Underwriters Laboratories (UL) is like a safety police for things that people use every day. They make sure that toys, appliances, and other things are safe to use so you don't hurt yourself.
When people want to sell something like a new toaster, they send it to UL to make sure it's safe. UL tests it to make sure it won't start a fire or shock anyone. If it passes all the tests, the toaster gets a "UL Listed" sticker that shows buyers that it's safe.
UL also looks at whole buildings to see if they're safe. They check the wiring, fire alarms, and other things to make sure that the building is safe for people inside.
So UL helps make sure that everything we use and places we go to are safe for us.