REGISTERED NUMBER: 12371076 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Unity Investment Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Lyons

D Rigby

REGISTERED OFFICE:

Landmark House

43-45 Merton Road

Liverpool

L20 7AP

REGISTERED NUMBER:

12371076 (England and Wales)

ACCOUNTANTS:

Craig Callum Associates Ltd

Landmark House

43-45 Merton Road

Bootle

Liverpool

Merseyside

L20 7AP

FIXED ASSETS

Tangible assets

4

119,142

60,805

Investment property

5

124,626

111,115

243,768

171,920

CURRENT ASSETS

Debtors

6

1,016,144

452,195

Cash at bank

622,809

157,993

1,638,953

610,188

CREDITORS

Amounts falling due within one year

7

342,175

169,474

NET CURRENT ASSETS

1,296,778

440,714

TOTAL ASSETS LESS CURRENT LIABILITIES

1,540,546

612,634

CREDITORS

Amounts falling due after more than one year

8

(18,611

)

(24,261

)

PROVISIONS FOR LIABILITIES

9

(31,473

)

(15,201

)

NET ASSETS

1,490,462

573,172

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,490,460

573,170

SHAREHOLDERS' FUNDS

1,490,462

573,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 12 October 2026 and were signed on its behalf by:

I Lyons - Director

1.	STATUTORY INFORMATION

Unity Investment Group Limited 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.

Turnover

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

Tangible fixed assets

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

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.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

-

87,683

3,388

91,071

Additions

6,594

104,970

5,987

117,551

Disposals

-

(29,114

)

-

(29,114

)

At 31 December 2025

6,594

163,539

9,375

179,508

DEPRECIATION

At 1 January 2025

-

29,419

847

30,266

Charge for year

1,648

40,885

2,344

44,877

Eliminated on disposal

-

(14,777

)

-

(14,777

)

At 31 December 2025

1,648

55,527

3,191

60,366

NET BOOK VALUE

At 31 December 2025

4,946

108,012

6,184

119,142

At 31 December 2024

-

58,264

2,541

60,805

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

111,115

Additions

13,511

At 31 December 2025

124,626

NET BOOK VALUE

At 31 December 2025

124,626

At 31 December 2024

111,115

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

357,073

178,981

Provision for bad debts

(62,603

)

-

Amounts owed by group undertakings

303,347

166,902

Other debtors

347,103

59,956

Prepayments and accrued income

71,224

46,356

1,016,144

452,195

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,650

5,600

Trade creditors

842

-

Amounts owed to group undertakings

139

11,550

Tax

326,799

139,538

Social security and other taxes

1,653

101

Other creditors

1,006

9,625

Accrued expenses

6,086

3,060

342,175

169,474

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

5,700

5,650

Bank loans - 2-5 years

12,911

17,250

Bank loans more 5 yr by instal

-

1,361

18,611

24,261

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,361

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

31,473

15,201

Deferred

tax

£

Balance at 1 January 2025

15,201

Provided during year

16,272

Balance at 31 December 2025

31,473

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

£

I Lyons and D Rigby

Balance outstanding at start of year

(9,625

)

(427

)

Amounts advanced

8,737

-

Amounts repaid

-

(9,198

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(888

)

(9,625

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr I Lyons and Mr D Rigby.