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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Universal Partners

No ticker printed · Stock Exchange of Mauritius · Company statements

On this page
Company details
Legal name
Universal Partners Limited
Listing
No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2026 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2026 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2026: final status not established

    Summary issued by Universal Partners Limited 'By order of the Board' (Intercontinental Trust Limited, Company Secretary, 9 September 2026, typeset; PDF p3, page image), pursuant to SEM Listing Rule 12.14 and the JSE Listings Requirements (p4). It states that the summary was approved by the Board on 8 September 2026 and that Nexia Baker & Arenson issued an unmodified audit opinion on the company's audited financial statements (p3); no auditor's report on the summary is printed and no audit report date or signature is shown.

    Source: Universal Partners Limited Summarised Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-09)

  • 2026: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The Board accepts full responsibility for the preparation of these summarised audited financial statements and for ensuring that the financial information has been correctly extracted from the underlying audited financial statements.' (p4); 'The summarised audited financial statements for the year ended 30 June 2026 ... have been prepared using accounting policies consistent with International Financial Reporting Standards ...' (p3). No auditor's report on the summary is printed; the summary states 'These summarised audited financial statements were approved by the Board on 8 September 2026. Nexia Baker & Arenson, the external auditors, have issued an unmodified audit opinion on the Company's audited financial statements for the year ended 30 June 2026.' (p3). Summarised statements of financial position (p5), profit or loss and other comprehensive income (p6), changes in equity (p7) and cash flows (p8), line by line; no notes beyond the basis of preparation (p3).

    Source: Universal Partners Limited Summarised Audited Financial Statements for the year ended 30 June 2026 (dated 2026-09-09)

  • Annual report for 2025: final status not established

    The independent auditors' report (unmodified opinion, PDF p37) closes with the typeset names 'Nexia Baker & Arenson, Chartered Accountants' and 'Govinden Monien FCCA, Licensed by FRC' and the date 09 September 2025, with no visible signature (PDF p38, render checked: name_printed_unsigned). The statements were approved by the board on 09 September 2025 and signed by Marc Ooms (Chairman) and Pierre Joubert (CEO) with handwritten signatures (PDF p39, render checked).

    Source: Universal Partners Integrated Annual Report 2025 (dated 2025-09-09)

  • Auditor's emphasis of matter

    No emphasis-of-matter or going-concern paragraph; one key audit matter (valuation of unquoted investments, GBP 92,590,733) (p37).

    Source: Universal Partners Integrated Annual Report 2025 (dated 2025-09-09)

  • Total income

    GBP 7,349

    7,349 GBP units · p6

    Change not shown.

    Investment holding company: no revenue line; 'Total income' (interest income) is its printed income measure (FY2026 p6).

  • Fair value gain on investments

    GBP 623,508

    623,508 GBP units · p6

    Change not shown.

    Printed 'Fair value gain on remeasurement of financial assets at fair value through profit or loss' (label wraps; p6); the main return driver of an investment holding company.

  • Loss for the year

    −GBP 1.34 million

    (1,338,363) GBP units · p6

    Change not shown.

    Printed 'Loss for the year' (p6).

  • Investments at fair value through profit or loss

    GBP 91.0 million

    91,014,241 GBP units · p5

    Change not shown.

    Printed 'Investments at fair value through profit or loss' (p5), the company's principal asset.

  • Total assets

    GBP 91.6 million

    91,640,812 GBP units · p5

    Change not shown.

    Printed 'Total assets' (p5).

  • Total equity

    GBP 84.5 million

    84,493,797 GBP units · p5

    Change not shown.

    Equity subtotal printed without a label (p5); standard concept.

