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Registration number: 07353354

Uniquecapture Ltd

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

image-name
 

Uniquecapture Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Uniquecapture Ltd

Company Information

Directors

Miss E G Merridale

Mr T G White

Registered office

18 Heathfield
Stacey Bushes
Milton Keynes
Buckinghamshire
MK12 6HP

Accountants

Michael J Emery & Co Limited
Chartered Accountants22 St. John Street
Newport Pagnell
Buckinghamshire
MK16 8HJ

 

Uniquecapture Ltd

(Registration number: 07353354)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

45,720

54,923

Current assets

 

Debtors

5

87,557

61,974

Cash at bank and in hand

 

8,181

16,411

 

95,738

78,385

Creditors: Amounts falling due within one year

6

(76,792)

(57,515)

Net current assets

 

18,946

20,870

Total assets less current liabilities

 

64,666

75,793

Creditors: Amounts falling due after more than one year

6

(49,098)

(65,818)

Provisions for liabilities

(10,516)

(12,632)

Net assets/(liabilities)

 

5,052

(2,657)

Capital and reserves

 

Called up share capital

4,853

4,853

Retained earnings

199

(7,510)

Shareholders' funds/(deficit)

 

5,052

(2,657)

For the financial year 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 May 2025 and signed on its behalf by:
 

 

Uniquecapture Ltd

(Registration number: 07353354)
Balance Sheet as at 31 December 2024

.........................................
Miss E G Merridale
Director

.........................................
Mr T G White
Director

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales. Registration number 07353354.

The address of its registered office is:
18 Heathfield
Stacey Bushes
Milton Keynes
Buckinghamshire
MK12 6HP

These financial statements were authorised for issue by the Board on 29 May 2025.

2

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.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Improvement to property

25% straight line

Fixtures and fittings

Varying rates

Office and computer equipment

Varying rates

Plant and machinery

Varying rates

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company during the year, including directors, was 4 (2023 - 4).

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 January 2024

8,965

276,815

285,780

Additions

-

1,767

1,767

At 31 December 2024

8,965

278,582

287,547

Depreciation

At 1 January 2024

8,965

221,892

230,857

Charge for the year

-

10,970

10,970

At 31 December 2024

8,965

232,862

241,827

Carrying amount

At 31 December 2024

-

45,720

45,720

At 31 December 2023

-

54,923

54,923

5

Debtors

Current

2024
£

2023
£

Trade debtors

17,844

47,802

Prepayments

5,756

4,196

Other debtors

63,957

9,976

 

87,557

61,974

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

16,633

15,492

Trade creditors

 

-

2

Amounts owed to group undertakings and undertakings in which the company has a participating interest

9

4,602

5,152

Taxation and social security

 

42,292

26,695

Accruals and deferred income

 

2,600

2,200

Other creditors

 

10,665

7,974

 

76,792

57,515

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

49,098

65,818

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

49,098

65,818

Current loans and borrowings

2024
£

2023
£

Bank borrowings

16,633

15,492

8

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £Nil (2023 - £20,857).

 

Uniquecapture Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

9

Related party transactions

Transactions with directors

2024

At 1 January 2024
£

Advances to director
£

Repayments by director
£

At 31 December 2024
£

Mr T G White

4,988

45,500

(18,509)

31,979

Miss E G Merridale

4,988

45,500

(18,509)

31,979

2023

At 1 January 2023
£

Advances to director
£

Repayments by director
£

At 31 December 2023
£

Mr T G White

-

20,000

(15,012)

4,988

Miss E G Merridale

-

20,000

(15,012)

4,988

The overdrawn directors loan account will be cleared within 9 months.

Summary of transactions with other related parties


Packshots Direct Ltd
A company in which Uniquecapture Ltd has the same directors.

During the year, Uniquecapture Ltd loaned £52,050 to Packshots Ltd and received £51,500 back.
At the balance sheet date the amount owed by Uniquecapture Ltd was £4,602 (2023: £5,152).