Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 04997546 Mr Robert Hooke Miss Patricia Osborne Miss Patricia Osborne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04997546 2022-12-31 04997546 2023-12-31 04997546 2023-01-01 2023-12-31 04997546 frs-core:CurrentFinancialInstruments 2023-12-31 04997546 frs-core:ComputerEquipment 2023-12-31 04997546 frs-core:ComputerEquipment 2023-01-01 2023-12-31 04997546 frs-core:ComputerEquipment 2022-12-31 04997546 frs-core:FurnitureFittings 2023-12-31 04997546 frs-core:FurnitureFittings 2023-01-01 2023-12-31 04997546 frs-core:FurnitureFittings 2022-12-31 04997546 frs-core:PlantMachinery 2023-12-31 04997546 frs-core:PlantMachinery 2023-01-01 2023-12-31 04997546 frs-core:PlantMachinery 2022-12-31 04997546 frs-core:ShareCapital 2023-12-31 04997546 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04997546 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04997546 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 04997546 frs-bus:SmallEntities 2023-01-01 2023-12-31 04997546 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04997546 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04997546 frs-bus:Director1 2023-01-01 2023-12-31 04997546 frs-bus:Director2 2023-01-01 2023-12-31 04997546 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 04997546 frs-countries:EnglandWales 2023-01-01 2023-12-31 04997546 2021-12-31 04997546 2022-12-31 04997546 2022-01-01 2022-12-31 04997546 frs-core:CurrentFinancialInstruments 2022-12-31 04997546 frs-core:ShareCapital 2022-12-31 04997546 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 04997546
Uniquities Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04997546
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,479 4,640
3,479 4,640
CURRENT ASSETS
Stocks 5 5,245 6,800
Cash at bank and in hand 2,853 1,415
8,098 8,215
Creditors: Amounts Falling Due Within One Year 7 (143,788 ) (115,274 )
NET CURRENT ASSETS (LIABILITIES) (135,690 ) (107,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES (132,211 ) (102,419 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (605 ) (826 )
NET LIABILITIES (132,816 ) (103,245 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (132,818 ) (103,247 )
SHAREHOLDERS' FUNDS (132,816) (103,245)
Page 1
Page 2
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 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
Mr Robert Hooke
Director
05/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Uniquities Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04997546 . The registered office is 1 Milnyard Square, Orton Southgate, Peterborough, PE2 6GX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 1,194 972 8,945 11,111
As at 31 December 2023 1,194 972 8,945 11,111
Depreciation
As at 1 January 2023 745 665 5,061 6,471
Provided during the period 112 77 972 1,161
As at 31 December 2023 857 742 6,033 7,632
Net Book Value
As at 31 December 2023 337 230 2,912 3,479
As at 1 January 2023 449 307 3,884 4,640
5. Stocks
2023 2022
£ £
Finished goods 5,245 6,800
6. Debtors
2023 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 960 910
Directors' loan accounts 142,828 114,364
143,788 115,274
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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