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2023-12-31 14221838 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-07 2023-12-31 14221838 dpl-frs:Item12 2022-07-07 2023-12-31 14221838 dpl-frs:Item12 2022-07-06 14221838 dpl-frs:Item12 2023-12-31 14221838 dpl-frs:CostSales dpl-frs:Item12 2022-07-07 2023-12-31 14221838 dpl-frs:CostSales dpl-frs:Item12 2022-07-06 14221838 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 14221838 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-07 2023-12-31 14221838 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-07 2023-12-31 14221838 1 2022-07-07 2023-12-31 14221838 frs-countries:EnglandWales 2022-07-07 2023-12-31
Registered number: 14221838
Unique Projects (Devon) Limited
Unaudited Financial Statements
For the Period 7 July 2022 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14221838
31 December 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 66,279
Tangible Assets 5 148,281
214,560
CURRENT ASSETS
Debtors 6 140,733
Cash at bank and in hand 102,788
243,521
Creditors: Amounts Falling Due Within One Year 7 (223,349 )
NET CURRENT ASSETS (LIABILITIES) 20,172
TOTAL ASSETS LESS CURRENT LIABILITIES 234,732
Creditors: Amounts Falling Due After More Than One Year 8 (58,860 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,115 )
NET ASSETS 146,757
CAPITAL AND RESERVES
Called up share capital 11 100
Profit and Loss Account 146,657
SHAREHOLDERS' FUNDS 146,757
Page 1
Page 2
For the period 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
B C Browning
Director
A P Goodridge
Director
4 March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Unique Projects (Devon) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14221838 . The registered office is 46 St Lukes Road, Newton Abbot, Devon, TQ12 4ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.



Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7
7
4. Intangible Assets
Goodwill
£
Cost
As at 7 July 2022 77,975
As at 31 December 2023 77,975
Amortisation
As at 7 July 2022 -
Provided during the period 11,696
As at 31 December 2023 11,696
Net Book Value
As at 31 December 2023 66,279
As at 7 July 2022 77,975
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 7 July 2022 -
Additions 172,033
As at 31 December 2023 172,033
Depreciation
As at 7 July 2022 -
Provided during the period 23,752
As at 31 December 2023 23,752
Net Book Value
As at 31 December 2023 148,281
As at 7 July 2022 -
6. Debtors
31 December 2023
£
Due within one year
Trade debtors 31,539
Other debtors 109,194
140,733
7. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Net obligations under finance lease and hire purchase contracts 26,955
Trade creditors 32,593
Other creditors 108,610
Taxation and social security 55,191
223,349
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023
£
Net obligations under finance lease and hire purchase contracts 58,860
58,860
9. Secured Creditors
Of the creditors the following amounts are secured.
Hire purchase liabilities are secures against the assets to whcih the agreements relate.
31 December 2023
£
Net obligations under finance lease and hire purchase contracts 85,815
10. Obligations Under Finance Leases and Hire Purchase
31 December 2023
£
The future minimum finance lease payments are as follows:
Not later than one year 26,955
Later than one year and not later than five years 58,860
85,815
85,815
11. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 100
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