UNIQUE PIECES LIMITED Filleted Accounts Cover |  |

| UNIQUE PIECES LIMITED |
|  | Company No. 11934555 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2024 |  |  |

UNIQUE PIECES LIMITED Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 December 2024.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was retail sales.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
Y. Schwartz |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
Y. Schwartz |  |  |  |  |  |
Director |  |  |  |  |  |
13 November 2025 |  |  |  |  |  |

UNIQUE PIECES LIMITED Balance Sheet Registrar |  |

at | 31 December 2024 |  |  |  |  |  |  |
Company No. | 11934555 |  | Notes | 2024 |  |  |  | 2023
|  |  |  |  |  | £ |  |  |  | £
Current assets |  |  |  |  |  |  |
| Stocks |  | 4 | 195,921 |  |  |  | 255,744
| Debtors |  | 5 | 488,273 |  |  |  | 623,046
| Cash at bank and in hand |  |  | 131,136 |  |  |  | 66,509
|  |  |  |  |  | 815,330 |  |  |  | 945,299
Creditors: Amount falling due within one year | 6 | (888,951) |  |  |  | (1,020,408)
Net current liabilities |  |  | (73,621) |  |  |  | (75,109)
Total assets less current liabilities |  |  | (73,621) |  |  |  | (75,109)
Net liabilities |  |  | (73,621) |  |  |  | (75,109)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 8 | (73,721) |  |  |  | (75,209)
Total equity |  |  | (73,621) |  |  |  | (75,109)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 13 November 2025 and signed on its behalf by: |  |
Y. Schwartz |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
13 November 2025 |  |  |  |  |  |  |  |

UNIQUE PIECES LIMITED Notes to the Accounts Registrar |  |

for the year ended 31 December 2024 |  |  |  |  |  |  |  |

1 | General information |  |
| UNIQUE PIECES LIMITED is a private company limited by shares and incorporated in England and Wales.
| The company's registered number is: 11934555 |  |  |  |  |  |
| The address of the company's registered office is: |  |  |  |  |  |
| 201 Haverstock Hill |  |  |  |  |  |  |  |  |  |
| Belsize Park, FKGB |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| NW3 4QG |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2022) and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the company for a period of at least twelve months from the date of signing these financial statements, has no reason to believe that a material uncertainty exists that may cast doubt about the ability of the company to continue as a going concern. Accordingly the director has a reasonable expectation that the company will continue in operational existence and therefore he continues to adopt the going concern basis of accounting to prepare the financial statements.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| 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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and net realisable value. Net realisable value is based upon estimated selling prices less further costs expected to be incurred to disposal.
| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the statement of comprehensive income.
| Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Judgements and key sources of estimation uncertainty
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

| Cash and cash equivalents |  |
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 0 |  |  |  | 1

4 | Stocks |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Finished goods |  |  |  | 195,921 |  |  |  | 255,744
|  |  |  |  |  |  |  |  |  | 195,921 |  |  |  | 255,744

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 409,312 |  |  |  | 537,140
|  | VAT recoverable |  |  |  | 70,009 |  |  |  | 6,948
|  | Other debtors |  |  |  | 8,952 |  |  |  | 78,958
|  |  |  |  |  |  |  |  |  | 488,273 |  |  |  | 623,046

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2024 |  |  |  | 2023
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade creditors |  |  |  | 595,483 |  |  |  | 821,171
|  | Amounts owed to group undertakings |  |  |  | 292,186 |  |  |  | -
|  | Other creditors |  |  |  | 1,282 |  |  |  | 137
|  | Accruals and deferred income |  |  |  | - |  |  |  | 199,100
|  |  |  |  |  |  |  |  |  | 888,951 |  |  |  | 1,020,408

7 | Share Capital |  |  |  |  |  |  |  |
|  | 100 Ordinary shares, called-up, unpaid.

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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