summary financial statement
A statement providing financial information about a company that is derived from its annual accounts. Listed companies may opt to supply this abbreviated form of the accounts to their members in place of the full accounts, but only if the members do not object (Companies Act 2006 s 426–32).

• unpaid seller
• unpaid vendor’s lien
• unpaid work requirement
• unreasonable behaviour
• unreasonableness
• unregistered company
• unregistered land
• unsecured creditor
• unsolicited goods
• unsworn evidence
• unsworn statement
• uplift
• Upper Tribunal
• urine specimen
• usage
• use
• use and occupation
• use classes
• use of force
• user
• use upon a use
• usual covenants
• usufruct
• utilitarianism
• utility model