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Company No: 15963841 (England and Wales)

# UNIQUE COMMERCIAL PROJECTS LIMITED

### Unaudited Financial Statements
For the financial period from 18 September 2024 to 31 March 2025
Pages for filing with the registrar

UNIQUE COMMERCIAL PROJECTS LIMITED

## Unaudited Financial Statements

For the financial period from 18 September 2024 to 31 March 2025

Contents

UNIQUE COMMERCIAL PROJECTS LIMITED

## BALANCE SHEET

As at 31 March 2025
UNIQUE COMMERCIAL PROJECTS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 31.03.2025
|  | £
Fixed assets |  |
Tangible assets | 3 | 5,031
|  | 5,031
Current assets |  |
Debtors | 4 | 869
Cash at bank and in hand |  | 2,855
|  | 3,724
Creditors: amounts falling due within one year | 5 | ( 21,800)
Net current liabilities |  | (18,076)
Total assets less current liabilities |  | (13,045)
Provision for liabilities |  | ( 956)
Net liabilities |  | ( 14,001)
Capital and reserves |  |
Called-up share capital | 6 | 100
Profit and loss account |  | ( 14,101 )
Total shareholder's deficit |  | ( 14,001)

For the financial period 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Unique Commercial Projects Limited (registered number: 15963841) 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 COMMERCIAL PROJECTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 18 September 2024 to 31 March 2025
UNIQUE COMMERCIAL PROJECTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 18 September 2024 to 31 March 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Unique Commercial Projects Limited (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 £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

Reporting period length: 18 September 2024 to 31 March 2025.

##### Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

##### 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.

##### 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 | 10 years straight line
Fixtures and fittings | 25 % reducing balance

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 Profit and Loss Account 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.
The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company’s net investment outstanding in respect of leases.
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised 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 Profit and Loss Account 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.

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

| Period from 18.09.2024 to 31.03.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 1

#### 3. Tangible assets

| Leasehold improve- ments |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 18 September 2024 | 0 |  | 0 |  | 0
Additions | 790 |  | 4,460 |  | 5,250
At 31 March 2025 | 790 |  | 4,460 |  | 5,250
Accumulated depreciation |  |  |  |  |
At 18 September 2024 | 0 |  | 0 |  | 0
Charge for the financial period | 33 |  | 186 |  | 219
At 31 March 2025 | 33 |  | 186 |  | 219
Net book value |  |  |  |  |
At 31 March 2025 | 757 |  | 4,274 |  | 5,031

#### 4. Debtors

| 31.03.2025
| £
Trade debtors | 43
Amounts owed by Group undertakings | 100
Prepayments | 23
Other debtors | 703
| 869

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

| 31.03.2025
| £
Trade creditors | 517
Amounts owed to Group undertakings | 19,595
Accruals | 1,688
| 21,800

#### 6. Called-up share capital

| 31.03.2025
| £
Allotted, called-up and fully-paid |
100 Ordinary shares of £ 1.00 each | 100

#### 7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 31.03.2025
| £
within one year | 27,000
between one and five years | 108,000
after five years | 123,750
| 258,750

Unique commercial Projects Ltd is committed to a lease that requires £27,000 per annum, for 10 years, ceasing on 31.10.2034.

#### 8. Ultimate controlling party

Parent Company:

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