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Company registration number: 15483852
Uniq Investments Ltd
Unaudited filleted financial statements
31 December 2024
Uniq Investments Ltd
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Uniq Investments Ltd
Directors and other information
Directors Mr Lee Darren Gardner
Mrs Sarah
Company number 15483852
Registered office 4 Giffen Way
Sawbridgeworth
CM21 0DW
Business address 4 Giffen Way
Sawbridgeworth
CM21 0DW
Accountants Hill Allen Wickford ltd
Office 1 Riverside Court
24 Lower Southend Road
Wickford
SS11 8AW
Bankers ClearBank Limited
Borough Yards
13 Dirty Lane
London
SE1 9PA
Uniq Investments Ltd
Statement of financial position
31 December 2024
31/12/24
Note £ £
Fixed assets
Tangible assets 4 57,418
_______
57,418
Current assets
Debtors 5 141
Cash at bank and in hand 2,466
_______
2,607
Creditors: amounts falling due
within one year 6 ( 60,664)
_______
Net current liabilities ( 58,057)
_______
Total assets less current liabilities ( 639)
_______
Net liabilities ( 639)
_______
Capital and reserves
Called up share capital 100
Profit and loss account ( 739)
_______
Shareholder deficit ( 639)
_______
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 March 2025 , and are signed on behalf of the board by:
Mr Lee Darren Gardner
Director
Company registration number: 15483852
Uniq Investments Ltd
Notes to the financial statements
Period ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4 Giffen Way, Sawbridgeworth, CM21 0DW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost .
4. Tangible assets
Freehold property Total
£ £
Cost
At 12 February 2024 - -
Additions 57,418 57,418
_______ _______
At 31 December 2024 57,418 57,418
_______ _______
Carrying amount
At 31 December 2024 57,418 57,418
_______ _______
5. Debtors
31/12/24
£
Other debtors 141
_______
6. Creditors: amounts falling due within one year
31/12/24
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest 60,064
Other creditors 600
_______
60,664
_______
7. Related party transactions
During the period the company entered into the following transactions with related parties:
Transaction value Balance owed by /(owed to)
Period Period
ended ended
31/12/24 31/12/24
£ £
CV Property Management Limited - 60,064
_______ _______
The company received advances from its parent company, CV Property Managemnt Ltd. These are repayable on demand and bear no interest.
8. Controlling party
The company is a wholly owned subsidiary of CV Property Management Limited , a company registered in England & Wales.