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Company Registration No. NI684810 (Northern Ireland)
Unusual Investments Limited Unaudited accounts for the year ended 31 March 2025
Unusual Investments Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Investments
4
401,577
389,698
Current assets
Debtors
5
1,037
-
Cash at bank and in hand
1,590
4,831
2,627
4,831
Creditors: amounts falling due within one year
6
(1,301)
(1,301)
Net current assets
1,326
3,530
Total assets less current liabilities
402,903
393,228
Provisions for liabilities
Deferred tax
7
(27,216)
(26,413)
Net assets
375,687
366,815
Capital and reserves
Called up share capital
8
30,692
30,692
Profit and loss account
344,995
336,123
Shareholders' funds
375,687
366,815
For the 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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
Aengus Neill Director Company Registration No. NI684810
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Unusual Investments Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Unusual Investments Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI684810. The registered office is Unit 2, Channel Wharf, 21 Old Channel Road, Belfast, Antrim, BT3 9DE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be measured reliably. Turnover comprises dividend income received from investments.
Investments
Investments in shares are included at fair value with changes in fair value recognised through the profit and loss account.
Going concern
The director believes that the company Unusual Investments Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Restatement
Deferred tax for the year ended 31 March 2024 has been corrected, resulting in a reduction in the profit and loss account brought forward of £7,893 and a corresponding increase in the deferred tax liability at 31 March 2024 respectively.
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Unusual Investments Limited Notes to the Accounts for the year ended 31 March 2025
4
Investments
Other investments
£
Valuation at 1 April 2024
389,698
Additions
7,240
Fair value adjustments
4,639
Valuation at 31 March 2025
401,577
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
1,037
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
1,301
1,301
7
Deferred taxation
2025
2024
£
£
Revaluation of investment property
27,216
26,413
2025
2024
£
£
Provision at start of year
26,413
11,263
Charged to the profit and loss account
803
15,150
Provision at end of year
27,216
26,413
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
30,692 Ordinary shares of £1 each
30,692
30,692
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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