Unity Healthcare UK Limited - Filleted accounts

Registered number

09939639

Unity Healthcare UK Limited

Filleted Accounts

31 January 2026

Unity Healthcare UK Limited
Registered number:		09939639
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		4,562			9,122
Tangible assets	4		5,289			5,864
Investments	5		1,078,827			1,078,827
			1,088,678			1,093,813

Current assets
Debtors	6	5,540			3,333
Cash at bank and in hand		7,835			50,595
		13,375			53,928

Creditors: amounts falling due within one year	7	(114,210)			(93,716)

Net current liabilities			(100,835)			(39,788)

Total assets less current liabilities			987,843			1,054,025

Creditors: amounts falling due after more than one year	8		(1,681,561)			(1,699,561)



Net liabilities			(693,718)			(645,536)

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			(694,718)			(646,536)

Shareholders' funds			(693,718)			(645,536)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Going Concern

The accounts have been prepared on a going concern basis which assumes the continued support
of the company's creditors. Should this support be withdrawn and not replaced by alternative
finance, the company would be unable to continue trading. Adjustments would have to be made to
reduce the value of assets to their recoverable amount, to provide for any further liabilities that
might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Mr. Song Lu
Director
Approved by the board on 28 October 2026

Unity Healthcare UK Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

2	Going concern

	The company is dependent on the continued support of the directors and shareholders.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years
	Motor vehicles	Reducing 25%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			30		28


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					45,602
	At 31 January 2026					45,602

	Amortisation
	At 1 February 2025					36,480
	Provided during the year					4,560
	At 31 January 2026					41,040

	Net book value
	At 31 January 2026					4,562
	At 31 January 2025					9,122

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	12,871		13,205		26,076
	Additions	1,454		-		1,454
	At 31 January 2026	14,325		13,205		27,530

	Depreciation
	At 1 February 2025	12,578		7,634		20,212
	Charge for the year	636		1,393		2,029
	At 31 January 2026	13,214		9,027		22,241

	Net book value
	At 31 January 2026	1,111		4,178		5,289
	At 31 January 2025	293		5,571		5,864


5	Investments

Other
investments
£
	Cost
	At 1 February 2025					1,078,827

	At 31 January 2026					1,078,827


6	Debtors			2026		2025
£					£

	Director current account			4,340		3,033
	Other debtors			1,200		300
				5,540		3,333


7	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			51,731		42,110
	Other creditors			62,479		51,606
				114,210		93,716


8	Creditors: amounts falling due after one year			2026		2025
£					£

	Other creditors			1,681,561		1,699,561


9	Other information

	Unity Healthcare UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	41 The Broadway
	Cheam
	Sutton
	Surrey
	SM3 8BL