Large amounts are rounded for reading (GBP million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the two years come from different filings.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in GBP units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — annual report, final status not established; reported for the year · source
    • Annual report for 2025: final status not established. The independent auditors' report (unmodified opinion, PDF p37) closes with the typeset names 'Nexia Baker & Arenson, Chartered Accountants' and 'Govinden Monien FCCA, Licensed by FRC' and the date 09 September 2025, with no visible signature (PDF p38, render checked: name_printed_unsigned). The statements were approved by the board on 09 September 2025 and signed by Marc Ooms (Chairman) and Pierre Joubert (CEO) with handwritten signatures (PDF p39, render checked).
    • Auditor's emphasis of matter. No emphasis-of-matter or going-concern paragraph; one key audit matter (valuation of unquoted investments, GBP 92,590,733) (p37).
  • FY to 30 Jun 2024 — annual report, final status not established; comparative in the FY to 30 Jun 2025 filing · source
    • Annual report for 2025: final status not established. The independent auditors' report (unmodified opinion, PDF p37) closes with the typeset names 'Nexia Baker & Arenson, Chartered Accountants' and 'Govinden Monien FCCA, Licensed by FRC' and the date 09 September 2025, with no visible signature (PDF p38, render checked: name_printed_unsigned). The statements were approved by the board on 09 September 2025 and signed by Marc Ooms (Chairman) and Pierre Joubert (CEO) with handwritten signatures (PDF p39, render checked).
    • Auditor's emphasis of matter. No emphasis-of-matter or going-concern paragraph; one key audit matter (valuation of unquoted investments, GBP 92,590,733) (p37).

