Registration number: 15075994

Unique Care Holdings Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Unique Care Holdings Ltd

Company Information

Director

Mrs Laureen Chinyere Akaegbu

Registered office

The Hub 1 Stanley Grove Manchester M12 4AA

Solicitors

Arrow Law Limited Suite 1, Parkway Five Parkway Business Centre Princess Road Manchester M14 7HR

Bankers

Santander UK plc

Accountants

FPS Accounting & Taxation Solutions Ltd Cherry Tree Court 36 Ferensway Hull East Yorkshire HU2 8NH

Unique Care Holdings Ltd

(Registration number: 15075994)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	600,900	556,185
Investments	5	200	200
Cash at bank and in hand		126,986	-
		728,086	556,385
Creditors: Amounts falling due within one year	6	(54,642)	(59,485)
Net assets		673,444	496,900
Capital and reserves
Called up share capital	7	300	300
Retained earnings		673,144	496,600
Shareholders' funds		673,444	496,900

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 August 2026
 

......................................... Mrs Laureen Chinyere Akaegbu Director

Unique Care Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Hub
1 Stanley Grove
Manchester
M12 4AA
United Kingdom

These financial statements were authorised for issue by the director on 22 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Unique Care Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Unique Care Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties	9	393,455	452,811
Other debtors		207,445	103,374
		600,900	556,185

5	Current asset investments

	2026 £	2025 £
Shares in group undertakings	200	200

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	53,442	58,285
Accruals and deferred income	1,200	1,200
	54,642	59,485

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary £1 of £1 each	300	300	300	300

Unique Care Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

8

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £53,333.00 (2025 - £16,667.00) per each Ordinary £1		160,000		50,000

9	Related party transactions

Transactions with the director

2026	At 1 July 2025 £	Advances to director £	At 30 June 2026 £
Mrs Laureen Chinyere Akaegbu
Directors loan account	77,289	77,810	155,099

2025	At 1 July 2024 £	Advances to director £	Repayments by director £	At 30 June 2025 £
Mrs Laureen Chinyere Akaegbu
Directors loan account	-	127,289	(50,000)	77,289

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	120,000	120,000

Dividends paid to the director

		2026 £		2025 £
Mrs Laureen Chinyere Akaegbu
Ordiinary £1		160,000		50,000

Unique Care Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Summary of transactions with subsidiaries

Care Success Services Ltd
LCAK Services Ltd Management charges and dividends from subsidiary companies.

Income and receivables from related parties

2026	Subsidiary £
Receipt of services	229,344

2025	Subsidiary £
Receipt of services	150,000

Loans to related parties

2026	Subsidiary £	Total £
At start of period	452,811	452,811
Advanced	484,344	484,344
Repaid	(543,700)	(543,700)
At end of period	393,455	393,455

2025	Subsidiary £	Total £
Advanced	700,000	700,000
Repaid	(247,189)	(247,189)
At end of period	452,811	452,811