2023-03-012024-02-292024-02-29false10029089UNICORP LTD2024-11-26iso4217:GBPxbrli:pure100290892023-03-01100290892024-02-29100290892023-03-012024-02-29100290892022-03-01100290892023-02-28100290892022-03-012023-02-2810029089bus:SmallEntities2023-03-012024-02-2910029089bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2910029089bus:FullAccounts2023-03-012024-02-2910029089bus:PrivateLimitedCompanyLtd2023-03-012024-02-2910029089core:WithinOneYear2024-02-2910029089core:AfterOneYear2024-02-2910029089core:WithinOneYear2023-02-2810029089core:AfterOneYear2023-02-2810029089core:ShareCapital2024-02-2910029089core:SharePremium2024-02-2910029089core:RevaluationReserve2024-02-2910029089core:OtherReservesSubtotal2024-02-2910029089core:RetainedEarningsAccumulatedLosses2024-02-2910029089core:ShareCapital2023-02-2810029089core:SharePremium2023-02-2810029089core:RevaluationReserve2023-02-2810029089core:OtherReservesSubtotal2023-02-2810029089core:RetainedEarningsAccumulatedLosses2023-02-2810029089core:LandBuildings2024-02-2910029089core:PlantMachinery2024-02-2910029089core:Vehicles2024-02-2910029089core:FurnitureFittings2024-02-2910029089core:OfficeEquipment2024-02-2910029089core:NetGoodwill2024-02-2910029089core:IntangibleAssetsOtherThanGoodwill2024-02-2910029089core:ListedExchangeTraded2024-02-2910029089core:UnlistedNon-exchangeTraded2024-02-2910029089core:LandBuildings2023-02-2810029089core:PlantMachinery2023-02-2810029089core:Vehicles2023-02-2810029089core:FurnitureFittings2023-02-2810029089core:OfficeEquipment2023-02-2810029089core:NetGoodwill2023-02-2810029089core:IntangibleAssetsOtherThanGoodwill2023-02-2810029089core:ListedExchangeTraded2023-02-2810029089core:UnlistedNon-exchangeTraded2023-02-2810029089core:LandBuildings2023-03-012024-02-2910029089core:PlantMachinery2023-03-012024-02-2910029089core:Vehicles2023-03-012024-02-2910029089core:FurnitureFittings2023-03-012024-02-2910029089core:OfficeEquipment2023-03-012024-02-2910029089core:NetGoodwill2023-03-012024-02-2910029089core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2910029089core:ListedExchangeTraded2023-03-012024-02-2910029089core:UnlistedNon-exchangeTraded2023-03-012024-02-2910029089core:MoreThanFiveYears2023-03-012024-02-2910029089core:Non-currentFinancialInstruments2024-02-2910029089core:Non-currentFinancialInstruments2023-02-2810029089dpl:CostSales2023-03-012024-02-2910029089dpl:DistributionCosts2023-03-012024-02-2910029089core:LandBuildings2023-03-012024-02-2910029089core:PlantMachinery2023-03-012024-02-2910029089core:Vehicles2023-03-012024-02-2910029089core:FurnitureFittings2023-03-012024-02-2910029089core:OfficeEquipment2023-03-012024-02-2910029089dpl:AdministrativeExpenses2023-03-012024-02-2910029089core:NetGoodwill2023-03-012024-02-2910029089core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2910029089dpl:GroupUndertakings2023-03-012024-02-2910029089dpl:ParticipatingInterests2023-03-012024-02-2910029089dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2910029089core:ListedExchangeTraded2023-03-012024-02-2910029089dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2910029089core:UnlistedNon-exchangeTraded2023-03-012024-02-2910029089dpl:CostSales2022-03-012023-02-2810029089dpl:DistributionCosts2022-03-012023-02-2810029089core:LandBuildings2022-03-012023-02-2810029089core:PlantMachinery2022-03-012023-02-2810029089core:Vehicles2022-03-012023-02-2810029089core:FurnitureFittings2022-03-012023-02-2810029089core:OfficeEquipment2022-03-012023-02-2810029089dpl:AdministrativeExpenses2022-03-012023-02-2810029089core:NetGoodwill2022-03-012023-02-2810029089core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810029089dpl:GroupUndertakings2022-03-012023-02-2810029089dpl:ParticipatingInterests2022-03-012023-02-2810029089dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2810029089core:ListedExchangeTraded2022-03-012023-02-2810029089dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2810029089core:UnlistedNon-exchangeTraded2022-03-012023-02-2810029089core:NetGoodwill2024-02-2910029089core:IntangibleAssetsOtherThanGoodwill2024-02-2910029089core:LandBuildings2024-02-2910029089core:PlantMachinery2024-02-2910029089core:Vehicles2024-02-2910029089core:FurnitureFittings2024-02-2910029089core:OfficeEquipment2024-02-2910029089core:AfterOneYear2024-02-2910029089core:WithinOneYear2024-02-2910029089core:ListedExchangeTraded2024-02-2910029089core:UnlistedNon-exchangeTraded2024-02-2910029089core:ShareCapital2024-02-2910029089core:SharePremium2024-02-2910029089core:RevaluationReserve2024-02-2910029089core:OtherReservesSubtotal2024-02-2910029089core:RetainedEarningsAccumulatedLosses2024-02-2910029089core:NetGoodwill2023-02-2810029089core:IntangibleAssetsOtherThanGoodwill2023-02-2810029089core:LandBuildings2023-02-2810029089core:PlantMachinery2023-02-2810029089core:Vehicles2023-02-2810029089core:FurnitureFittings2023-02-2810029089core:OfficeEquipment2023-02-2810029089core:AfterOneYear2023-02-2810029089core:WithinOneYear2023-02-2810029089core:ListedExchange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UNICORP LTD

Registered Number
10029089
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

UNICORP LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

ELLIS-GOWLAND, Benjamin Lloyd

Registered Address

Whitfield Business Hub 184 -200 Pensby Road
Heswall
Wirral
CH60 7RJ

Registered Number

10029089 (England and Wales)
UNICORP LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets360,892-
Tangible assets44,0372,401
64,9292,401
Current assets
Stocks5106,27867,690
Debtors15,21936,249
Cash at bank and on hand7,77859,700
129,275163,639
Creditors amounts falling due within one year6(56,447)(51,290)
Net current assets (liabilities)72,828112,349
Total assets less current liabilities137,757114,750
Creditors amounts falling due after one year7(31,293)(37,254)
Net assets106,46477,496
Capital and reserves
Called up share capital100100
Profit and loss account106,36477,396
Shareholders' funds106,46477,496
The financial statements were approved and authorised for issue by the Director on 26 November 2024, and are signed on its behalf by:
ELLIS-GOWLAND, Benjamin Lloyd
Director
Registered Company No. 10029089
UNICORP LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment2
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year21
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions60,89260,892
At 29 February 2460,89260,892
Net book value
At 29 February 2460,89260,892
At 28 February 23--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 234,9294,929
Additions4,3604,360
At 29 February 249,2899,289
Depreciation and impairment
At 01 March 232,5282,528
Charge for year2,7242,724
At 29 February 245,2525,252
Net book value
At 29 February 244,0374,037
At 28 February 232,4012,401
5.Stocks

2024

2023

££
Other stocks106,27867,690
Total106,27867,690
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,7241,529
Bank borrowings and overdrafts11,7707,189
Taxation and social security36,95342,232
Other creditors-340
Total56,44751,290
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts31,29337,254
Total31,29337,254