Registration number:
Unique Care Holdings Ltd
for the Year Ended 30 June 2025
Unique Care Holdings Ltd
Contents
|
Company Information |
|
|
Balance Sheet |
|
|
Notes to the Unaudited Financial Statements |
Unique Care Holdings Ltd
Company Information
|
Director |
Mrs Laureen Chinyere Akaegbu |
|
Registered office |
|
|
Solicitors |
|
|
Accountants |
|
Unique Care Holdings Ltd
(Registration number: 15075994)
Balance Sheet as at 30 June 2025
|
Note |
2025 |
2024 |
|
|
Current assets |
|||
|
Debtors |
|
|
|
|
Investments |
|
|
|
|
|
|
||
|
Creditors: Amounts falling due within one year |
( |
- |
|
|
Net assets |
|
|
|
|
Capital and reserves |
|||
|
Called up share capital |
300 |
300 |
|
|
Retained earnings |
496,600 |
- |
|
|
Shareholders' funds |
496,900 |
300 |
For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
|
• |
|
|
• |
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
|
......................................... |
Unique Care Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025
|
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
United Kingdom
These financial statements were authorised for issue by the
|
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Unique Care Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
|
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
|
Debtors |
|
Current |
Note |
2025 |
2024 |
|
Amounts owed by related parties |
|
- |
|
|
Other debtors |
|
|
|
|
|
|
|
Current asset investments |
|
2025 |
2024 |
|
|
Shares in group undertakings |
|
|
Unique Care Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025
|
Creditors |
Creditors: amounts falling due within one year
|
2025 |
2024 |
|
|
Due within one year |
||
|
Taxation and social security |
|
- |
|
Accruals and deferred income |
|
- |
|
|
- |
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
300 |
|
300 |
Unique Care Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025
|
Dividends |
Interim dividends paid
|
2025 |
2024 |
|||
|
Interim dividend of £ |
|
- |
||
|
Related party transactions |
|
Transactions with the director |
|
2025 |
At 1 July 2024 |
Advances to director |
Repayments by director |
At 30 June 2025 |
|
Mrs Laureen Chinyere Akaegbu |
||||
|
Directors loan account |
- |
|
( |
|
Director's remuneration
The director's remuneration for the year was as follows:
|
2025 |
2024 |
|
|
Remuneration |
|
- |
Dividends paid to the director
|
2025 |
2024 |
|||
|
Mrs Laureen Chinyere Akaegbu |
||||
|
Ordiinary £1 |
50,000 |
- |
||
Summary of transactions with subsidiaries
LCAK Services Ltd
Income and receivables from related parties
|
2025 |
Subsidiary |
|
Receipt of services |
|
|
|
|
Unique Care Holdings Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025
|
2024 |
|
|
Loans to related parties
|
2025 |
Subsidiary |
Total |
|
Advanced |
|
|
|
Repaid |
( |
( |
|
At end of period |
|
|
|
|
||