UNIQUE CEREMONIAL SERVICES LTD


Director	Denis Gerard Madden


Registered Address	38 Abbey View
	Dunfermline
	KY11 4HA


Registered Number	SC557781 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		71,454		75,581
Investment property	4		123,627		123,627
			195,081		199,208
Current assets
Debtors	5	4,929		7,341
Cash at bank and on hand		7,606		794
		12,535		8,135
Creditors amounts falling due within one year	6	(132,679)		(130,941)
Net current assets (liabilities)			(120,144)		(122,806)
Total assets less current liabilities			74,937		76,402
Creditors amounts falling due after one year	7		(71,923)		(81,352)
Provisions for liabilities			(332)		(812)
Net assets			2,682		(5,762)
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,681		(5,763)
Shareholders' funds			2,682		(5,762)

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 Director acknowledges 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 Director on 25 September 2025, and are signed on its behalf by:

Denis Gerard Madden
Director
Registered Company No. SC557781

UNIQUE CEREMONIAL SERVICES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his director loan account to the detriment of other creditors.

	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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	71,242	1,140	3,100	4,579	3,629	83,690
At 31 March 25	71,242	1,140	3,100	4,579	3,629	83,690
Depreciation and impairment
At 01 April 24	2,850	451	394	2,003	2,411	8,109
Charge for year	1,424	172	677	644	1,210	4,127
At 31 March 25	4,274	623	1,071	2,647	3,621	12,236
Net book value
At 31 March 25	66,968	517	2,029	1,932	8	71,454
At 31 March 24	68,392	689	2,706	2,576	1,218	75,581

4.	Investment property


		£
	Fair value at 01 April 24	123,627
	At 31 March 25	123,627

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,090	5,330
Other debtors	1,499	1,499
Prepayments and accrued income	340	512
Total	4,929	7,341

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,429	11,363
Taxation and social security	5,968	304
Other creditors	114,959	116,532
Accrued liabilities and deferred income	2,323	2,742
Total	132,679	130,941

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	71,923	81,352
Total	71,923	81,352


	The director holds a personal guarantee over the loan.