REGISTERED NUMBER: 10736452 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Ubernet Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R E Taylor

REGISTERED OFFICE:

21 Kings Meadow Road

Colchester

Essex

CO1 1XS

REGISTERED NUMBER:

10736452 (England and Wales)

ACCOUNTANTS:

Knights Lowe Ltd

Chartered Accountants

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

BANKERS:

Metro Bank

One Southampton Row

London

WC1B 5HA

FIXED ASSETS

Tangible assets

4

1,547

1,540

Investments

5

750,100

750,100

751,647

751,640

CURRENT ASSETS

Debtors

6

295,247

295,754

Cash at bank

1,089,700

1,862,713

1,384,947

2,158,467

CREDITORS

Amounts falling due within one year

7

205,800

178,329

NET CURRENT ASSETS

1,179,147

1,980,138

TOTAL ASSETS LESS CURRENT LIABILITIES

1,930,794

2,731,778

CAPITAL AND RESERVES

Called up share capital

8

60

1

Share premium

749,999

749,999

Retained earnings

1,180,735

1,981,778

SHAREHOLDERS' FUNDS

1,930,794

2,731,778

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

The members have not required the company to obtain an audit of its financial statements for the year 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 20 October 2026 and were signed by:

R E Taylor - Director

1.	STATUTORY INFORMATION

Ubernet 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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.

Office equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 May 2025

3,232

Additions

1,026

At 30 April 2026

4,258

DEPRECIATION

At 1 May 2025

1,692

Charge for year

1,019

At 30 April 2026

2,711

NET BOOK VALUE

At 30 April 2026

1,547

At 30 April 2025

1,540

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 May 2025

and 30 April 2026

750,100

NET BOOK VALUE

At 30 April 2026

750,100

At 30 April 2025

750,100

Cost or valuation at 30 April 2026 is represented by:

Shares in

group

undertakings

£

Cost

750,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

295,247

295,615

Other debtors

-

139

295,247

295,754

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

202,710

164,055

Other creditors

3,090

14,274

205,800

178,329

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

NIL

Ordinary

£1

-

1

60

Ordinary A

£1

60

-

60

1