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COMPANY REGISTRATION NUMBER: 08553587

PNC UNIQUE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 June 2025

PNC UNIQUE LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 624,538 |  | 574,085

CURRENT ASSETS

Stocks | 1,025,561 |  | 826,375 |
Debtors | 6 | 3,889,127 |  | 870,719 |
Cash at bank and in hand | 2,764,075 |  | 3,425,872 |
| ------------ |  | ------------ |
| 7,678,763 |  | 5,122,966 |

CREDITORS: amounts falling due within one year | 7 | 1,909,130 |  | 1,150,330 |
| ------------ |  | ------------ |
NET CURRENT ASSETS |  | 5,769,633 |  | 3,972,636
|  | ------------ |  | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 6,394,171 |  | 4,546,721

CREDITORS: amounts falling due after more than one year | 8 |  | 1,667 |  | 11,667

PROVISIONS |  | 32,863 |  | 17,873
|  | ------------ |  | ------------
NET ASSETS |  | 6,359,641 |  | 4,517,181
|  | ------------ |  | ------------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 100 |  | 100
Profit and loss account |  | 6,359,541 |  | 4,517,081
|  | ------------ |  | ------------
SHAREHOLDERS FUNDS |  | 6,359,641 |  | 4,517,181
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PNC UNIQUE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

Mr P Cancelliere |
Director |

Company registration number: 08553587

PNC UNIQUE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 33% straight line
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 5 (2024: 2 ).
5. TANGIBLE ASSETS

| Freehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 July 2024 | 449,775 | 15,146 | 49,832 | 159,150 | 673,903
Additions | – | 45,000 | – | 71,155 | 116,155
| --------- | -------- | -------- | --------- | ---------
At 30 June 2025 | 449,775 | 60,146 | 49,832 | 230,305 | 790,058
| --------- | -------- | -------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 July 2024 | – | 10,498 | 27,131 | 62,189 | 99,818
Charge for the year | – | 17,992 | 5,680 | 42,030 | 65,702
| --------- | -------- | -------- | --------- | ---------
At 30 June 2025 | – | 28,490 | 32,811 | 104,219 | 165,520
| --------- | -------- | -------- | --------- | ---------
Carrying amount |  |  |  |  |
At 30 June 2025 | 449,775 | 31,656 | 17,021 | 126,086 | 624,538
| --------- | -------- | -------- | --------- | ---------
At 30 June 2024 | 449,775 | 4,648 | 22,701 | 96,961 | 574,085
| --------- | -------- | -------- | --------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 24,734 | 120,379
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 280,519 | 155,000
Other debtors | 3,583,874 | 595,340
| ------------ | ---------
| 3,889,127 | 870,719
| ------------ | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,000 | 10,000
Trade creditors | 942 | 20,233
Corporation tax | 1,135,920 | 478,245
Social security and other taxes | 361,626 | 166,122
Other creditors | 400,642 | 475,730
| ------------ | ------------
| 1,909,130 | 1,150,330
| ------------ | ------------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,667 | 11,667
| ------- | --------

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr P Cancelliere | 323,453 | 1,957,710 | ( 6,950) | 2,274,213
|  | --------- | ------------ | ------- | ------------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr P Cancelliere | ( 13) | 324,066 | ( 600) | 323,453
|  | ---- | --------- | ---- | ---------

During the year ended 30 June 2025 the company advanced amounts to a director and shareholder. The maximum amount outstanding at any time during the year ended 30 June 2025 was £2,274,213, and the balance outstanding at the year end was £2,274,213. Interest is charged on the loan at 2.25% per annum. Interest of £28,899 was paid to the company on 30 June 2025.