Company: UAC
Filing Date: 2025-12-03
Form Type: S-1
Source: 0001493152-25-025837
Chunk: 279

Company: United Acquisition Corp. I
Filing Date: 2025-12-03
Form: S-1
Chunk 279
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 performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2025.

New York, New York

December 2, 2025

| F-2 |

<div align='center'>UNITED ACQUISITION CORP. I

BALANCE SHEET

OCTOBER 31, 2025</div>

| ASSETS                                                                
 Current Assets                                                        |     |   |         |   |
|:----------------------------------------------------------------------|:----|:--|--------:|:--|
| Prepaid expenses                                                      |     | $ |  25,000 |   |
| Total current assets                                                  |     |   |  25,000 |   |
| Deferred offering costs                                               |     |   | 182,930 |   |
| Total                                                                 
 Assets                                                                |     | $ | 207,930 |   |
| LIABILITIES AND SHAREHOLDER’S                                         
 EQUITY                                                                |     |   |         |   |
| Current Liabilities                                                   |     |   |         |   |
| Accrued offering costs                                                |     | $ | 182,930 |   |
| Accrued expenses                                                      |     |   |  11,462 |   |
| Total                                                                 
 Current Liabilities                                                   |     |   | 194,392 |   |
| Commitments and Contingencies                                         
 (see Note 6)                                                          |     |   |         |   |
| Shareholder’s Equity                                                  |     |   |         |   |
| Preference shares, $0.0001 par value; 1,000,000 shares authorized; no 
 shares issued or outstanding                                          |     |   |       — |   |
| Class A ordinary shares, $0.0001 par value;                           
 100,000,000 shares authorized; no shares issued or outstanding        |     |   |       — |   |
| Class B ordinary shares, $0.0001 par value; 10,000,000                
 shares authorized; 3