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COMPANY REGISTRATION NUMBER: 12317059
Unique Care Group Ltd
Filleted Unaudited Financial Statements
30 November 2024
Unique Care Group Ltd
Statement of Financial Position
30 November 2024
2024
2023
Note
£
£
£
£
Fixed Assets
Tangible assets
5
129,510
118,667
Current Assets
Debtors
6
1,229,979
443,443
Cash at bank and in hand
34,455
13,545
-------------
----------
1,264,434
456,988
Creditors: amounts falling due within one year
7
600,092
191,709
-------------
----------
Net Current Assets
664,342
265,279
----------
----------
Total Assets Less Current Liabilities
793,852
383,946
Creditors: amounts falling due after more than one year
8
11,322
3,863
Provisions
Taxation including deferred tax
22,764
----------
----------
Net Assets
759,766
380,083
----------
----------
Capital and Reserves
Called up share capital
10
2
2
Profit and loss account
759,764
380,081
----------
----------
Shareholders Funds
759,766
380,083
----------
----------
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 statement of income and retained earnings has not been delivered.
For the period ending 30th November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have 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 .
Unique Care Group Ltd
Statement of Financial Position (continued)
30 November 2024
These financial statements were approved by the board of directors and authorised for issue on 21 August 2025 , and are signed on behalf of the board by:
Mr P Leonard
Director
Company registration number: 12317059
Unique Care Group Ltd
Notes to the Financial Statements
Period ended 30th November 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1st Floor St James House, Anchorage Avenue, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6FG.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue Recognition
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. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold
-
10% straight line
Fixtures & Fittings
-
20% straight line
Motor Vehicles
-
20% straight line
Finance Leases and Hire Purchase Contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, which the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee Numbers
The average number of persons employed by the company during the period amounted to 38 (2023: 28 ).
5. Tangible Assets
Land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1st December 2023
94,732
14,241
26,500
135,473
Additions
3,870
14,213
13,490
31,573
---------
---------
---------
----------
At 30th November 2024
98,602
28,454
39,990
167,046
---------
---------
---------
----------
Depreciation
At 1st December 2023
9,841
3,398
3,567
16,806
Charge for the period
9,860
4,587
6,283
20,730
---------
---------
---------
----------
At 30th November 2024
19,701
7,985
9,850
37,536
---------
---------
---------
----------
Carrying amount
At 30th November 2024
78,901
20,469
30,140
129,510
---------
---------
---------
----------
At 30th November 2023
84,891
10,843
22,933
118,667
---------
---------
---------
----------
6. Debtors
2024
2023
£
£
Trade debtors
424,494
85,373
Other debtors
805,485
358,070
-------------
----------
1,229,979
443,443
-------------
----------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,992
2,963
Social security and other taxes
25,306
73,584
Other creditors
572,794
115,162
----------
----------
600,092
191,709
----------
----------
Included within other creditors is a hire purchase amounting to £5,205 (2023 - £2,369) secured against the fixed assets to which they relate.
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
11,322
3,863
---------
-------
Included within other creditors is a hire purchase amounting to £11,322 (2023 - £3,863) secured against the fixed assets to which they relate.
9. Deferred Tax
The deferred tax included in the statement of financial position is as follows:
2024
2023
£
£
Included in provisions
22,764
---------
----
The deferred tax account consists of the tax effect of timing differences in respect of:
2024
2023
£
£
Accelerated capital allowances
22,764
---------
----
10. Called Up Share Capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
2
2
2
2
----
----
----
----
11. Operating Leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
£
£
Not later than 1 year
30,000
Later than 1 year and not later than 5 years
120,000
Later than 5 years
245,000
----------
----
395,000
----------
----
12. Directors' Advances, Credits and Guarantees
During the period the directors entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr P Leonard
287,130
( 133,657)
153,473
Mrs K Leonard
287,130
( 133,656)
153,474
----
----------
----------
----------
574,260
( 267,313)
306,947
----
----------
----------
----------
2023
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr P Leonard
133,585
( 133,585)
Mrs K Leonard
133,585
( 133,585)
----
----------
----------
----
267,170
( 267,170)
----
----------
----------
----
Interest is charged on any period the loan is overdrawn at a rate of 2.25%. The loan is repayable on demand.
13. Related Party Transactions
Included within other debtors due within one year is a loan of £318,516 (2023 - £173,413) to a company under common control. The interest free loan is repayable on demand. Included within other debtors due within one year is a loan of £68,500 (2023 - £133,000) to a company under common control. The interest free loan is repayable on demand.