Unique Collections Limited


Director	Malhotra, Sandeep


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


Registered Number	02845991 (England and Wales)

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.

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.

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.

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.