UYE (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06887316 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2025 to 30 April 2026

for

UYE (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J J Sinclair

REGISTERED OFFICE:

Christopher Watson House

16/18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

REGISTERED NUMBER:

06887316 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

-

75

Investments

5

-

30,000

-

30,075

CURRENT ASSETS

Debtors

6

362

-

Cash at bank

2,321

9,173

2,683

9,173

CREDITORS

Amounts falling due within one
year

7

2,321

88,063

NET CURRENT ASSETS/(LIABILITIES)

362

(78,890

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

362

(48,815

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

262

(48,915

)

SHAREHOLDERS' FUNDS

362

(48,815

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 October 2026 and were signed by:

Mr J J Sinclair - Director

1.	STATUTORY INFORMATION

UYE (UK) Limited is a private company, limited by shares, domiciled in England and Wales, registration number 06887316. The registered office is 16/18 Station Road, Chapeltown, Sheffield, S35 2XH.

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.

These financial statements for the period ended 31 October 2017 are the first financial statements that comply with FRS 102 Section 1A "Small Entities". The date of transition is 1 May 2015. The transition to FRS 102 Section 1A "Small Entities" has resulted in no changes to the results.

Turnover

Turnover represents net invoiced Developers fees and Project management fees.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the period 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.

Deferred tax

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 period 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.

Going concern

The company meets its day to day working capital requirements through monies introduced by the director. The director will continue to provide funds as they are required by the company to meet its day to day requirements. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Computer

property

equipment

Totals

£

COST

At 1 November 2025

and 30 April 2026

552

4,181

4,733

DEPRECIATION

At 1 November 2025

552

4,106

4,658

Charge for period

-

75

At 30 April 2026

552

4,181

4,733

NET BOOK VALUE

At 30 April 2026

-

At 31 October 2025

-

75

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2025

30,000

Disposals

(30,000

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 31 October 2025

30,000

The company invested £30,000 in June 2015 to acquire 30,000 ordinary 'B' shares in Equitix ESI CHP (SHEFF) Limited, which represents 10% of the whole share capital.

UYE (UK) Limited have considered whether there has been a permanent impairment in the value of their investment in Equitix ESI CHP (SHEFF) Limited and as at 31 October 2019 they consider the investment to be valued correctly

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

362

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

-

3,587

Amounts owed to group undertakings

2,321

77,103

Taxation and social security

-

5,623

Other creditors

-

1,750

2,321

88,063

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mediena Limited.

The registered address of the parent undertaking is 16/18 Station Road, Chapeltown, Sheffield, S35 2XH