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UNIQUE AUTOCENTRE LIMITED

Registered Number
08068817
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

UNIQUE AUTOCENTRE LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

REDPATH, George Stephen
WALKER, Keith Charles

Company Secretary

REDPATH, George Stephen

Registered Address

Unit 3 Willen Works
Willen Road
Milton Keynes
MK16 0DF

Registered Number

08068817 (England and Wales)
UNIQUE AUTOCENTRE LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,6747,746
5,6747,746
Current assets
Stocks415,47515,475
Debtors27,36726,877
Cash at bank and on hand24,21331,558
67,05573,910
Creditors amounts falling due within one year5(64,841)(68,637)
Net current assets (liabilities)2,2145,273
Total assets less current liabilities7,88813,019
Creditors amounts falling due after one year6-(10,500)
Provisions for liabilities7(1,417)(1,936)
Net assets6,471583
Capital and reserves
Called up share capital44
Profit and loss account6,467579
Shareholders' funds6,471583
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
REDPATH, George Stephen
Director
Registered Company No. 08068817
UNIQUE AUTOCENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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)
Plant and machinery4
Fixtures and fittings5
Office Equipment4
Stocks and work in progress
Inventories 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 year44
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 235,50018,5839,89233,975
Additions--583583
At 31 May 245,50018,58310,47534,558
Depreciation and impairment
At 01 June 2345817,0668,70526,229
Charge for year1,3757005802,655
At 31 May 241,83317,7669,28528,884
Net book value
At 31 May 243,6678171,1905,674
At 31 May 235,0421,5171,1877,746
4.Stocks

2024

2023

££
Raw materials and consumables15,47515,475
Total15,47515,475
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,18322,256
Bank borrowings and overdrafts10,50012,000
Taxation and social security33,32832,520
Other creditors3,8301,861
Total64,84168,637
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-10,500
Total-10,500
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,4171,936
Total1,4171,936