Company No: 10016312 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	31,500		35,000
Tangible assets	4	44,432		26,070
		75,932		61,070
Current assets
Stocks	5	12,000		8,000
Debtors	6	289,733		185,659
Cash at bank and in hand		30,676		90,982
		332,409		284,641
Creditors: amounts falling due within one year	7	( 225,385)		( 172,086)
Net current assets		107,024		112,555
Total assets less current liabilities		182,956		173,625
Creditors: amounts falling due after more than one year	8	( 23,094)		( 15,000)
Net assets		159,862		158,625
Capital and reserves
Called-up share capital	9	76		76
Capital redemption reserve		24		24
Profit and loss account		159,762		158,525
Total shareholder's funds		159,862		158,625

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 Profit and Loss Account has not been delivered.

The financial statements of Unique Group (SW) Ltd (registered number: 10016312) were approved and authorised for issue by the Director on 08 October 2025. They were signed on its behalf by:

B J Williams Director

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 (SW) 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 £.

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.
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

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, reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Office equipment	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.

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.

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 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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	11		10

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	35,000		35,000
At 31 March 2025	35,000		35,000
Accumulated amortisation
At 01 April 2024	0		0
Charge for the financial year	3,500		3,500
At 31 March 2025	3,500		3,500
Net book value
At 31 March 2025	31,500		31,500
At 31 March 2024	35,000		35,000

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	0		93,975		5,696		8,252		107,923
Additions	1,945		22,617		0		727		25,289
At 31 March 2025	1,945		116,592		5,696		8,979		133,212
Accumulated depreciation
At 01 April 2024	0		77,796		223		3,834		81,853
Charge for the financial year	243		4,045		1,368		1,271		6,927
At 31 March 2025	243		81,841		1,591		5,105		88,780
Net book value
At 31 March 2025	1,702		34,751		4,105		3,874		44,432
At 31 March 2024	0		16,179		5,473		4,418		26,070

5. Stocks

	2025		2024
	£		£
Stocks	12,000		8,000

6. Debtors

	2025		2024
	£		£
Trade debtors	160,430		144,390
Amounts owed by Group undertakings	70,325		19,383
Prepayments	13,443		2,843
Other debtors	45,535		19,043
	289,733		185,659

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Trade creditors	154,586		150,485
Accruals	2,479		4,515
Other taxation and social security	45,970		5,224
Obligations under finance leases and hire purchase contracts	4,523		0
Other creditors	7,827		1,862
	225,385		172,086

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

	2025		2024
	£		£
Bank loans	5,000		15,000
Obligations under finance leases and hire purchase contracts (secured)	18,094		0
	23,094		15,000

Finance leases are secured against assets held by the company.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
76 Ordinary shares of £ 1.00 each	76		76

10. Ultimate controlling party

Parent Company:

Unique Group (Southern) Ltd

Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW