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Company Registration No. 10720969 (England and Wales)
BE UNIQUE FOR LESS LIMITED Unaudited accounts for the year ended 30 April 2024
BE UNIQUE FOR LESS LIMITED Unaudited accounts Contents
Page
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BE UNIQUE FOR LESS LIMITED Company Information for the year ended 30 April 2024
Director
Mehreen Khan
Company Number
10720969 (England and Wales)
Registered Office
PO Box 818 Oldham OL1 9UX United Kingdom
Accountants
Olaando Consulting Ltd 7 Bell Yard London WC2A 2JR
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BE UNIQUE FOR LESS LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,667 
2,801 
Current assets
Inventories
9,522 
16,300 
Debtors
4,343 
2,753 
Cash at bank and in hand
4,585 
58,863 
18,450 
77,916 
Creditors: amounts falling due within one year
(31,711)
(54,823)
Net current (liabilities)/assets
(13,261)
23,093 
Net (liabilities)/assets
(7,594)
25,894 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(7,694)
25,794 
Shareholders' funds
(7,594)
25,894 
For the year ending 30 April 2024 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 her 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 10 October 2024 and were signed on its behalf by
Mehreen Khan Director Company Registration No. 10720969
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BE UNIQUE FOR LESS LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
BE UNIQUE FOR LESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10720969. The registered office is PO Box 818, Oldham, OL1 9UX, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
30% Straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
9,800 
- 
3,323 
13,123 
Additions
4,476 
2,772 
- 
7,248 
At 30 April 2024
14,276 
2,772 
3,323 
20,371 
Depreciation
At 1 May 2023
7,446 
- 
2,876 
10,322 
Charge for the year
3,242 
693 
447 
4,382 
At 30 April 2024
10,688 
693 
3,323 
14,704 
Net book value
At 30 April 2024
3,588 
2,079 
- 
5,667 
At 30 April 2023
2,354 
- 
447 
2,801 
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BE UNIQUE FOR LESS LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
4,343 
2,753 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,273 
4,346 
Trade creditors
11,700 
3,000 
Taxes and social security
- 
9,777 
Proposed dividends
- 
37,700 
Loans from directors
18,738 
- 
31,711 
54,823 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
50 A Ordinary shares of £1 each
50 
50 
50 B Ordinary shares of £1 each
50 
50 
100 
100 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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