Income statement

Income statement, GBP units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingsource limitations
Interest income 7,349 287,073 1,358,537
Total income1 7,349 287,073 1,419,337
Management fees2 (1,827,340) (1,826,423) (1,853,426)
Performance fees (accrued but not paid)34 791,925 (495,056) 1,102,590
Interest on borrowings (472,285) (306,869) (32,643)
Amortisation of structuring fee5 (33,333) (33,333) (78,430)
General and administrative expenses (426,554) Not reported in this filing76 Not reported in this filing7
Total expenditure8 (1,967,587) (3,150,481) (1,442,710)
Operating loss (1,960,238) (2,863,408) (23,373)
through profit or loss9 623,508 5,804,077 (253,580)
Impairment loss on loan receivable10 –11 (11,356,570) –12
Net foreign exchange (loss) / gain13 (1,633) 363 (1,883)
Loss before tax14 (1,338,363) (8,415,538) (278,836)
Tax expense –15 –16 –16
Loss for the year (1,338,363) (8,415,538) (278,836)
Other comprehensive income for the year, net of tax –17 –18 –18
Total comprehensive loss for the year (1,338,363) (8,415,538) (278,836)
Other income Not reported in this filing19 –20 60,800
Other expenses Not reported in this filing21 (162,041) (161,021)
Directors fees (non-executive)22 Not reported in this filing23 (143,470) (154,668)
Commitment fees24 Not reported in this filing25 (129,098) (181,043)
Legal and professional fees26 Not reported in this filing27 (54,191) (84,069)
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
  2. Printed “–”, read as nil: subtotal_arithmetic: is.profit_before_tax.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  4. Printed “–”, read as nil: subtotal_arithmetic: is.profit_for_year.
  5. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
  6. Printed “–”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
  7. Printed “–”, read as nil: subtotal_arithmetic: is.native.co_2v6kh6xte0f5.total_income.
Notes and alternative reported figures (20)
  1. “Total income” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of the income section (interest income only).
  2. “Management fees” is an issuer-specific line, not mapped to a shared definition: Fees paid to the investment advisor (Argo) under the investment management agreement.
  3. “Performance fees (accrued but not paid)” is an issuer-specific line, not mapped to a shared definition: Provision for performance fees linked to the fair value of investments; printed positive in 2026 (a reversal) and negative in 2025.
  4. Printed under different labels across filings: “Performance fees (accrued but not paid and reversed)”; “Performance fees (accrued but not paid)”.
  5. “Amortisation of structuring fee” is an issuer-specific line, not mapped to a shared definition: Amortisation of the term-loan structuring fee.
  6. Published summary of audited statements dated 2026-09-09 presents this line for this year: (488,800) (p6). Not shown in this column, which follows one filing's presentation.
  7. Not reported in this filing: Not printed: the FY2025 statement of profit or loss and other comprehensive income (p39) has no 'General and administrative expenses' line. It itemises expenditure as Management fees, Performance fees, Interest on borrowings, Other expenses, Directors fees (non-executive), Commitment fees, Amortisation of structuring fee and Legal and professional fees, already transcribed under their own concepts. Checked on the page image (p39).
  8. “Total expenditure” is an issuer-specific line, not mapped to a shared definition: Printed subtotal of the expenditure section.
  9. Printed under different labels across filings: “Fair value gain / (loss) on remeasurement of investments at fair value through profit or loss”; “through profit or loss”.
  10. “Impairment loss on loan receivable”: mapping to a shared definition is uncertain. Impairment of a loan receivable (2025 only; 2026 printed '-').
  11. Printed under different labels across filings: “Net foreign exchange (loss) / gain”; “Net foreign exchange gain / (loss)”.
  12. Printed under different labels across filings: “Loss before tax”; “Loss before taxation”.
  13. Not reported in this filing: Not printed: the FY2026 summarised statement of profit or loss and other comprehensive income (p6) has no 'Other income' line; income consists of 'Interest income' (7,349) and 'Total income' (7,349). Checked on the page image (p6).
  14. Not reported in this filing: Not reported separately: the FY2026 summarised statement of profit or loss (p6) prints no 'Other expenses' line; its expenditure lines are Management fees, Performance fees, Interest on borrowings, Amortisation of structuring fee and 'General and administrative expenses' ((426,554); 2025 comparative (488,800), which equals the sum of the separately printed 2025 lines Other expenses, Directors fees, Commitment fees and Legal and professional fees in the FY2025 report). Checked on the page image (p6).
  15. “Directors fees (non-executive)” is an issuer-specific line, not mapped to a shared definition: Expenditure line (FY2025 annual report).
  16. Not reported in this filing: Not reported separately: the FY2026 summarised statement of profit or loss (p6) prints no 'Directors fees (non-executive)' line; its expenditure lines are Management fees, Performance fees, Interest on borrowings, Amortisation of structuring fee and 'General and administrative expenses' ((426,554); 2025 comparative (488,800), which equals the sum of the separately printed 2025 lines Other expenses, Directors fees, Commitment fees and Legal and professional fees in the FY2025 report). Checked on the page image (p6).
  17. “Commitment fees” is an issuer-specific line, not mapped to a shared definition: Expenditure line: term-loan commitment fees (FY2025 annual report).
  18. Not reported in this filing: Not reported separately: the FY2026 summarised statement of profit or loss (p6) prints no 'Commitment fees' line; its expenditure lines are Management fees, Performance fees, Interest on borrowings, Amortisation of structuring fee and 'General and administrative expenses' ((426,554); 2025 comparative (488,800), which equals the sum of the separately printed 2025 lines Other expenses, Directors fees, Commitment fees and Legal and professional fees in the FY2025 report). Checked on the page image (p6).
  19. “Legal and professional fees” is an issuer-specific line, not mapped to a shared definition: Expenditure line (FY2025 annual report).
  20. Not reported in this filing: Not reported separately: the FY2026 summarised statement of profit or loss (p6) prints no 'Legal and professional fees' line; its expenditure lines are Management fees, Performance fees, Interest on borrowings, Amortisation of structuring fee and 'General and administrative expenses' ((426,554); 2025 comparative (488,800), which equals the sum of the separately printed 2025 lines Other expenses, Directors fees, Commitment fees and Legal and professional fees in the FY2025 report). Checked on the page image (p6).

