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Company No: 07896949 (England and Wales)

# UNIQUE FIRE AND SECURITY LTD

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

UNIQUE FIRE AND SECURITY LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

UNIQUE FIRE AND SECURITY LTD

## BALANCE SHEET

As at 31 March 2025
UNIQUE FIRE AND SECURITY LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 305,667 |  | 201,750
Tangible assets | 4 | 450,776 |  | 480,287
|  | 756,443 |  | 682,037
Current assets |  |  |  |
Stocks | 5 | 118,028 |  | 45,000
Debtors | 6 | 749,056 |  | 610,780
Cash at bank and in hand |  | 94,743 |  | 194,874
|  | 961,827 |  | 850,654
Creditors: amounts falling due within one year | 7 | ( 1,024,441) |  | ( 673,800)
Net current (liabilities)/assets |  | (62,614) |  | 176,854
Total assets less current liabilities |  | 693,829 |  | 858,891
Creditors: amounts falling due after more than one year | 8 | ( 351,566) |  | ( 491,260)
Net assets |  | 342,263 |  | 367,631
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 342,163 |  | 367,531
Total shareholder's funds |  | 342,263 |  | 367,631

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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges 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 Fire and Security Ltd (registered number: 07896949) were approved and authorised for issue by the Director on 08 October 2025. They were signed on its behalf by:

B J Williams Director |

UNIQUE FIRE AND SECURITY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
UNIQUE FIRE AND SECURITY 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 Fire and Security 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, 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 £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### 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 sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### 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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line
Trademarks, patents and licences | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Plant and machinery | 5 years straight line
Vehicles | 25 % reducing balance
Fixtures and fittings | 3 years straight line
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### 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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### 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.

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.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 53 |  | 36

#### 3. Intangible assets

| Goodwill |  | Trademarks, patents and licences |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 257,500 |  | 15,001 |  | 272,501
Additions | 140,000 |  | 0 |  | 140,000
At 31 March 2025 | 397,500 |  | 15,001 |  | 412,501
Accumulated amortisation |  |  |  |  |
At 01 April 2024 | 55,750 |  | 15,001 |  | 70,751
Charge for the financial year | 36,083 |  | 0 |  | 36,083
At 31 March 2025 | 91,833 |  | 15,001 |  | 106,834
Net book value |  |  |  |  |
At 31 March 2025 | 305,667 |  | 0 |  | 305,667
At 31 March 2024 | 201,750 |  | 0 |  | 201,750

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 April 2024 | 45,698 |  | 4,643 |  | 595,617 |  | 7,905 |  | 55,832 |  | 709,695
Additions | 16,337 |  | 7,270 |  | 67,869 |  | 9,058 |  | 7,291 |  | 107,825
Disposals | 0 |  | 0 |  | ( 18,492) |  | 0 |  | 0 |  | ( 18,492)
At 31 March 2025 | 62,035 |  | 11,913 |  | 644,994 |  | 16,963 |  | 63,123 |  | 799,028
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 April 2024 | 18,930 |  | 4,643 |  | 164,652 |  | 956 |  | 40,227 |  | 229,408
Charge for the financial year | 10,022 |  | 886 |  | 106,766 |  | 4,899 |  | 9,399 |  | 131,972
Disposals | 0 |  | 0 |  | ( 13,128) |  | 0 |  | 0 |  | ( 13,128)
At 31 March 2025 | 28,952 |  | 5,529 |  | 258,290 |  | 5,855 |  | 49,626 |  | 348,252
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 March 2025 | 33,083 |  | 6,384 |  | 386,704 |  | 11,108 |  | 13,497 |  | 450,776
At 31 March 2024 | 26,768 |  | 0 |  | 430,965 |  | 6,949 |  | 15,605 |  | 480,287

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 79,500 |  | 45,000
Work in progress | 38,528 |  | 0
| 118,028 |  | 45,000

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 483,191 |  | 380,160
Amounts owed by Group undertakings | 106,470 |  | 88,875
Other debtors | 159,395 |  | 141,745
| 749,056 |  | 610,780

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 41,235 |  | 40,169
Trade creditors | 388,326 |  | 308,322
Amounts owed to Group undertakings | 102,693 |  | 13,838
Taxation and social security | 304,778 |  | 78,048
Obligations under finance leases and hire purchase contracts | 76,348 |  | 59,586
Other creditors | 111,061 |  | 173,837
| 1,024,441 |  | 673,800

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 42,996 |  | 84,831
Amounts owed to Group undertakings | 0 |  | 90,000
Obligations under finance leases and hire purchase contracts | 308,570 |  | 316,429
| 351,566 |  | 491,260

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Called-up share capital

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

#### 10. Ultimate controlling party

Parent Company:

Unique Group (Southern) Ltd
Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW