| REGISTERED NUMBER: |
| UNIQUE CAR MATS (U.K.) LIMITED |
| FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Certified Accountants |
| & Registered Auditors |
| Rollestone House |
| 20-22 Bridge Street |
| Horncastle |
| Lincolnshire |
| LN9 5HZ |
| BANKERS: |
| 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 |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Capital redemption reserve |
| Retained earnings | 1,444,828 | 2,679,647 |
| SHAREHOLDERS' FUNDS |
| UNIQUE CAR MATS (U.K.) LIMITED (REGISTERED NUMBER: 02369272) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the director and authorised for issue on |
| 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 |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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 |
| 3. | INTANGIBLE FIXED ASSETS |
| Patents |
| and |
| licences |
| £ |
| COST |
| At 1 October 2023 |
| and 31 December 2024 |
| AMORTISATION |
| At 1 October 2023 |
| Amortisation for period |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 30 September 2023 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 October 2023 |
| Additions |
| Reclassification/transfer | ( |
) |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 October 2023 |
| Charge for period |
| Reclassification/transfer | ( |
) |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 30 September 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 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 |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 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. |
| for and on behalf of |
| 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 |
| £ | £ |
| Balance outstanding at start of period | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period | ( |
) |
| 10. | ULTIMATE CONTROLLING PARTY |
| Unique Car Mats (U.K.) Limited is controlled by VCommerce B.V, a company incorporated in the Netherlands. |