Balance sheet

Balance sheet, GBP units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingsource limitations
Investments at fair value through profit or loss 91,014,241 92,590,733 84,374,682
Other receivable1 348,430 2,459,709 2,459,709
Non-current assets (unlabelled subtotal)2 91,362,671 95,050,442 86,834,391
Receivables and prepayments3 133,000 133,000 11,176,698
Cash and cash equivalents 145,141 148,300 248,856
Current assets (unlabelled subtotal)4 278,141 281,300 11,425,554
Total assets 91,640,812 95,331,742 98,259,945
Stated capital 72,722,936 72,641,018 72,641,018
Retained earnings 11,770,861 13,109,224 21,524,762
Equity (unlabelled subtotal)5 84,493,797 85,750,242 94,165,780
Borrowings 4,405,570 5,610,533 614,375
Non-current liabilities (unlabelled subtotal)6 4,405,570 5,610,533 614,375
Payables7 2,741,445 3,970,967 3,479,790
Current liabilities (unlabelled subtotal)8 2,741,445 3,970,967 3,479,790
Total liabilities 7,147,015 9,581,500 4,094,165
Total equity and liabilities 91,640,812 95,331,742 98,259,945
Notes and alternative reported figures (8)
  1. “Other receivable” is an issuer-specific line, not mapped to a shared definition: Non-current other receivable (SC Lowy loan notes receivable per the commentary).
  2. Printed under different labels across filings: “Non-current assets”; “Non-current assets (unlabelled subtotal)”.
  3. “Receivables and prepayments”: mapping to a shared definition is uncertain. Printed 'Receivables and prepayments'.
  4. Printed under different labels across filings: “Current assets”; “Current assets (unlabelled subtotal)”.
  5. Printed under different labels across filings: “Equity (unlabelled subtotal)”; “Total equity”.
  6. Printed under different labels across filings: “Non-current liabilities”; “Non-current liabilities (unlabelled subtotal)”.
  7. “Payables”: mapping to a shared definition is uncertain. Printed 'Payables'.
  8. Printed under different labels across filings: “Current liabilities”; “Current liabilities (unlabelled subtotal)”.

Cash flow

Cash flow, GBP units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingsource limitations
Net cash flows used in operating activities1 (516,642) (2,176,588) (2,309,147)
Acquisition of investments2 –3 (2,411,974) (1,423,127)
Proceeds from share buy back4 2,200,000 Not reported in this filing65 Not reported in this filing6
Loans advanced to subsidiary78 –3 (43,000) (2,137,920)9
Interest received 7,349 4,148 34,730
Net cash flows generated from / (used in) investing activities10 2,207,349 (2,450,826) (3,526,317)
Loan received 1,000,000 4,700,000 500,000
Loan repaid (2,200,000) –11 (9,057,702)
Interest paid (575,784) (173,142) (380,503)
Issue of shares12 81,918 Not reported in this filing135 Not reported in this filing13
Net cash flows (used in) / generated from financing activities14 (1,693,866) 4,526,858 (9,038,205)
Net change in cash and cash equivalents (3,159) (100,556) (14,873,669)
Cash and cash equivalents at the beginning of the year15 148,300 248,856 15,122,525
Cash and cash equivalents at the end of the year16 145,141 148,300 248,856
Payment of structuring fee17 Not reported in this filing18 –11 (100,000)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “(2,137,9”; read as (2,137,920). p40: The text layer spaces the last two digits of the 2024 cell ('(2,137,9 2 0)'); the page image prints (2,137,920) (p40).
  3. Printed “–”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (15)
  1. Printed under different labels across filings: “Net cash flow used in operating activities”; “Net cash flows used in operating activities”.
  2. “Acquisition of investments” is an issuer-specific line, not mapped to a shared definition: Investing outflow.
  3. “Proceeds from share buy back” is an issuer-specific line, not mapped to a shared definition: Proceeds from the share repurchase by SC Lowy of the company's equity interest (investing inflow).
  4. Published summary of audited statements dated 2026-09-09 presents this line for this year: - (p8). Not shown in this column, which follows one filing's presentation.
  5. Not reported in this filing: Not printed: the FY2025 statement of cash flows (p40) has no 'Proceeds from share buy back' line; its investing lines are 'Acquisition of investments', 'Loans advanced to subsidiaries' and 'Interest received'. Checked on the page image (p40).
  6. “Loans advanced to subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing outflow.
  7. Printed under different labels across filings: “Loans advanced to subsidiaries”; “Loans advanced to subsidiary”.
  8. Printed under different labels across filings: “Net cash flows generated from / (used in) investing activities”; “Net cash flows used in investing activities”.
  9. “Issue of shares” is an issuer-specific line, not mapped to a shared definition: Financing inflow.
  10. Not reported in this filing: Not printed as a cash flow: the FY2025 statement of cash flows (p40) has no 'Issue of shares' line among its financing activities (Payment of structuring fee, Interest paid, Loan repaid, Loan received). An 'Issue of shares' line with dashes appears only under the memorandum heading 'Non-cash transactions', which is not this cash-flow concept. Checked on the page image (p40).
  11. Printed under different labels across filings: “Net cash flows (used in) / generated from financing activities”; “Net cash flows generated from / (used in) financing activities*”.
  12. Printed under different labels across filings: “Cash and cash equivalents at beginning of year”; “Cash and cash equivalents at the beginning of the year”.
  13. Printed under different labels across filings: “Cash and cash equivalents at end of year”; “Cash and cash equivalents at the end of the year”.
  14. “Payment of structuring fee” is an issuer-specific line, not mapped to a shared definition: Financing outflow: term-loan structuring fee.
  15. Not reported in this filing: Not printed: the FY2026 summarised statement of cash flows (p8) has no 'Payment of structuring fee' line; its financing lines are 'Loan received', 'Loan repaid', 'Interest paid' and 'Issue of shares'. Checked on the page image (p8).

