UNIQUECOMMERCE LTD


Directors	HOZMANN, Sandor Csaba
	KOVACS, Akos Lajos


Registered Address	1st Floor 85 Great Portland Street
	London
	W1W 7LT


Registered Number	10936722 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	31 Dec 2024		31 Aug 2023
		£	£	£	£
Current assets
Stocks	3	30,755		109,489
Debtors	4	9,824		38,218
Cash at bank and on hand		9,506		7,593
		50,085		155,300
Creditors amounts falling due within one year	5	(76,883)		(96,553)
Net current assets (liabilities)			(26,798)		58,747
Total assets less current liabilities			(26,798)		58,747
Creditors amounts falling due after one year	6		(35,000)		(75,000)
Net assets			(61,798)		(16,253)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(61,800)		(16,255)
Shareholders' funds			(61,798)		(16,253)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2025, and are signed on its behalf by:

KOVACS, Akos Lajos
Director
Registered Company No. 10936722

UNIQUECOMMERCE LTD

Notes to the Financial Statements
for the period ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	3		3

3.	Stocks

	2024	2023
	£	£
Finished goods	30,755	109,489
Total	30,755	109,489

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	1,105	7,614
Other debtors	97	-
Prepayments and accrued income	8,622	30,604
Total	9,824	38,218


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	10,474	24,454
Bank borrowings and overdrafts	30,000	31,702
Taxation and social security	5,832	9,103
Other creditors	30,577	31,294
Total	76,883	96,553


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	35,000	75,000
Total	35,000	75,000