Unique Wholesale Distributors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05334136

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		307,200		312,480

			307,200		312,480
CURRENT ASSETS
Stocks	5	98,570		53,350
Debtors	6	99,124		68,263
Cash at bank and in hand		34,799		11,614

		232,493		133,227
Creditors: Amounts Falling Due Within One Year	7	(89,407 )		(66,542 )

NET CURRENT ASSETS (LIABILITIES)			143,086		66,685

TOTAL ASSETS LESS CURRENT LIABILITIES			450,286		379,165

NET ASSETS			450,286		379,165

CAPITAL AND RESERVES
Called up share capital	8		50,000		50,000
Profit and Loss Account			400,286		329,165

SHAREHOLDERS' FUNDS			450,286		379,165

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Unique Wholesale Distributors Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Zeshan Humayun

Director

30/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Unique Wholesale Distributors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05334136 . The registered office is Thames Tower, Station Road, Reading, RG1 1LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15 - 20 %
Motor Vehicles	15 - 20 %

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	146,070	352,070	498,140
Additions	27,660	59,380	87,040

As at 31 January 2026	173,730	411,450	585,180

...CONTINUED

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Unique Wholesale Distributors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	75,170	110,490	185,660
Provided during the period	21,910	70,410	92,320

As at 31 January 2026	97,080	180,900	277,980

Net Book Value
As at 31 January 2026	76,650	230,550	307,200

As at 1 February 2025	70,900	241,580	312,480

5. Stocks

	2026	2025
	£	£
Stock	98,570	53,350

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	99,124	68,263

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	89,407	66,542

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	50,000	50,000

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