REGISTERED NUMBER: 09114410 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

U WEAR (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

A S Rao

Registered office:

Jay Maa Building

Market Street

Droylsden

Manchester

Lancashire

M43 7DJ

Registered number:

09114410 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Current assets

Stocks

5

272,650

170,075

Debtors

6

24,517

26,413

Cash at bank and in hand

31,904

20,569

329,071

217,057

Creditors

Amounts falling due within one year

7

257,419

149,528

Net current assets

71,652

67,529

Total assets less current liabilities

71,652

67,529

Creditors

Amounts falling due after more than one year

8

25,266

30,757

Net assets

46,386

36,772

Capital and reserves

Called up share capital

9

100

100

Retained earnings

46,286

36,672

Shareholders' funds

46,386

36,772

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st October 2026 and were signed by:

A S Rao - Director

1.	Statutory information

U Wear (UK) 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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 4 (2025 - 5 ) .

4.	Tangible fixed assets

Equipment

£

Cost

At 1st February 2025

and 31st January 2026

594

Depreciation

At 1st February 2025

and 31st January 2026

594

Net book value

At 31st January 2026

-

At 31st January 2025

-

5.

Stocks

2026

2025

£

£

Stocks

272,650

170,075

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

18,597

20,589

Other debtors

5,920

5,824

24,517

26,413

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

127,628

47,757

Taxation and social security

48,444

42,604

Other creditors

81,347

59,167

257,419

149,528

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

25,266

30,757

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100