UNIQUE R&D LTD


Directors	Nicolas Humberto Berrios Olivares
	Michaela Berrios Siekelova


Registered Address	26 Chatsworth Avenue
	Wallasey
	CH44 0AJ


Registered Number	14503119 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,502		3,848
			2,502		3,848
Current assets
Debtors	4	1,009		4,652
Cash at bank and on hand		1,327		30,878
		2,336		35,530
Creditors amounts falling due within one year	5	(6,552)		(13,207)
Net current assets (liabilities)			(4,216)		22,323
Total assets less current liabilities			(1,714)		26,171
Provisions for liabilities	6		(475)		(731)
Net assets			(2,189)		25,440
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,289)		25,340
Shareholders' funds			(2,189)		25,440

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 Directors acknowledge 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 Board of Directors on 20 August 2026, and are signed on its behalf by:

Michaela Berrios Siekelova
Director
Registered Company No. 14503119

UNIQUE R&D LTD

Notes to the Financial Statements
for the year ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	2
	Office Equipment	3

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	1,452	4,172	5,624
Additions	761	341	1,102
At 30 November 25	2,213	4,513	6,726
Depreciation and impairment
At 01 December 24	591	1,185	1,776
Charge for year	944	1,504	2,448
At 30 November 25	1,535	2,689	4,224
Net book value
At 30 November 25	678	1,824	2,502
At 30 November 24	861	2,987	3,848

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	4,652
Other debtors	892	-
Prepayments and accrued income	117	-
Total	1,009	4,652


	Included within Other Debtors is an amount of £892 in respect of corporation tax recoverable. This relates to the tax loss carry-back detailed in Note 3.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	4,902	6,390
Taxation and social security	850	6,067
Accrued liabilities and deferred income	800	750
Total	6,552	13,207

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	475	731
Total	475	731

7.	Related party transactions
	The amount owed to related parties is made up of two loans from the directors and shareholders of the company. Nicholas Berrios £1,812.36 (2024:£4,063.44) and Michaela Berrios £3,089.67 (2024: £2,326.33). These loans are repayable on demand, and no interest has been charged.