PERFECTLY UNIQUE SERVICES LTD


Directors	SPALL, Charlie Michael
	SPALL, Hayley Pearl
	SPENCER-LAITT, Jenny May


Registered Address	G10 1 The Plaza 1 Rutherford Park
	Great Notley
	Braintree
	CM77 7AU


Registered Number	14570682 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	31 Mar 2026		31 Jan 2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,596		2,617
Investments	4		1		1
			1,597		2,618
Current assets
Debtors	5	212,535		177,238
Cash at bank and on hand		10,900		14,714
		223,435		191,952
Creditors amounts falling due within one year	6	(206,862)		(151,820)
Net current assets (liabilities)			16,573		40,132
Total assets less current liabilities			18,170		42,750
Net assets			18,170		42,750
Capital and reserves
Profit and loss account			18,170		42,750
Shareholders' funds			18,170		42,750

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

SPENCER-LAITT, Jenny May
Director
Registered Company No. 14570682

PERFECTLY UNIQUE SERVICES LTD

Notes to the Financial Statements
for the period ended 31 March 2026

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.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised in profit or loss, Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss,
Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	24		23

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	4,082
	At 31 March 26	4,082
	Depreciation and impairment
	At 01 February 25	1,465
	Charge for year	1,021
	At 31 March 26	2,486
	Net book value
	At 31 March 26	1,596
	At 31 January 25	2,617

4.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 February 25	1
	At 31 March 26	1
	Net book value
	At 31 March 26	1
	At 31 January 25	1

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	129,509	125,968
Prepayments and accrued income	83,026	51,270
Total	212,535	177,238

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	62,239	43,632
Bank borrowings and overdrafts	29,636	82
Amounts owed to related parties	3,751	5,640
Taxation and social security	79,559	78,737
Accrued liabilities and deferred income	31,677	23,729
Total	206,862	151,820

7.	Related party transactions
	During the period H Spall, a director of the company, provided loans to the business totalling £5,639 (2025: £35,628). The balance due to the director at the balance sheet date was £3,751 (2025: £5,640). This balance is interest free and repayable on demand. During the year the company made purchases of services from a company owned by a director of the company totalling £13,191 (2025: 96,494). These services were undertaking on an arms length commercial basis.

Related party transactions

During the period H Spall, a director of the company, provided loans to the business totalling £5,639 (2025: £35,628). The balance due to the director at the balance sheet date was £3,751 (2025: £5,640). This balance is interest free and repayable on demand.

During the year the company made purchases of services from a company owned by a director of the company totalling £13,191 (2025: 96,494). These services were undertaking on an arms length commercial basis.

8.	Parent-subsidiary relationships
	Investments represent 100% of the issued share capital of Spalls Clean Limited.