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Company No: 10012871 (England and Wales)

# UNIQUE GROUP (SOUTHERN) LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

UNIQUE GROUP (SOUTHERN) LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

UNIQUE GROUP (SOUTHERN) LTD

## BALANCE SHEET

As at 31 March 2025
UNIQUE GROUP (SOUTHERN) LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 70,780 |  | 70,630
|  | 70,780 |  | 70,630
Current assets |  |  |  |
Debtors | 4 | 156,250 |  | 140,263
Cash at bank and in hand |  | 9,393 |  | 1,392
|  | 165,643 |  | 141,655
Creditors: amounts falling due within one year | 5 | ( 126,912) |  | ( 106,708)
Net current assets |  | 38,731 |  | 34,947
Total assets less current liabilities |  | 109,511 |  | 105,577
Net assets |  | 109,511 |  | 105,577
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 109,411 |  | 105,477
Total shareholders' funds |  | 109,511 |  | 105,577

For the financial year ending 31 March 2025 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Unique Group (Southern) Ltd (registered number: 10012871) were approved and authorised for issue by the Board of Directors on 07 October 2025. They were signed on its behalf by:

B J Williams Director |

UNIQUE GROUP (SOUTHERN) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
UNIQUE GROUP (SOUTHERN) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Unique Group (Southern) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is Unique House, 156 Stanley Green Road, Poole, Dorset, BH15 3AH.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements 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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 April 2024 | 70,630
Additions | 150
At 31 March 2025 | 70,780
Carrying value at 31 March 2025 | 70,780
Carrying value at 31 March 2024 | 70,630

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.03.2025 | Ownership 31.03.2024
Unique Tech Solutions Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Installation and maintenance of acoustic and intelligent systems | Ordinary | 100.00% | 100.00%
Unique Commercial Investments Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Letting and operating of own or leased real estate | Ordinary | 100.00% | 100.00%
Unique Fire and Security Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Installation and maintenance of security systems | Ordinary | 100.00% | 100.00%
Unique Renewable Energy Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Installation and maintenance of renewable energy systems | Ordinary | 100.00% | 100.00%
Unique Interiors (Southern) Limited | Unique House, 156 Stanley Green Road, Poole, Dorset, England, BH15 3AH | Carpentry and joinery services | Ordinary | 51.00% | 51.00%
Unique Commercial Projects Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Letting and operating of own or leased real estate | Ordinary | 100.00% | 0.00%
Bunkerbay Limited | Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW | Operation of sports facilities | Ordinary | 50.00% | 0.00%

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 53,454 |  | 0
Amounts owed by Group undertakings | 102,695 |  | 91,450
Other debtors | 101 |  | 48,813
| 156,250 |  | 140,263

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 3,704 |  | 54,809
Amounts owed to Group undertakings | 18,023 |  | 0
Amounts owed to related parties | 0 |  | 100
Other taxation and social security | 520 |  | 709
Other creditors | 104,665 |  | 51,090
| 126,912 |  | 106,708

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100