REGISTERED NUMBER: 05446918 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

FOR

UNIQUE LOG HOMES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D A Altman

SECRETARY:

Mrs N F Altman

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

05446918 (England and Wales)

ACCOUNTANTS:

EA

Chartered Accountants

869 High Road

London

N12 8QA

FIXED ASSETS

Investment property

4

1,000

1,000

CURRENT ASSETS

Debtors

5

7,713

6,938

Cash at bank and in hand

205

185

7,918

7,123

CREDITORS

Amounts falling due within one year

6

22,401

12,590

NET CURRENT LIABILITIES

(14,483

)

(5,467

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,483

)

(4,467

)

CAPITAL AND RESERVES

Called up share capital

10

10

Non distributable reserves

7

1,000

1,000

Retained earnings

(14,493

)

(5,477

)

SHAREHOLDERS' FUNDS

(13,483

)

(4,467

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

Mr D A Altman - Director

1.	STATUTORY INFORMATION

Unique Log Homes 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.

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

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.

The financial statements have been prepared on a going concern basis as the director is satisfied that the company will have adequate resources to meet its liabilities as they fall due.

Turnover

Turnover represents ground rent receivable on freehold reversion of investment property.

Investment property

Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of investment properties.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 (Section 1A). The director considers that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 March 2025

and 30 March 2026

1,000

NET BOOK VALUE

At 30 March 2026

1,000

At 30 March 2025

1,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by participating interests

256

256

Other debtors

7,457

6,682

7,713

6,938

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

852

254

Other creditors

21,549

12,336

22,401

12,590

7.

RESERVES

Non

distributable

reserves

£

At 31 March 2025

and 30 March 2026

1,000

8.	RELATED PARTY DISCLOSURES

Included in creditors amount falling due within an year is an interest free amount of £18,096 (2025: £8,946) due to director of the company.

Included in debtors amount falling due within a year is an interest free amount of £256 (2025: £256) due to a related company. The companies are connoted by virtue of common shareholders and directors.