2022-04-012023-03-312023-03-31false11884591UNDIQUE 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UNDIQUE LIMITED

Registered Number
11884591
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

UNDIQUE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

GUDELIS, Ignas

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

11884591 (England and Wales)
UNDIQUE LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7841,909
841,909
Current assets
Debtors132,080165,063
Current asset investments2,2542,254
Cash at bank and on hand81,43382,374
215,767249,691
Creditors amounts falling due within one year11(147,483)(183,453)
Net current assets (liabilities)68,28466,238
Total assets less current liabilities68,36868,147
Provisions for liabilities(16)(363)
Net assets68,35267,784
Capital and reserves
Called up share capital11
Profit and loss account68,35167,783
Shareholders' funds68,35267,784
The financial statements were approved and authorised for issue by the Director on 17 November 2023, and are signed on its behalf by:
GUDELIS, Ignas
Director
Registered Company No. 11884591
UNDIQUE LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is IT consultancy.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Going concern
The director have reviewed the financial position of the company and consider the company to continue trading as a going concern.
6.Employee information

20232022
Average number of employees during the year11
7.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 226,169
At 31 March 236,169
Depreciation and impairment
At 01 April 224,259
Charge for year1,826
At 31 March 236,085
Net book value
At 31 March 2384
At 31 March 221,909
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
GUDELIS, Ignas(583)585,744589,499(4,338)
(583)585,744589,499(4,338)
9.Dividends proposed and payable

2023

2022

££
Dividends Paid580,266615,137
Total580,266615,137
10.Debtors within one year

2023

2022

££
Trade debtors / trade receivables132,045164,890
Prepayments and accrued income35173
Total132,080165,063
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.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables75,88294,278
Taxation and social security61,63678,567
Other creditors4,339583
Accrued liabilities and deferred income5,62610,025
Total147,483183,453
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.