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REGISTERED NUMBER: 12465360 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

UNIQUE & SPECIAL PROJECTS LTD

UNIQUE & SPECIAL PROJECTS LTD (REGISTERED NUMBER: 12465360)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UNIQUE & SPECIAL PROJECTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: Mrs L Lock
A Birrell





REGISTERED OFFICE: Percy Westhead & Company
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD





REGISTERED NUMBER: 12465360 (England and Wales)





ACCOUNTANTS: Percy Westhead & Company
Chartered Accountants
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD

UNIQUE & SPECIAL PROJECTS LTD (REGISTERED NUMBER: 12465360)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 620 861

CURRENT ASSETS
Debtors 5 11,134 3,259
Cash at bank 7,511 1,365
18,645 4,624
CREDITORS
Amounts falling due within one year 6 18,972 5,221
NET CURRENT LIABILITIES (327 ) (597 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

293

264

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 193 164
293 264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 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.

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 10th November 2024 and were signed on its behalf by:





Mrs L Lock - Director


UNIQUE & SPECIAL PROJECTS LTD (REGISTERED NUMBER: 12465360)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Unique & Special Projects Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue from the provision of services is measured at the consideration receivable which equates to the invoiced amounts, excluding discounts, rebates, value added tax and other sales taxes

Invoices for services provided are raised on the basis of contract terms which have been agreed by the customer and revenue is recognised in the profit and loss account on completion of specific deliverables.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

UNIQUE & SPECIAL PROJECTS LTD (REGISTERED NUMBER: 12465360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st August 2023 3,920
Additions 286
At 31st July 2024 4,206
DEPRECIATION
At 1st August 2023 3,059
Charge for year 527
At 31st July 2024 3,586
NET BOOK VALUE
At 31st July 2024 620
At 31st July 2023 861

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,525 -
Other debtors 48 208
Directors' current accounts 747 3,051
VAT 14 -
Prepayments and accrued income 2,800 -
11,134 3,259

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 122 -
Corporation tax 17,565 1,448
VAT - 128
Other creditors - 2,082
Directors' current accounts 35 363
Accruals and deferred income 1,250 1,200
18,972 5,221

UNIQUE & SPECIAL PROJECTS LTD (REGISTERED NUMBER: 12465360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2024 and 31st July 2023:

2024 2023
£    £   
A Birrell
Balance outstanding at start of year 3,051 5,500
Amounts advanced 11,166 4,850
Amounts repaid (13,470 ) (7,299 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 747 3,051

Mrs L Lock
Balance outstanding at start of year (363 ) 3,136
Amounts advanced 363 4,850
Amounts repaid - (8,349 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (363 )