Real Unique Gift Company Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Real Unique Gift Company Ltd for the year ended 31 January 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Real Unique Gift Company Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Real Unique Gift Company Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Real Unique Gift Company Ltd and state those matters that we have agreed to state to the director of Real Unique Gift Company Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Real Unique Gift Company Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Real Unique Gift Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Real Unique Gift Company Ltd . You consider that Real Unique Gift Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Real Unique Gift Company Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 October 2025

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Real Unique Gift Company Ltd

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: 11982292

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,868		3,622

			2,868		3,622
CURRENT ASSETS
Stocks	5	2,500		2,500
Debtors	6	44		30
Cash at bank and in hand		26		5

		2,570		2,535
Creditors: Amounts Falling Due Within One Year	7	(16,922 )		(14,356 )

NET CURRENT ASSETS (LIABILITIES)			(14,352 )		(11,821 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,484 )		(8,199 )

NET LIABILITIES			(11,484 )		(8,199 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(11,485 )		(8,200 )

SHAREHOLDERS' FUNDS			(11,484)		(8,199)

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 17 October 2025 and were signed on its behalf by:

Mrs J K Rose-Christie

Director

The notes on pages 3 to 5 form part of these financial statements.

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Real Unique Gift Company Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Real Unique Gift Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11982292 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Computer Equipment	20% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Real Unique Gift Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	4,795	450	5,245

As at 31 January 2025	4,795	450	5,245

Depreciation
As at 1 February 2024	1,473	150	1,623
Provided during the period	664	90	754

As at 31 January 2025	2,137	240	2,377

Net Book Value
As at 31 January 2025	2,658	210	2,868

As at 1 February 2024	3,322	300	3,622

5. Stocks

	2025	2024
	£	£
Stock	2,500	2,500

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	44	30

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	108
Amounts owed to participating interests	648	288
Other creditors	16,274	13,959
Taxation and social security	-	1

	16,922	14,356

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 February 2024	(30 )	(30)
Deferred taxation	(14 )	(14 )

Balance at 31 January 2025	(44 )	(44)

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Real Unique Gift Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

The director of the company has loaned the company money which is unsecured, interest free, and repayable on demand. At the end of the year the outstanding amounts totalled £15,674 (2024: £13,044).

Monies owed to MTR Tyres Ltd, a company in which the director has an interest, totalled £648 (2024: £288) at 31 January 2025. The loan is unsecured, interest-free, and repayable on demand.

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