2025-01-01 2025-12-31 2025-12-31 false 02845991 Unique Collections Limited 2026-08-20 68209 false iso4217:GBP xbrli:pure 02845991 2024-12-31 02845991 2025-12-31 02845991 2025-01-01 2025-12-31 02845991 2023-12-31 02845991 2024-12-31 02845991 2024-01-01 2024-12-31 02845991 bus:SmallEntities 2025-01-01 2025-12-31 02845991 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02845991 bus:FullAccounts 2025-01-01 2025-12-31 02845991 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02845991 core:WithinOneYear 2025-12-31 02845991 core:AfterOneYear 2025-12-31 02845991 core:WithinOneYear 2024-12-31 02845991 core:AfterOneYear 2024-12-31 02845991 core:ShareCapital 2025-12-31 02845991 core:SharePremium 2025-12-31 02845991 core:RevaluationReserve 2025-12-31 02845991 core:OtherReservesSubtotal 2025-12-31 02845991 core:RetainedEarningsAccumulatedLosses 2025-12-31 02845991 core:ShareCapital 2024-12-31 02845991 core:SharePremium 2024-12-31 02845991 core:RevaluationReserve 2024-12-31 02845991 core:OtherReservesSubtotal 2024-12-31 02845991 core:RetainedEarningsAccumulatedLosses 2024-12-31 02845991 core:LandBuildings 2025-12-31 02845991 core:PlantMachinery 2025-12-31 02845991 core:Vehicles 2025-12-31 02845991 core:FurnitureFittings 2025-12-31 02845991 core:OfficeEquipment 2025-12-31 02845991 core:NetGoodwill 2025-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 02845991 core:ListedExchangeTraded 2025-12-31 02845991 core:UnlistedNon-exchangeTraded 2025-12-31 02845991 core:LandBuildings 2024-12-31 02845991 core:PlantMachinery 2024-12-31 02845991 core:Vehicles 2024-12-31 02845991 core:FurnitureFittings 2024-12-31 02845991 core:OfficeEquipment 2024-12-31 02845991 core:NetGoodwill 2024-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 02845991 core:ListedExchangeTraded 2024-12-31 02845991 core:UnlistedNon-exchangeTraded 2024-12-31 02845991 core:LandBuildings 2025-01-01 2025-12-31 02845991 core:PlantMachinery 2025-01-01 2025-12-31 02845991 core:Vehicles 2025-01-01 2025-12-31 02845991 core:FurnitureFittings 2025-01-01 2025-12-31 02845991 core:OfficeEquipment 2025-01-01 2025-12-31 02845991 core:NetGoodwill 2025-01-01 2025-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 02845991 core:ListedExchangeTraded 2025-01-01 2025-12-31 02845991 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02845991 core:MoreThanFiveYears 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments 2025-12-31 02845991 core:Non-currentFinancialInstruments 2024-12-31 02845991 dpl:CostSales 2025-01-01 2025-12-31 02845991 dpl:DistributionCosts 2025-01-01 2025-12-31 02845991 core:LandBuildings 2025-01-01 2025-12-31 02845991 core:PlantMachinery 2025-01-01 2025-12-31 02845991 core:Vehicles 2025-01-01 2025-12-31 02845991 core:FurnitureFittings 2025-01-01 2025-12-31 02845991 core:OfficeEquipment 2025-01-01 2025-12-31 02845991 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 02845991 core:NetGoodwill 2025-01-01 2025-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 02845991 dpl:GroupUndertakings 2025-01-01 2025-12-31 02845991 dpl:ParticipatingInterests 2025-01-01 2025-12-31 02845991 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 02845991 core:ListedExchangeTraded 2025-01-01 2025-12-31 02845991 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02845991 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 02845991 dpl:CostSales 2024-01-01 2024-12-31 02845991 dpl:DistributionCosts 2024-01-01 2024-12-31 02845991 core:LandBuildings 2024-01-01 2024-12-31 02845991 core:PlantMachinery 2024-01-01 2024-12-31 02845991 core:Vehicles 2024-01-01 2024-12-31 02845991 core:FurnitureFittings 2024-01-01 2024-12-31 02845991 core:OfficeEquipment 2024-01-01 2024-12-31 02845991 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 02845991 core:NetGoodwill 2024-01-01 2024-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 02845991 dpl:GroupUndertakings 2024-01-01 2024-12-31 02845991 dpl:ParticipatingInterests 2024-01-01 2024-12-31 02845991 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 02845991 core:ListedExchangeTraded 2024-01-01 2024-12-31 02845991 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 02845991 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 02845991 core:NetGoodwill 2025-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 02845991 core:LandBuildings 2025-12-31 02845991 core:PlantMachinery 2025-12-31 02845991 core:Vehicles 2025-12-31 02845991 core:FurnitureFittings 2025-12-31 02845991 core:OfficeEquipment 2025-12-31 02845991 core:AfterOneYear 2025-12-31 02845991 core:WithinOneYear 2025-12-31 02845991 core:ListedExchangeTraded 2025-12-31 02845991 core:UnlistedNon-exchangeTraded 2025-12-31 02845991 core:ShareCapital 2025-12-31 02845991 core:SharePremium 2025-12-31 02845991 core:RevaluationReserve 2025-12-31 02845991 core:OtherReservesSubtotal 2025-12-31 02845991 core:RetainedEarningsAccumulatedLosses 2025-12-31 02845991 core:NetGoodwill 2024-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 02845991 core:LandBuildings 2024-12-31 02845991 core:PlantMachinery 2024-12-31 02845991 core:Vehicles 2024-12-31 02845991 core:FurnitureFittings 2024-12-31 02845991 core:OfficeEquipment 2024-12-31 02845991 core:AfterOneYear 2024-12-31 02845991 core:WithinOneYear 2024-12-31 02845991 core:ListedExchangeTraded 2024-12-31 02845991 core:UnlistedNon-exchangeTraded 2024-12-31 02845991 core:ShareCapital 2024-12-31 02845991 core:SharePremium 2024-12-31 02845991 core:RevaluationReserve 2024-12-31 02845991 core:OtherReservesSubtotal 2024-12-31 02845991 core:RetainedEarningsAccumulatedLosses 2024-12-31 02845991 core:NetGoodwill 2023-12-31 02845991 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 02845991 core:LandBuildings 2023-12-31 02845991 core:PlantMachinery 2023-12-31 02845991 core:Vehicles 2023-12-31 02845991 core:FurnitureFittings 2023-12-31 02845991 core:OfficeEquipment 2023-12-31 02845991 core:AfterOneYear 2023-12-31 02845991 core:WithinOneYear 2023-12-31 02845991 core:ListedExchangeTraded 2023-12-31 02845991 core:UnlistedNon-exchangeTraded 2023-12-31 02845991 core:ShareCapital 2023-12-31 02845991 core:SharePremium 2023-12-31 02845991 core:RevaluationReserve 2023-12-31 02845991 core:OtherReservesSubtotal 2023-12-31 02845991 core:RetainedEarningsAccumulatedLosses 2023-12-31 02845991 core:AfterOneYear 2025-01-01 2025-12-31 02845991 core:WithinOneYear 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 02845991 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 02845991 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 02845991 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 02845991 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 02845991 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 02845991 bus:Director1 2025-01-01 2025-12-31 02845991 core:FurnitureFittingsToolsEquipment 2024-12-31 02845991 core:FurnitureFittingsToolsEquipment 2025-12-31 02845991 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31

