2022-04-062023-04-052023-04-05false02476421Uniquename 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Uniquename Limited

Registered Number
02476421
(England and Wales)

Unaudited Financial Statements for the Year ended
5 April 2023

Uniquename Limited
Company Information
for the year from 6 April 2022 to 5 April 2023

Directors

WILLIAMSON, David
WILLIAMSON, Tessie Helen

Registered Address

Thornborough House
15 Croft Heads
Sowerby Thirsk
YO7 1NY

Registered Number

02476421 (England and Wales)
Uniquename Limited
Statement of Financial Position
5 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property6930,000930,000
930,000930,000
Current assets
Debtors977,48182,531
Cash at bank and on hand92,41584,769
169,896167,300
Creditors amounts falling due within one year10(8,222)(22,035)
Net current assets (liabilities)161,674145,265
Total assets less current liabilities1,091,6741,075,265
Provisions for liabilities11(163,500)(124,289)
Net assets928,174950,976
Capital and reserves
Called up share capital100100
Revaluation reserve490,655529,866
Profit and loss account437,419421,010
Shareholders' funds8928,174950,976
The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2023, and are signed on its behalf by:
WILLIAMSON, David
Director
Registered Company No. 02476421
Uniquename Limited
Notes to the Financial Statements
for the year ended 5 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets’; residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings10
Investment property policy
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Valuation of financial instruments policy
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 06 April 228,5958,595
At 05 April 238,5958,595
Depreciation and impairment
At 06 April 228,5958,595
At 05 April 238,5958,595
Net book value
At 05 April 23--
At 05 April 22--
6.Investment property
The 2023 valuations were made by directors, on an open market value for existing use basis, The historical cost of the investment properties is £275,845.

£
Fair value at 06 April 22930,000
At 05 April 23930,000
7.Description of nature of transactions and balances with related parties
At the balance sheet date there is an amount of £17,947 owed to the company by the director. At the balance sheet date there is an amount of £34,949 owed to the company by the son of the director. Interest has been charged on both of these loans using the HMRC official rate for beneficial loan arrangements.
8.Movements in revaluation reserve
The revaluation reserve represents the amount of unrealised surplus created when the investment property was revalued, less any deferred tax provision. The reserve is non-distributable funds.

£
Reserve at 06 April 22529,866
Deferred Tax on Revaluations(39,211)
At 05 April 23490,655
9.Debtors

2023

2022

££
Other debtors77,48182,531
Total77,48182,531
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Taxation and social security3,91817,378
Accrued liabilities and deferred income4,3044,657
Total8,22222,035
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Provisions for liabilities
The provision for deferred tax relates to deferred tax charged on the revaluation reserve on the investment properties held by the company.

2023

2022

££
Net deferred tax liability (asset)163,500124,289
Total163,500124,289