Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 02893075 Mrs Sara Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02893075 2025-01-31 02893075 2026-01-31 02893075 2025-02-01 2026-01-31 02893075 frs-core:CurrentFinancialInstruments 2026-01-31 02893075 frs-core:ComputerEquipment 2026-01-31 02893075 frs-core:ComputerEquipment 2025-02-01 2026-01-31 02893075 frs-core:ComputerEquipment 2025-01-31 02893075 frs-core:FurnitureFittings 2026-01-31 02893075 frs-core:FurnitureFittings 2025-02-01 2026-01-31 02893075 frs-core:FurnitureFittings 2025-01-31 02893075 frs-core:ShareCapital 2026-01-31 02893075 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 02893075 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 02893075 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 02893075 frs-bus:SmallEntities 2025-02-01 2026-01-31 02893075 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 02893075 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 02893075 frs-bus:Director1 2025-02-01 2026-01-31 02893075 frs-bus:Director1 2025-01-31 02893075 frs-bus:Director1 2026-01-31 02893075 frs-countries:EnglandWales 2025-02-01 2026-01-31 02893075 2024-01-31 02893075 2025-01-31 02893075 2024-02-01 2025-01-31 02893075 frs-core:CurrentFinancialInstruments 2025-01-31 02893075 frs-core:ShareCapital 2025-01-31 02893075 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 02893075
Uniquehold Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02893075
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,508 2,761
2,508 2,761
CURRENT ASSETS
Stocks 5 83,620 78,215
Debtors 6 12,216 9,694
Cash at bank and in hand 92,768 44,580
188,604 132,489
Creditors: Amounts Falling Due Within One Year 7 (31,483 ) (20,375 )
NET CURRENT ASSETS (LIABILITIES) 157,121 112,114
TOTAL ASSETS LESS CURRENT LIABILITIES 159,629 114,875
PROVISIONS FOR LIABILITIES
Deferred Taxation (555 ) (443 )
NET ASSETS 159,074 114,432
CAPITAL AND RESERVES
Called up share capital 8 9,000 9,000
Profit and Loss Account 150,074 105,432
SHAREHOLDERS' FUNDS 159,074 114,432
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sara Hunter
Director
04/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Uniquehold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02893075 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Office Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
4. Tangible Assets
Fixtures & Fittings Office Equipment Total
£ £ £
Cost
As at 1 February 2025 27,831 2,985 30,816
Additions - 583 583
As at 31 January 2026 27,831 3,568 31,399
Depreciation
As at 1 February 2025 26,092 1,963 28,055
Provided during the period 435 401 836
As at 31 January 2026 26,527 2,364 28,891
Net Book Value
As at 31 January 2026 1,304 1,204 2,508
As at 1 February 2025 1,739 1,022 2,761
5. Stocks
2026 2025
£ £
Stock 83,620 78,215
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,150 8,259
Prepayments and accrued income 980 1,065
Cash in transit (828 ) 370
Director's loan account 2,914 -
12,216 9,694
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 2,251
Corporation tax 19,046 8,432
PAYE Creditor 319 368
VAT 9,169 5,714
Wages control 2,364 -
Pension Creditor 68 53
Accruals and deferred income 517 665
Director's loan account - 2,892
31,483 20,375
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 9,000 9,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Sara Hunter - 2,914 - - 2,914
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2026 2025
£ £
Mrs Sara Hunter 22,000 32,500
10. Related Party Transactions
The company is controlled by Mrs S Hunter, director and shareholder of the company.
The balance on the director's loan account at 31st January 2026 was £2,914 due to the company (2025 -  £2,892 due from the company).
Page 5