Unique Autos & Exports (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07354181 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

UNIQUE AUTOS & EXPORTS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Mr Kenechi Festus Emebo

Mr Raymond Uzoma Obiaju

REGISTERED OFFICE:

103a Awsworth Road

Ilkeston

Derbyshire

DE7 8JP

REGISTERED NUMBER:

07354181 (England and Wales)

ACCOUNTANTS:

Ashford Louis

Chartered Certified Accountants

187 High Road Leyton

London

E15 2BY

FIXED ASSETS

Tangible assets

4

114,769

120,712

CURRENT ASSETS

Stocks

30,232

63,308

Debtors

5

186,134

166,532

Cash at bank and in hand

27,844

4,594

244,210

234,434

CREDITORS

Amounts falling due within one year

6

89,211

115,144

NET CURRENT ASSETS

154,999

119,290

TOTAL ASSETS LESS CURRENT
LIABILITIES

269,768

240,002

CREDITORS

Amounts falling due after more than one
year

7

-

6,868

NET ASSETS

269,768

233,134

CAPITAL AND RESERVES

Called up share capital

8

150,000

Retained earnings

9

119,768

83,134

SHAREHOLDERS' FUNDS

269,768

233,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 30 June 2026 and were signed on its behalf by:

Mr Raymond Uzoma Obiaju - Director

1.	STATUTORY INFORMATION

Unique Autos & Exports (UK) Limited 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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. The total turnover of the company for the year has been derived from the provision of goods and services falling within the company's principal activities.

Tangible fixed assets

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

Freehold property

-

20% on cost

Plant and machinery

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

No going concern

No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 October 2024

and 30 September 2025

130,000

89,270

5,000

224,270

DEPRECIATION

At 1 October 2024

26,000

76,558

1,000

103,558

Charge for year

2,600

2,543

800

5,943

At 30 September 2025

28,600

79,101

1,800

109,501

NET BOOK VALUE

At 30 September 2025

101,400

10,169

3,200

114,769

At 30 September 2024

104,000

12,712

4,000

120,712

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

163,537

155,662

Other debtors

22,597

10,870

186,134

166,532

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Bank loans and overdrafts

10,000

Trade creditors

11,521

28,589

Taxation and social security

27,102

23,086

Other creditors

40,588

53,469

89,211

115,144

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Bank loans

-

6,868

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

150,000

Ordinary

£1

150,000

9.

RESERVES

Retained

earnings

£

At 1 October 2024

83,134

Profit for the year

36,634

At 30 September 2025

119,768

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed its directors £10,532 (2024 : £14,982).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unique Autos & Exports (UK) Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Unique Autos & Exports (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Unique Autos & Exports (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Unique Autos & Exports (UK) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Unique Autos & Exports (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Unique Autos & Exports (UK) Limited. You consider that Unique Autos & Exports (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Unique Autos & Exports (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashford Louis

Chartered Certified Accountants

187 High Road Leyton

London

E15 2BY

30 June 2026