Registration number: 08933835

Unique Finance Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Unique Finance Limited

Company Information

Director

B Budhdeo

Registered office

Suite 1B1 Argyle House Northside Joel Street Northwood Hills HA6 1NW

Unique Finance Limited

(Registration number: 08933835)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible assets	3	5,751	7,057
Investments		14,914	8,614
		20,665	15,671
Current assets
Debtors		1,147,253	826,203
Cash at bank and in hand		94,715	19,665
		1,241,968	845,868
Creditors: Amounts falling due within one year		(573,177)	(350,728)
Net current assets		668,791	495,140
Total assets less current liabilities		689,456	510,811
Creditors: Amounts falling due after more than one year		(25,314)	(27,226)
Net assets		664,142	483,585
Capital and reserves
Called up share capital		100	100
Profit and loss account		664,042	483,485
Shareholders' funds		664,142	483,585

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Unique Finance Limited

(Registration number: 08933835)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the director on 23 December 2025
 

......................................... B Budhdeo Director

Unique Finance Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Unique Finance Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33.3% Straight line basis
Furniture and Fittings	33.3% Straight line basis
Improvements to property	Over 5 years

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 3).

Unique Finance Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

3	Tangible assets

	Properties under construction  £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	15,000	4,992	13,492	33,484
Additions	-	717	3,141	3,858
At 31 March 2025	15,000	5,709	16,633	37,342
Depreciation
At 1 April 2024	9,000	4,992	12,435	26,427
Charge for the year	3,000	239	1,925	5,164
At 31 March 2025	12,000	5,231	14,360	31,591
Carrying amount
At 31 March 2025	3,000	478	2,273	5,751
At 31 March 2024	6,000	-	1,057	7,057

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share of £1 each	100	100	100	100