2022-09-012023-08-312023-08-31false10936722UNIQUECOMMERCE LTD2023-11-16iso4217:GBPxbrli:pure109367222022-09-01109367222023-08-31109367222022-09-012023-08-31109367222021-09-01109367222022-08-31109367222021-09-012022-08-3110936722bus:SmallEntities2022-09-012023-08-3110936722bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3110936722bus:AbridgedAccounts2022-09-012023-08-3110936722bus:PrivateLimitedCompanyLtd2022-09-012023-08-3110936722core:WithinOneYear2023-08-3110936722core:AfterOneYear2023-08-3110936722core:WithinOneYear2022-08-3110936722core:AfterOneYear2022-08-3110936722core:ShareCapital2023-08-3110936722core:SharePremium2023-08-3110936722core:RevaluationReserve2023-08-3110936722core:OtherReservesSubtotal2023-08-3110936722core:RetainedEarningsAccumulatedLosses2023-08-3110936722core:ShareCapital2022-08-3110936722core:SharePremium2022-08-3110936722core:RevaluationReserve2022-08-3110936722core:OtherReservesSubtotal2022-08-3110936722core:RetainedEarningsAccumulatedLosses2022-08-3110936722core:LandBuildings2023-08-3110936722core:PlantMachinery2023-08-3110936722core:Vehicles2023-08-3110936722core:FurnitureFittings2023-08-3110936722core:OfficeEquipment2023-08-3110936722core:NetGoodwill2023-08-3110936722core:IntangibleAssetsOtherThanGoodwill2023-08-3110936722core:ListedExchangeTraded2023-08-3110936722core:UnlistedNon-exchangeTraded2023-08-3110936722core:LandBuildings2022-08-3110936722core:PlantMachinery2022-08-3110936722core:Vehicles2022-08-3110936722core:FurnitureFittings2022-08-3110936722core:OfficeEquipment2022-08-3110936722core:NetGoodwill2022-08-3110936722core:IntangibleAssetsOtherThanGoodwill2022-08-3110936722core:ListedExchangeTraded2022-08-3110936722core:UnlistedNon-exchangeTraded2022-08-3110936722core:LandBuildings2022-09-012023-08-3110936722core:PlantMachinery2022-09-012023-08-3110936722core:Vehicles2022-09-012023-08-3110936722core:FurnitureFittings2022-09-012023-08-3110936722core:OfficeEquipment2022-09-012023-08-3110936722core:NetGoodwill2022-09-012023-08-3110936722core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3110936722core:ListedExchangeTraded2022-09-012023-08-3110936722core:UnlistedNon-exchangeTraded2022-09-012023-08-3110936722core:MoreThanFiveYears2022-09-012023-08-3110936722core:Non-currentFinancialInstruments2023-08-3110936722core:Non-currentFinancialInstruments2022-08-3110936722dpl:CostSales2022-09-012023-08-3110936722dpl:DistributionCosts2022-09-012023-08-3110936722core:LandBuildings2022-09-012023-08-3110936722core:PlantMachinery2022-09-012023-08-3110936722core:Vehicles2022-09-012023-08-3110936722core:FurnitureFittings2022-09-012023-08-3110936722core:OfficeEquipment2022-09-012023-08-3110936722dpl:AdministrativeExpenses2022-09-012023-08-3110936722core:NetGoodwill2022-09-012023-08-3110936722core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3110936722dpl:GroupUndertakings2022-09-012023-08-3110936722dpl:ParticipatingInterests2022-09-012023-08-3110936722dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3110936722core:ListedExchangeTraded2022-09-012023-08-3110936722dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3110936722core:UnlistedNon-exchangeTraded2022-09-012023-08-3110936722dpl:CostSales2021-09-012022-08-3110936722dpl:DistributionCosts2021-09-012022-08-3110936722core:LandBuildings2021-09-012022-08-3110936722core:PlantMachinery2021-09-012022-08-3110936722core:Vehicles2021-09-012022-08-3110936722core:FurnitureFittings2021-09-012022-08-3110936722core:OfficeEquipment2021-09-012022-08-3110936722dpl:AdministrativeExpenses2021-09-012022-08-3110936722core:NetGoodwill2021-09-012022-08-3110936722core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3110936722dpl:GroupUndertakings2021-09-012022-08-3110936722dpl:ParticipatingInterests2021-09-012022-08-3110936722dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3110936722core:ListedExchangeTraded2021-09-012022-08-3110936722dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3110936722core:UnlistedNon-exchangeTraded2021-09-012022-08-3110936722core:NetGoodwill2023-08-3110936722core:IntangibleAssetsOtherThanGoodwill2023-08-3110936722core:LandBuildings2023-08-3110936722core:PlantMachinery2023-08-3110936722core:Vehicles2023-08-3110936722core:FurnitureFittings2023-08-3110936722core:OfficeEquipment2023-08-3110936722core:AfterOneYear2023-08-3110936722core:WithinOneYear2023-08-3110936722core:ListedExchangeTraded2023-08-3110936722core:UnlistedNon-exchangeTraded2023-08-3110936722core:ShareCapital2023-08-3110936722core:SharePremium2023-08-3110936722core:RevaluationReserve2023-08-3110936722core:OtherReservesSubtotal2023-08-3110936722core:RetainedEarningsAccumulatedLosses2023-08-3110936722core:NetGoodwill2022-08-3110936722core:IntangibleAssetsOtherThanGoodwill2022-08-3110936722core:LandBuildings2022-08-3110936722core:PlantMachinery2022-08-3110936722core:Vehicles2022-08-3110936722core:FurnitureFittings2022-08-3110936722core:OfficeEquipment2022-08-3110936722core:AfterOneYear2022-08-3110936722core:WithinOneYear2022-08-3110936722core:ListedExch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UNIQUECOMMERCE LTD

Registered Number
10936722
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

UNIQUECOMMERCE LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

HOZMANN, Sandor Csaba
KOVACS, Akos Lajos

Registered Address

85 Great Portland Street
1st Floor
London
W1W 7LT

Registered Number

10936722 (England and Wales)
UNIQUECOMMERCE LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks109,489240,302
Debtors738,21854,439
Cash at bank and on hand7,59323,882
155,300318,623
Creditors amounts falling due within one year8(96,553)(117,906)
Net current assets (liabilities)58,747200,717
Total assets less current liabilities58,747200,717
Creditors amounts falling due after one year(75,000)(105,000)
Net assets(16,253)95,717
Capital and reserves
Called up share capital22
Profit and loss account(16,255)95,715
Shareholders' funds(16,253)95,717
The financial statements were approved and authorised for issue by the Board of Directors on 16 November 2023, and are signed on its behalf by:
KOVACS, Akos Lajos
Director
Registered Company No. 10936722
UNIQUECOMMERCE LTD
Notes to the Financial Statements
for the year ended 31 August 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 throughout the period of review was that of online retail.
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
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
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.
6.Employee information

20232022
Average number of employees during the year34
7.Debtors

2023

2022

££
Trade debtors / trade receivables7,6145,531
Other debtors-4,918
Prepayments and accrued income30,60443,990
Total38,21854,439
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables24,45448,731
Bank borrowings and overdrafts31,70230,000
Taxation and social security9,10311,847
Other creditors31,29427,328
Total96,553117,906
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.