Unique Collections Limited

Registered Number
02845991
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Unique Collections Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Malhotra, Sandeep

Registered Address | 98 Cheetham Hill Road
| Cheetham Hill
| Manchester
| M4 4EX

Registered Number | 02845991 (England and Wales)

Unique Collections Limited
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 96,192 |  |  |  | 113,593
Investment property | 4 |  |  | 4,000,000 |  |  |  | 4,000,000
|  |  |  | 4,096,192 |  |  |  | 4,113,593
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 711,866 |  |  |  | 99,051 |  |
Cash at bank and on hand |  | 40,524 |  |  |  | 647 |  |
|  | 752,390 |  |  |  | 99,698 |  |
Creditors amounts falling due within one year | 6 | (847,916) |  |  |  | (665,437) |  |
Net current assets (liabilities) |  |  |  | (95,526) |  |  |  | (565,739)
Total assets less current liabilities |  |  |  | 4,000,666 |  |  |  | 3,547,854
Creditors amounts falling due after one year | 7 |  |  | (2,753,630) |  |  |  | (2,268,185)
Provisions for liabilities | 8 |  |  | (339,454) |  |  |  | (339,454)
Net assets |  |  |  | 907,582 |  |  |  | 940,215
Capital and reserves |  |  |  |  |  |  |  |
Share premium |  |  |  | 637,670 |  |  |  | 637,670
Profit and loss account |  |  |  | 269,912 |  |  |  | 302,545
Shareholders' funds |  |  |  | 907,582 |  |  |  | 940,215

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 August 2026, and are signed on its behalf by:
Malhotra, Sandeep Director Registered Company No. 02845991

Unique Collections Limited
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 15
| Vehicles | 25
| Office Equipment | 33

| Investment property
--- | ---
| Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 131,000 |  | 18,333 |  | 223,338 |  | 102,005 |  | 474,676
| At 31 December 25 | 131,000 |  | 18,333 |  | 223,338 |  | 102,005 |  | 474,676
| Depreciation and impairment
| At 01 January 25 | 36,352 |  | 17,752 |  | 206,666 |  | 100,313 |  | 361,083
| Charge for year | 14,197 |  | 145 |  | 2,501 |  | 558 |  | 17,401
| At 31 December 25 | 50,549 |  | 17,897 |  | 209,167 |  | 100,871 |  | 378,484
| Net book value
| At 31 December 25 | 80,451 |  | 436 |  | 14,171 |  | 1,134 |  | 96,192
| At 31 December 24 | 94,648 |  | 581 |  | 16,672 |  | 1,692 |  | 113,593

4. | Investment property
--- | ---
| Investment properties are valued at fair value by the directors at the year end.

|  | £
| Fair value at 01 January 25 | 4,000,000
| At 31 December 25 | 4,000,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 67,388 |  | 4,763
| Other debtors | 644,478 |  | 94,288
| Total | 711,866 |  | 99,051

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 66,888 |  | -
| Bank borrowings and overdrafts | 54,845 |  | 10,648
| Taxation and social security | 90,782 |  | 38,196
| Other creditors | 626,940 |  | 613,592
| Accrued liabilities and deferred income | 8,461 |  | 3,001
| Total | 847,916 |  | 665,437

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,753,630 |  | 2,268,185
| Total | 2,753,630 |  | 2,268,185

| Amounts falling due between 2-5 years other then by instalments £2,753,630.

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 339,454 |  | 339,454
| Total | 339,454 |  | 339,454

9. | Related party transactions
--- | ---
| Included in debtors are balances with related party companies of £574,422. Included in creditors are balances with related party companies of £141,241.