Unique EFS Limited - Filleted accounts

Registered number

12120090

Unique EFS Limited

Filleted Accounts

30 June 2026

Unique EFS Limited
Registered number:		12120090
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		3,579			12,951

Current assets
Stocks		26,357			26,357
Debtors	4	276			1,167
Cash at bank		29			1,137
		26,662			28,661

Creditors: amounts falling due within one year	5	(11,613)			(14,294)

Net current assets			15,049			14,367

Net assets			18,628			27,318

Capital and reserves
Called up share capital			1			1
Profit and loss account			18,627			27,317

Shareholder's funds			18,628			27,318

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G R Evans
Director
Approved by the board on 23 August 2026

Unique EFS Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of electrical and security consultancy services. Turnover from the rendering of electrical and security consultancy services is recognised at the end of each period worked.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor vehicles	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2025	36,331		10,500		46,831
	Additions	1,971		-		1,971
	At 30 June 2026	38,302		10,500		48,802

	Depreciation
	At 1 July 2025	27,580		6,300		33,880
	Charge for the year	9,243		2,100		11,343
	At 30 June 2026	36,823		8,400		45,223

	Net book value
	At 30 June 2026	1,479		2,100		3,579
	At 30 June 2025	8,751		4,200		12,951


4	Debtors			2026		2025
£					£

	Trade debtors			276		1,167


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			120		120
	Taxation and social security costs			7,016		(224)
	Other creditors			4,477		14,398
				11,613		14,294


6	Other information

	Unique EFS Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Plox Green Garage
	Plox Green
	Shrewsbury
	Shropshire
	SY5 0HT