Unique Build And Design Ltd - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 11346155 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2022

for

Unique Build And Design Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Johnson

Mrs R H M Johnson

SECRETARY:

REGISTERED OFFICE:

Unit 6, Cherrytree Farm

Blackmore End Road

Sible Hedingham

HALSTEAD

Essex

CO9 3LZ

REGISTERED NUMBER:

11346155 (England and Wales)

ACCOUNTANTS:

Simpson Accountancy

Unit 6 Cherrytree Farm

Blackmore End Road

Sible Hedingham

Essex

C09 3LZ

FIXED ASSETS

Tangible assets

4

603

-

CURRENT ASSETS

Debtors

5

185,000

-

Cash at bank

7,048

132,389

192,048

132,389

CREDITORS

Amounts falling due within one year

6

22,123

16,911

NET CURRENT ASSETS

169,925

115,478

TOTAL ASSETS LESS CURRENT LIABILITIES

170,528

115,478

CREDITORS

Amounts falling due after more than one year

7

(20,168

)

(25,000

)

PROVISIONS FOR LIABILITIES

8

(115

)

-

NET ASSETS

150,245

90,478

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

150,243

90,476

SHAREHOLDERS' FUNDS

150,245

90,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 February 2023 and were signed on its behalf by:

M S Johnson - Director

1.	STATUTORY INFORMATION

Unique Build And Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

905

At 31 May 2022

905

DEPRECIATION

Charge for year

302

At 31 May 2022

302

NET BOOK VALUE

At 31 May 2022

603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Amounts owed by associates

185,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

-

(1

)

Taxation and social security

13,908

15,026

Other creditors

8,215

1,886

22,123

16,911

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2022

2021

£

£

Bank loans

20,168

25,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

20,168

25,000

8.	PROVISIONS FOR LIABILITIES

2022

2021

£

£

Deferred tax

115

-

Deferred

tax

£

Provided during year

115

Balance at 31 May 2022

115

9.

RESERVES

Retained

earnings

£

At 1 June 2021

90,476

Profit for the year

59,767

At 31 May 2022

150,243

10.	RELATED PARTY DISCLOSURES

During the year the company loaned monies totalling £185,000 to Unique House Renovations Ltd, a company of which Mark Johnson is also a director. As at the balance sheet date £185,000 was owed to the company.