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Company Registration No. 10528447 (England and Wales)
UNICORN DIRECT LIMITED Unaudited accounts for the year ended 31 December 2023
UNICORN DIRECT LIMITED Unaudited accounts Contents
Page
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UNICORN DIRECT LIMITED Company Information for the year ended 31 December 2023
Director
M Penny
Company Number
10528447 (England and Wales)
Registered Office
Flat 4 69 Downview Road Worthing BN11 4QY
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UNICORN DIRECT LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,000 
10,000 
Tangible assets
97,730 
56,204 
107,730 
66,204 
Current assets
Cash at bank and in hand
44,163 
56,232 
Creditors: amounts falling due within one year
(50,320)
(38,471)
Net current (liabilities)/assets
(6,157)
17,761 
Total assets less current liabilities
101,573 
83,965 
Creditors: amounts falling due after more than one year
(39,411)
(55,500)
Net assets
62,162 
28,465 
Capital and reserves
Called up share capital
(10)
(10)
Profit and loss account
62,172 
28,475 
Shareholders' funds
62,162 
28,465 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 January 2024 and were signed on its behalf by
M Penny Director Company Registration No. 10528447
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UNICORN DIRECT LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
UNICORN DIRECT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10528447. The registered office is Flat 4, 69 Downview Road, Worthing, BN11 4QY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
10,000 
At 31 December 2023
10,000 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
10,000 
At 31 December 2022
10,000 
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UNICORN DIRECT LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
74,628 
233 
74,861 
Additions
78,900 
- 
78,900 
Disposals
(13,000)
- 
(13,000)
At 31 December 2023
140,528 
233 
140,761 
Depreciation
At 1 January 2023
18,657 
- 
18,657 
Charge for the year
24,374 
- 
24,374 
At 31 December 2023
43,031 
- 
43,031 
Net book value
At 31 December 2023
97,497 
233 
97,730 
At 31 December 2022
55,971 
233 
56,204 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,464 
9,446 
VAT
19,274 
10,117 
Proposed dividends
20,000 
17,076 
Loans from directors
32 
32 
Accruals
1,550 
1,800 
50,320 
38,471 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,521 
35,192 
Other creditors
22,890 
20,308 
39,411 
55,500 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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