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REGISTERED NUMBER: 02369272 (England and Wales)












UNIQUE CAR MATS (U.K.) LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 31 DECEMBER 2024






UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


UNIQUE CAR MATS (U.K.) LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024







DIRECTOR: T Van Dijk



REGISTERED OFFICE: Unit 2 Hassall Road
Skegness Industrial Estate
Skegness
Lincolnshire
PE25 3TB



REGISTERED NUMBER: 02369272 (England and Wales)



AUDITORS: Dexter & Sharpe
Chartered Certified Accountants
& Registered Auditors
Rollestone House
20-22 Bridge Street
Horncastle
Lincolnshire
LN9 5HZ



BANKERS: HSBC Bank plc
49 Lumley Road
Skegness
Lincolnshire
PE25 3LW

UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 12,018 22,288
Tangible assets 4 290,237 354,591
302,255 376,879

CURRENT ASSETS
Stocks 798,085 734,583
Debtors 5 1,083,664 1,323,243
Cash at bank and in hand 1,915,637 1,905,753
3,797,386 3,963,579
CREDITORS
Amounts falling due within one year 6 2,589,921 1,583,443
NET CURRENT ASSETS 1,207,465 2,380,136
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,509,720

2,757,015

PROVISIONS FOR LIABILITIES 57,417 68,953
NET ASSETS 1,452,303 2,688,062

CAPITAL AND RESERVES
Called up share capital 575 1,515
Capital redemption reserve 6,900 6,900
Retained earnings 1,444,828 2,679,647
SHAREHOLDERS' FUNDS 1,452,303 2,688,062

UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2025 and were signed by:





T Van Dijk - Director


UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts charged to customers for good and services provided during the period, excluding value added tax and trade discounts. Sales are recognised upon delivery to the customer, or upon collection by the customer.

Intangible assets
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Patents and licences - Straight line over 5 years

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Straight line over 10 years
Fixtures and fittings - Straight line over 5 years
Motor vehicles - Straight line over 5 years
Computer equipment - Straight line over 5 years

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024


2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 73 (2023 - 68 ) .

3. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 October 2023
and 31 December 2024 71,345
AMORTISATION
At 1 October 2023 49,057
Amortisation for period 10,270
At 31 December 2024 59,327
NET BOOK VALUE
At 31 December 2024 12,018
At 30 September 2023 22,288

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 846,707 230,604 79,710 - 1,157,021
Additions 51,165 - - 1,082 52,247
Reclassification/transfer - (66,339 ) - 66,339 -
At 31 December 2024 897,872 164,265 79,710 67,421 1,209,268
DEPRECIATION
At 1 October 2023 577,832 187,632 36,966 - 802,430
Charge for period 74,073 20,450 17,356 4,722 116,601
Reclassification/transfer - (60,059 ) - 60,059 -
At 31 December 2024 651,905 148,023 54,322 64,781 919,031
NET BOOK VALUE
At 31 December 2024 245,967 16,242 25,388 2,640 290,237
At 30 September 2023 268,875 42,972 42,744 - 354,591

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 950,721 784,811
Other debtors 132,943 538,432
1,083,664 1,323,243

UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 19,489
Trade creditors 1,089,937 667,896
Amounts owed to group undertakings 498 682
Taxation and social security 907,458 656,398
Other creditors 592,028 238,978
2,589,921 1,583,443

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts - 19,489

Bank borrowings are secured on fixed and floating assets, and all book debts of the company.

Hire purchase contracts are secured on the asset to which they relate.

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs Nicola Michelle Lenton F.C.C.A. (Senior Statutory Auditor)
for and on behalf of Dexter & Sharpe

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2024 and the year ended 30 September 2023:

2024 2023
£    £   
P Kimsey
Balance outstanding at start of period (24 ) 177,771
Amounts advanced 53,758 397
Amounts repaid (53,734 ) (178,192 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - (24 )

10. ULTIMATE CONTROLLING PARTY

Unique Car Mats (U.K.) Limited is controlled by VCommerce B.V, a company incorporated in the Netherlands.