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — annual report (final status not established), as reported for the year; FY to 30 Jun 2024 — annual report (final status not established), comparative reported in the annual report for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Annual reportreported for the yearsource limitationsFY to 30 Jun 2024Annual reportcomparative in FY to 30 Jun 2025 filingsource limitations
Earnings / (loss) per share (per share)51 (0.01835)2 (0.11545)3 (0.00383)4
Weighted average shares (shares)7 72,943,246 72,894,199 †6 72,894,199
† Note 6. Source status: this figure comes from published summary of audited statements “Universal Partners Limited Summarised Audited Financial Statements for the year ended 30 June 2026” (p6), whose final status is not established. The column's main source does not print this line.
Shares in issue at year end (shares)9 72,963,857 72,894,199 †8 72,894,199
† Note 8. Source status: this figure comes from published summary of audited statements “Universal Partners Limited Summarised Audited Financial Statements for the year ended 30 June 2026” (p5), whose final status is not established. The column's main source does not print this line.
  1. Printed as (1.835) pence; value converted to GBP at 100 pence = 1 GBP.
  2. Printed as (11.545) Pence; value converted to GBP at 100 Pence = 1 GBP.
  3. Printed as (0.383) Pence; value converted to GBP at 100 Pence = 1 GBP.
Notes and alternative reported figures (4)
  1. Printed under different labels across filings: “Basic and headline loss per share (pence)*”; “Loss per share (Pence)”.
  2. Earnings / (loss) per share: printed as “Basic and headline loss per share (pence)*”.
  3. Weighted average shares: printed as “Weighted average number of shares in issue”.
  4. Shares in issue at year end: printed as “Number of shares in issue”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Universal Partners Limited Summarised Audited Financial Statements for the year ended 30 June 2026

    Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established

    Audit: Nexia Baker & Arenson (named); no auditor's opinion on the full statements in this document

    Final status: Summary issued by Universal Partners Limited 'By order of the Board' (Intercontinental Trust Limited, Company Secretary, 9 September 2026, typeset; PDF p3, page image), pursuant to SEM Listing Rule 12.14 and the JSE Listings Requirements (p4). It states that the summary was approved by the Board on 8 September 2026 and that Nexia Baker & Arenson issued an unmodified audit opinion on the company's audited financial statements (p3); no auditor's report on the summary is printed and no audit report date or signature is shown.

