Registered number
12120090
Unique EFS Limited
Filleted Accounts
30 June 2024
Unique EFS Limited
Registered number: 12120090
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 24,134 35,317
Current assets
Stocks 26,357 26,357
Debtors 4 6,606 4,469
Cash at bank 5,594 3,049
38,557 33,875
Creditors: amounts falling due within one year 5 (18,097) (26,564)
Net current assets 20,460 7,311
Net assets 44,594 42,628
Capital and reserves
Called up share capital 1 1
Profit and loss account 44,593 42,627
Shareholder's funds 44,594 42,628
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr G R Evans
Director
Approved by the board on 6 March 2025
Unique EFS Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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
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 rendering of electrical and security consultancy services. Turnover from the rendering of electrical and security consultancy services is recognised at the end of each period worked.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Motor vehicles over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2023 36,331 10,500 46,831
At 30 June 2024 36,331 10,500 46,831
Depreciation
At 1 July 2023 9,414 2,100 11,514
Charge for the year 9,083 2,100 11,183
At 30 June 2024 18,497 4,200 22,697
Net book value
At 30 June 2024 17,834 6,300 24,134
At 30 June 2023 26,917 8,400 35,317
4 Debtors 2024 2023
£ £
Trade debtors 5,148 4,469
Other debtors 1,458 -
6,606 4,469
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 960 757
Taxation and social security costs 12,636 3,323
Other creditors 4,501 22,484
18,097 26,564
6 Other information
Unique EFS Limited is a private company limited by shares and incorporated in England. Its registered office is:
Plox Green Garage
Plox Green
Shrewsbury
Shropshire
SY5 0HT
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