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Registered number: 04213762









UNIQWIN UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
UNIQWIN UK LIMITED
REGISTERED NUMBER: 04213762

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Fixed assets held for sale
  
27,833
27,833

Debtors: amounts falling due within one year
 4 
19,879
70,863

Cash at bank and in hand
 5 
-
423,483

  
47,712
522,179

Creditors: amounts falling due within one year
 6 
(47,309)
(36,638)

Net current assets
  
 
 
403
 
 
485,541

Total assets less current liabilities
  
403
485,541

  

Net assets
  
403
485,541


Capital and reserves
  

Called up share capital 
 7 
403
403

Profit and loss account
  
-
485,138

  
403
485,541


Page 1

 
UNIQWIN UK LIMITED
REGISTERED NUMBER: 04213762
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 September 2024.




................................................
N J Earley
Director

The notes on pages 4 to 9 form part of these financial statements.
Page 2

 
UNIQWIN UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
403
485,138
485,541
Total comprehensive income for the year
-
-
-


Contributions by and distributions to owners

Dividends: Equity capital
-
(485,138)
(485,138)


Total transactions with owners
-
(485,138)
(485,138)


At 31 December 2023
403
-
403


The notes on pages 4 to 9 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
403
448,487
448,890


Comprehensive income for the year

Profit for the year
-
36,651
36,651
Total comprehensive income for the year
-
36,651
36,651


Total transactions with owners
-
-
-


At 31 December 2022
403
485,138
485,541


The notes on pages 4 to 9 form part of these financial statements.
Page 3

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Uniqwin UK Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT.
The company did specialise in the provision of security guarding and facilitating services, but is now dormant.

2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the financial Reporting Standard applicable in the UK and the Republic of Ireland and the Comapnies Act 2006.
Following a group restructure, the Directors have no future plans for the company and have ceased operations.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs; and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.
The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.8

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life of 20 years.

Page 5

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
5%
on cost
Plant and machinery
-
10%
on cost
Motor vehicles
-
25%
on cost
Fixtures and fittings
-
15%
on cost
Office equipment
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised
cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  
2.13

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares..

Page 6

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

  
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2023
2022
£
£

Wages and salaries
-
2,254,639

Social security costs
-
216,152

Cost of defined contribution scheme
-
37,549

-
2,508,340


The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Employees
2
129

Page 7

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Trade debtors
-
32,285

Amounts owed by group undertakings
-
18,699

Other debtors
19,879
19,879

19,879
70,863


The company’s invoice discounting facility of £Nil (2022 - £Nil) which is disclosed within other debtors, is secured by a fixed and floating charge against the company’s assets. 


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
423,483

-
423,483



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
424
3,373

Amounts owed to group undertakings
26,353
-

Corporation tax
12,142
20,570

Other taxation and social security
-
259

Obligations under finance lease and hire purchase contracts
-
-

Other creditors
-
4,046

Accruals and deferred income
8,390
8,390

47,309
36,638


Obligations under finance leases and hire purchases contracts are secured against the assets to which they relate. 

Page 8

 
UNIQWIN UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



307 (2022 - 307) Ordinary A shares of £1 each
307
307
30 (2022 - 30) Ordinary B shares of £1 each
30
30
20 (2022 - 20) Ordinary C shares of £1 each
20
20
20 (2022 - 20) Ordinary D shares of £1 each
20
20
20 (2022 - 20) Ordinary E shares of £1 each
20
20
3 (2022 - 3) Ordinary F shares of £1 each
3
3
3 (2022 - 3) Ordinary G shares of £1 each
3
3

403

403

The "A" to "G" Ordinary £1 shares are separate classes of shares for the purpose of declaration of dividends. The declaration of dividends in respect of 1 class of share shall not compel a dividend at the same rate to be declared in respect of any other class of share. The shares rank pari passu in all other respects.


8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2022 - £37,549). 


9.


Related party transactions

The Company has taken advantage of the exemption allowed by FRS 102 not to disclose any transactions with its wholly owned group members.
iIncluded within other debtors is an amount of £19,879 
(2022-  £19,879) due from former directors.


10.


Controlling party

The immediate parent company is Atlas FM Limited (formerly known as Atlas Contractors Limited) and the ultimate parent company is Atlas FM Group Limited (formerly known as Atlas FM Limited), a company incorporated in England and Wales. That company has prepared group accounts for the year ended 31 December 2023. Consolidated accounts for Atlas FM Group Limited, for which the registered office is Riding Court House, Riding Court Road, Datchet, Berkshire, England, are available at Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ. This is the only company in the group which prepares consolidated accounts.
The directors are of the opinion that N J Earley and R W Empson are the ultimate controlling party.

 
Page 9