    Document date
    9 Sep 2026
    Auditor's report
    date not recorded
    Board approval
    8 Sep 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026
    Basis
    company statements · GBP units (printed “GBP”)
    • Unlabelled subtotals close the non-current assets, current assets, equity, non-current liabilities and current liabilities (p5). 'Performance fees (accrued but not paid)' is printed positive in 2026 (791,925, a reversal) and negative in 2025, and is added as printed in 'Total expenditure' (p6).
    • Loss per share printed in pence ((1.835); 2025: (11.545), p6), stored in pounds with the printed figure and unit kept. The directory listing records the SEM GBP line ('UNIVERSAL (GBP)') with no ticker; the document prints SEM share code UPL.N0000 and ISIN MU0526N00007 (p1).
    • No auditor's report on the summary is printed; the summary states 'These summarised audited financial statements were approved by the Board on 8 September 2026. Nexia Baker & Arenson, the external auditors, have issued an unmodified audit opinion on the Company's audited financial statements for the year ended 30 June 2026.' (p3).
    • Summarised statements of financial position (p5), profit or loss and other comprehensive income (p6), changes in equity (p7) and cash flows (p8), line by line; no notes beyond the basis of preparation (p3).
    Technical details
    File
    8 pages, with a text layer
    SHA-256
    100c98a3e364174d3efd3071f4e6492df6749a21769c2778b20d60892d5ea387
    Entity as printed
    UNIVERSAL PARTNERS LIMITED (Incorporated in the Republic of Mauritius) (Registration number: 138035 C1/GBL); SEM share code: UPL.N0000; JSE share code: UPL; ISIN: MU0526N00007
    Issuer copy
    retrieved 2026-10-08T19:12:02Z

  • Universal Partners Integrated Annual Report 2025

    Year ended 30 June 2025 · Annual report · final status not established

    Audit: Nexia Baker & Arenson, unmodified opinion

    Auditor's sign-off: Govinden Monien FCCA, Nexia Baker & Arenson (typeset)

    Final status: The independent auditors' report (unmodified opinion, PDF p37) closes with the typeset names 'Nexia Baker & Arenson, Chartered Accountants' and 'Govinden Monien FCCA, Licensed by FRC' and the date 09 September 2025, with no visible signature (PDF p38, render checked: name_printed_unsigned). The statements were approved by the board on 09 September 2025 and signed by Marc Ooms (Chairman) and Pierre Joubert (CEO) with handwritten signatures (PDF p39, render checked).

    Document date
    9 Sep 2025
    Auditor's report
    9 Sep 2025
    Board approval
    9 Sep 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
    Basis
    company statements · GBP units (printed “£”)
    • Expenditure lines are printed positive and deducted in the operating loss; stored negative. 'Performance fees (accrued but not paid and reversed)' is printed 495,056 in 2025 (a charge) and (1,102,590) in 2024 (a reversal) and adds as printed into total expenditure (p39).
    • Loss per share printed in pence ((11.545); 2024: (0.383), p39), stored in pounds with the printed figure and unit kept.
    Technical details
    File
    54 pages, with a text layer
    SHA-256
    07190318bf5a8fb79f81d8667a0094292d6a21ccd1bbc6499913866df5e13021
    Entity as printed
    Universal Partners Limited (the 'Company')
    Issuer copy
    retrieved 2026-10-08T19:12:06Z

Data notes

  • Loans advanced to subsidiaries — Printed '(2,137,9'; read as '(2,137,920)'. The text layer spaces the last two digits of the 2024 cell ('(2,137,9 2 0)'); the page image prints (2,137,920) (p40). (Universal Partners Integrated Annual Report 2025, p40)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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· Company methodology and coverage