Unique Nursing Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04641418 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Unique Nursing Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Makamure

A Tepatepa

REGISTERED OFFICE:

Suite 22a Parkway 2

Parkway Business Centre

Princess Road

Manchester

M14 7LU

REGISTERED NUMBER:

04641418 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

-

Investments

5

100

CURRENT ASSETS

Debtors

6

932,929

971,585

Cash at bank

45,015

53,846

977,944

1,025,431

CREDITORS

Amounts falling due within one year

7

2,732,979

2,203,839

NET CURRENT LIABILITIES

(1,755,035

)

(1,178,408

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,754,935

)

(1,178,308

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(1,755,035

)

(1,178,408

)

SHAREHOLDERS' FUNDS

(1,754,935

)

(1,178,308

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th December 2025 and were signed on its behalf by:

L Makamure - Director

1.	STATUTORY INFORMATION

Unique Nursing Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Unique Nursing Services Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 20% on reducing balance

Computer equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 80 (2024 - 91 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1st April 2024

and 31st March 2025

11,594

13,222

5,862

30,678

DEPRECIATION

At 1st April 2024

and 31st March 2025

11,594

13,222

5,862

30,678

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st March 2025

100

NET BOOK VALUE

At 31st March 2025

100

At 31st March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

110,902

147,235

Amounts owed by group undertakings

789,268

778,880

Other debtors

15,000

28,811

Prepayments and accrued income

17,759

16,659

932,929

971,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

491,534

350,382

Amounts owed to group undertakings

-

76,818

Social security and other taxes

140,759

183,330

Other creditors

2,096,062

1,593,309

Accrued expenses

4,624

-

2,732,979

2,203,839

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary Shares

£1

100

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Key management personnel of the entity or its parent (in aggregate)

31.3.25

31.3.24

£

Sales

642,364

-

Purchases

-

10,000

Amount due from related parties

-

Amount due to related parties

657,320

-

10.	ULTIMATE CONTROLLING PARTY

The controlling party is NLB Health Services Ltd

The Ultimate controlling party is Mr Liberty Makamure & Mr Allan Tepatepa.