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frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-12-31 08498078 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 08498078 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 08498078 frs-bus:Original dpl-frs:Item12 2022-01-01 2022-12-31 08498078 frs-bus:Original dpl-frs:Item12 2021-12-31 08498078 frs-bus:Original dpl-frs:Item12 2022-12-31 08498078 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 08498078 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 08498078 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-12-31 08498078 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 08498078 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 08498078 frs-bus:Original 1 2022-01-01 2022-12-31 08498078 frs-bus:Original frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 08498078
Unmade Ltd.
Unaudited Financial Statements
For the Period 1 January 2023 to 31 July 2023
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08498078
31 July 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 200,568 257,815
Tangible Assets 5 33,102 35,241
233,670 293,056
CURRENT ASSETS
Debtors 6 468,636 738,493
Cash at bank and in hand 896,567 1,635,523
1,365,203 2,374,016
Creditors: Amounts Falling Due Within One Year 7 (496,190 ) 158,161
NET CURRENT ASSETS (LIABILITIES) 869,013 2,532,177
TOTAL ASSETS LESS CURRENT LIABILITIES 1,102,683 2,825,233
NET ASSETS 1,102,683 2,825,233
CAPITAL AND RESERVES
Called up share capital 8 88 88
Share premium account 14,887,134 14,887,134
Other reserves 1,437,783 1,059,977
Profit and Loss Account (15,222,322 ) (13,121,966 )
SHAREHOLDERS' FUNDS 1,102,683 2,825,233
Page 1
Page 2
For the period ending 31 July 2023 the company was entitled to exemption from audit 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 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 Hal Watts
Director
12 October 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Unmade Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08498078 . The registered office is Ir.25 G/Lg, 25-37 Easton Street, London, WC1X 0DS.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Disclosure of long or short period
The financial period was shortened from 31 December 2023 to 31 July 2023 therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future. 
The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is software development. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Leasehold Over the period of the lease
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Share based payments
The company operates an equity-settled, share-based compensation plan, under which the entity received services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. 
The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. 
2.12. Research and development
In the research phase of an internal project, it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives. 
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only. 
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 46 (2022: 47)
46 47
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4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2023 773,204
Additions 15,025
As at 31 July 2023 788,229
Amortisation
As at 1 January 2023 515,389
Provided during the period 72,272
As at 31 July 2023 587,661
Net Book Value
As at 31 July 2023 200,568
As at 1 January 2023 257,815
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 35,542 25,162 78,183 107,778 246,665
Additions 11,526 - 2,100 261 13,887
Disposals - - (4,610 ) - (4,610 )
As at 31 July 2023 47,068 25,162 75,673 108,039 255,942
Depreciation
As at 1 January 2023 35,542 20,595 60,993 94,294 211,424
Provided during the period 435 2,830 7,693 4,661 15,619
Disposals - - (4,203 ) - (4,203 )
As at 31 July 2023 35,977 23,425 64,483 98,955 222,840
Net Book Value
As at 31 July 2023 11,091 1,737 11,190 9,084 33,102
As at 1 January 2023 - 4,567 17,190 13,484 35,241
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6. Debtors
31 July 2023 31 December 2022
£ £
Due within one year
Trade debtors 267,334 463,171
Prepayments and accrued income 132,078 125,914
Other debtors 48,355 82,357
VAT 20,869 67,051
468,636 738,493
7. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 December 2022
£ £
Trade creditors 8,867 100,186
Corporation tax (258,766 ) (530,025 )
Other taxes and social security 434,312 112,918
Other creditors 22,620 5,572
Accruals and deferred income 289,157 153,188
496,190 (158,161 )
8. Share Capital
31 July 2023 31 December 2022
£ £
Allotted, Called up and fully paid 88 88
9. Other Commitments
Operating leases
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 July 2023 31 December 2022
£ £
Not later than one year 155,429 -
Later than one year and not later than five years 120,889 -
276,318 -
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