Registered number
06698298
Unique Support Services Ltd
Unaudited Filleted Accounts
30 June 2023
API Partnership Limited t/a Chandler & Georges
Chartered Accountants
75 Westow Hill
Crystal Palace
London
SE19 1TX
www.cgca.co.uk
Mob: 0208 761 2213
Unique Support Services Ltd
Registered number: 06698298
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 14,265 14,262
Current assets
Stocks 76,631 28,550
Debtors 5 542,193 588,975
Cash at bank and in hand 607,330 282,473
1,226,154 899,998
Creditors: amounts falling due within one year 6 (488,162) (436,668)
Net current assets 737,992 463,330
Total assets less current liabilities 752,257 477,592
Creditors: amounts falling due after more than one year 7 (127,219) (165,144)
Provisions for liabilities (2,710) (2,710)
Net assets 622,328 309,738
Capital and reserves
Called up share capital 1 1
Profit and loss account 622,327 309,737
Shareholder's funds 622,328 309,738
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Paul Vincent
Director
Approved by the board on 27 February 2024
Unique Support Services Ltd
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
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).
Turnover
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. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Motor Vehicles 20% reducing balance
Stocks and work-in-progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Work-in-progress represents work undertaken as at the year end and invoiced after the year end.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
Government grants
Government grants are recognised where there is reasonable assurance that the grant will be received, and all attached conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed.

During the year the company benefited from receipts from the UK Government under the Coronavirus Job Retention Scheme (CJRS).

The company also benefited from Business Rates Relief and the Coronavirus Business Interruption Loan Scheme (CBILS).
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 60 58
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2022 392,349
At 30 June 2023 392,349
Amortisation
At 1 July 2022 392,349
At 30 June 2023 392,349
Net book value
At 30 June 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2022 1,934 32,983 34,917
Additions 3,616 - 3,616
At 30 June 2023 5,550 32,983 38,533
Depreciation
At 1 July 2022 1,182 19,473 20,655
Charge for the year 911 2,702 3,613
At 30 June 2023 2,093 22,175 24,268
Net book value
At 30 June 2023 3,457 10,808 14,265
At 30 June 2022 752 13,510 14,262
5 Debtors 2023 2022
£ £
Trade debtors 364,824 413,270
Other debtors 177,369 175,705
542,193 588,975
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 60,032 76,376
Obligations under finance lease and hire purchase contracts - 2,436
Trade creditors 25,571 25,805
Taxation and social security costs 390,779 323,355
Other creditors 11,780 8,696
488,162 436,668
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 127,219 165,144
Bank loans comprise of a Coronavirus Business Interruption Loan Scheme (CBILS) of £250,000. The rate of interest is 10.20% and the loan is repayable in 5 years with the first repayment commenced in May 2022.
8 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Paul Vincent
Loan - interest charged at 4% 126,707 - - 126,707
126,707 - - 126,707
9 Controlling party
The company is controlled by Paul Vincent.
10 Other information
Unique Support Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
75 Westow Hill
Crystal Palace
London
SE19 1TX
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