IRIS Accounts Production v24.2.0.383 03485324 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh034853242022-12-31034853242023-12-31034853242023-01-012023-12-31034853242021-12-31034853242022-01-012022-12-31034853242022-12-3103485324ns15:EnglandWales2023-01-012023-12-3103485324ns14:PoundSterling2023-01-012023-12-3103485324ns10:Director12023-01-012023-12-3103485324ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3103485324ns10:SmallEntities2023-01-012023-12-3103485324ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3103485324ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3103485324ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3103485324ns10:FullAccounts2023-01-012023-12-3103485324ns10:Director22023-01-012023-12-3103485324ns10:Director32023-01-012023-12-3103485324ns10:Director42023-01-012023-12-3103485324ns10:CompanySecretary12023-01-012023-12-3103485324ns10:RegisteredOffice2023-01-012023-12-3103485324ns5:CurrentFinancialInstruments2023-12-3103485324ns5:CurrentFinancialInstruments2022-12-3103485324ns5:ShareCapital2023-12-3103485324ns5:ShareCapital2022-12-3103485324ns5:RetainedEarningsAccumulatedLosses2023-12-3103485324ns5:RetainedEarningsAccumulatedLosses2022-12-3103485324ns5:ShortLeaseholdAssetsns5:LandBuildings2023-01-012023-12-3103485324ns5:FurnitureFittings2023-01-012023-12-3103485324ns5:ComputerEquipment2023-01-012023-12-3103485324ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3103485324ns5:FurnitureFittings2022-12-3103485324ns5:MotorVehicles2022-12-3103485324ns5:ComputerEquipment2022-12-3103485324ns5:MotorVehicles2023-01-012023-12-3103485324ns5:ShortLeaseholdAssetsns5:LandBuildings2023-12-3103485324ns5:FurnitureFittings2023-12-3103485324ns5:MotorVehicles2023-12-3103485324ns5:ComputerEquipment2023-12-3103485324ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3103485324ns5:FurnitureFittings2022-12-3103485324ns5:MotorVehicles2022-12-3103485324ns5:ComputerEquipment2022-12-3103485324ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3103485324ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3103485324ns5:WithinOneYear2023-12-3103485324ns5:WithinOneYear2022-12-3103485324ns5:BetweenOneFiveYears2023-12-3103485324ns5:BetweenOneFiveYears2022-12-3103485324ns5:AllPeriods2023-12-3103485324ns5:AllPeriods2022-12-31
REGISTERED NUMBER: 03485324 (England and Wales)










Unaudited Financial Statements

For The Year Ended 31 December 2023

for

Uniquemix Limited

Uniquemix Limited (Registered number: 03485324)






Contents of the Financial Statements
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Uniquemix Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: Miss J H Elt
P G Gardiner
J R Gardiner
B J Gardiner





SECRETARY: P G Gardiner





REGISTERED OFFICE: Units F & G Quedgeley West Business Park
Bristol Road
Hardwicke
Gloucester
Gloucestershire
GL2 4PH





REGISTERED NUMBER: 03485324 (England and Wales)





ACCOUNTANTS: Kingscott Dix Limited
Chartered Accountants
Goodridge Court
Goodridge Avenue
Gloucester
Gloucestershire
GL2 5EN

Uniquemix Limited (Registered number: 03485324)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,794 16,349

CURRENT ASSETS
Stocks 642,110 626,139
Debtors 5 33,227 164,694
Cash at bank and in hand 420,603 148,927
1,095,940 939,760
CREDITORS
Amounts falling due within one year 6 506,059 335,796
NET CURRENT ASSETS 589,881 603,964
TOTAL ASSETS LESS CURRENT
LIABILITIES

599,675

620,313

PROVISIONS FOR LIABILITIES 981 1,974
NET ASSETS 598,694 618,339

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 598,594 618,239
598,694 618,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Uniquemix Limited (Registered number: 03485324)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by:





J R Gardiner - Director


Uniquemix Limited (Registered number: 03485324)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Uniquemix Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over the remaining length of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Uniquemix Limited (Registered number: 03485324)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Basic financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 54 (2022 - 53 ) .

Uniquemix Limited (Registered number: 03485324)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 20,421 286,849 6,000 168,605 481,875
DEPRECIATION
At 1 January 2023 20,421 278,448 3,600 163,057 465,526
Charge for year - 625 1,200 4,730 6,555
At 31 December 2023 20,421 279,073 4,800 167,787 472,081
NET BOOK VALUE
At 31 December 2023 - 7,776 1,200 818 9,794
At 31 December 2022 - 8,401 2,400 5,548 16,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 3,746 3,746
Other debtors 3,902 124,671
Director's current account 3,111 1,375
Prepayments and accrued income 22,468 34,902
33,227 164,694

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 7,906 3,433
Amounts owed to group undertakings 163,760 163,760
Social security and other taxes 125,137 96,063
Other creditors 158,012 4,732
Accruals and deferred income 51,244 67,808
506,059 335,796

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.23 31.12.22
£    £   
Within one year 37,566 42,933
Between one and five years 67,917 58,000
105,483 100,933

Uniquemix Limited (Registered number: 03485324)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31 December 2023, a balance is owed to the company from Jennifer Elt, a director, of £3,110 (2022: £1,375). This amount is included in other debtors.