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Registered number: 02761328 UNIQUESOLVE ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
UNIQUESOLVE ENTERPRISES LIMITED REGISTERED NUMBER:02761328
BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,356 |  | 98
Investments | 5 |  | 1,305,638 |  | 1,287,251
Investment property | 6 |  | 4,090,989 |  | 3,940,989
|  |  | 5,397,983 |  | 5,228,338
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 14,058 |  | 41,806 |
Bank current accounts |  | 21,007 |  | 23,835 |
|  | 35,065 |  | 65,641 |
Creditors: amounts falling due within one year | 8 | (853,346) |  | (858,443) |
Net current liabilities |  |  | (818,281) |  | (792,802)
Total assets less current liabilities |  |  | 4,579,702 |  | 4,435,536
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (33) |  | (25)
Net assets |  |  | 4,579,669 |  | 4,435,511
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 4,579,569 |  | 4,435,411
|  |  | 4,579,669 |  | 4,435,511
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UNIQUESOLVE ENTERPRISES LIMITED REGISTERED NUMBER:02761328
BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr B A Hill
Director
Date: 18 August 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Uniquesolve Enterprises Limited ("the Company") is a private Company limited by shares, registered in England and Wales under the Companies Act. The registered number and address of the registered office are given in the Company information. The functional and presentational currency of the Company is pounds sterling (£) and rounded to the nearest whole pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% straight line
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the Director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in profit or loss for the period. Works of art held as fixed assets are show at their historical cost.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Page 6
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
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UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 December 2024 | 20,091 | 16,854 | 12,907 | 49,852
| Additions | - | - | 1,524 | 1,524
| Disposals | (6,948) | - | - | (6,948)
| At 30 November 2025 | 13,143 | 16,854 | 14,431 | 44,428
| Depreciation |  |  |  |
| At 1 December 2024 | 20,091 | 16,854 | 12,809 | 49,754
| Charge for the year on owned assets | - | - | 266 | 266
| Disposals | (6,948) | - | - | (6,948)
| At 30 November 2025 | 13,143 | 16,854 | 13,075 | 43,072
| Net book value |  |  |  |
| At 30 November 2025 | - | - | 1,356 | 1,356
| At 30 November 2024 | - | - | 98 | 98
Page 8
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Fixed asset investments
|  | Listed investments | Other fixed asset investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 1,479,475 | 49,356 | 1,528,831
| Additions | - | 4,024 | 4,024
| Disposals | (10,960) | - | (10,960)
| At 30 November 2025 | 1,468,515 | 53,380 | 1,521,895
| Impairment |  |  |
| At 1 December 2024 | 241,580 | - | 241,580
| Movement in the period | (25,323) | - | (25,323)
| At 30 November 2025 | 216,257 | - | 216,257
| Net book value |  |  |
| At 30 November 2025 | 1,252,258 | 53,380 | 1,305,638
| At 30 November 2024 | 1,237,895 | 49,356 | 1,287,251
| Listed investments The listed investments are held by Brent Hill as nominee for the Company. In 2004 an option was granted allowing Brent Hill to purchase listed investments from the Company at their original acquisition cost. The value of the listed investments is therefore shown at the lower of market value and the realisable value represented by the option to purchase at original cost. The market value of the listed investments without taking into account the impact of the options is £3,059,208 (2024: £2,676,381).
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UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 3,940,989
| Additions at cost | 150,000
| At 30 November 2025 | 4,090,989
| Options exist over the properties to purchase at a previously agreed price. The investment properties are shown at the value of the options held over the properties, which is considered to be the realisable value to the Company and represents the fair value of the investment properties at the balance sheet date. The option value on each property is set as the open market value of each property at the dates the options were granted. The historical carrying cost of the investment properties was £4,090,989 (2024: £3,940,989). The market value of the properties without taking into account the impact of the options is considered to be £6,937,927 (2024: £6,787,927) at the balance sheet date.
The 2025 valuations were made by the Director, on an open market value basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 250 | 250
| Other debtors | 8,800 | 35,788
| Prepayments and accrued income | 5,008 | 5,768
|  | 14,058 | 41,806
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
Page 10
UNIQUESOLVE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 18,876 | 31,813
| Other taxation and social security | 4,444 | 395
| Other creditors | 823,406 | 819,095
| Accruals and deferred income | 6,620 | 7,140
|  | 853,346 | 858,443
9. | Related party transactions
| At the balance sheet date a balance of £819,742 (2024: £815,481) was due to a Director of the Company, in respect of amounts loaned to the Company. No interest is charged on this balance. As detailed in the notes above, Brent Hill has an option to purchase the investment properties held by the Company at the valuations as disclosed in these financial statements and an option to purchase the listed investments held by the Company at their original acquisition cost.
Page 11