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Registered number: 02921321
Unico Services UK Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Clouders (Audit & Accounts) Ltd
Charter House
103-105 Leigh Road
Leigh-on-Sea
Essex
SS9 1JL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02921321
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 35,308 46,924
35,308 46,924
CURRENT ASSETS
Debtors 6 42,933 184,984
Cash at bank and in hand 92,774 6,285
135,707 191,269
Creditors: Amounts Falling Due Within One Year 7 (242,477 ) (336,783 )
NET CURRENT ASSETS (LIABILITIES) (106,770 ) (145,514 )
TOTAL ASSETS LESS CURRENT LIABILITIES (71,462 ) (98,590 )
Creditors: Amounts Falling Due After More Than One Year 8 (60,886 ) (99,093 )
NET LIABILITIES (132,348 ) (197,683 )
CAPITAL AND RESERVES
Called up share capital 9 20,002 20,002
Profit and Loss Account (152,350 ) (217,685 )
SHAREHOLDERS' FUNDS (132,348) (197,683)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alan Kidd
Director
23/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Unico Services UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02921321 . The registered office is Charter House, 103 - 105 Leigh Road, Leigh-on-Sea, Essex, SS9 1JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been drawn up on the going concern basis. Of the company's liabilities, £33,335 (2023: £66,762) is owed to the director. The director has agreed not to seek repayment of these debts until the company has sufficient funds to trade for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets as current assets.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 18)
13 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 20,000
As at 30 April 2024 20,000
Amortisation
As at 1 May 2023 20,000
As at 30 April 2024 20,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 11,274 318,061 54,580 15,875 399,790
Additions 303 - 709 - 1,012
Disposals - - - (1,125 ) (1,125 )
As at 30 April 2024 11,577 318,061 55,289 14,750 399,677
Depreciation
As at 1 May 2023 10,621 284,658 48,376 9,211 352,866
Provided during the period 182 8,351 1,788 1,452 11,773
Disposals - - - (270 ) (270 )
As at 30 April 2024 10,803 293,009 50,164 10,393 364,369
Net Book Value
As at 30 April 2024 774 25,052 5,125 4,357 35,308
As at 1 May 2023 653 33,403 6,204 6,664 46,924
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 42,933 184,984
42,933 184,984
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 92,342 92,143
Bank loans and overdrafts 21,031 135,936
Other taxes and social security 3,783 5,283
VAT 101,236 86,636
Net wages 7,993 5,189
Other creditors 2,585 -
Nest control 524 857
Credit card 11,110 7,625
Accrued expenses 1,798 2,113
Director's loan account 75 1,001
242,477 336,783
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,626 33,333
Directors loan account 33,260 65,760
60,886 99,093
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20,002 20,002
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