FCA (Senior Statutory Auditor)

for and on behalf of Freedman Frankl & Taylor

10.	CONTINGENT LIABILITIES

The company has guaranteed the loan facilities of a group company. The loan balance was £31,541,917 as at 31 December 2025.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

H A Jones

Balance outstanding at start of year

-

199,283

Amounts advanced

-

120,752

Amounts repaid

-

(320,035

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

12.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking at the balance sheet date was Duke Capital Limited, a company registered in Guernsey.

The company's parent undertaking at the balance sheet date for which the group accounts are drawn up was Intec Business Holdings Limited, a company registered in England and Wales.

Registered Office

Colony One

Silk Street

Ancoats

Manchester

United Kingdom

M4 6LZ