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Registered number: 07559981
PervasID Limited
Unaudited Financial Statements
For The Year Ended 31 March 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—7
Page 1
Balance Sheet
Registered number: 07559981
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,762,891 1,213,681
Tangible Assets 5 27,241 26,160
1,790,132 1,239,841
CURRENT ASSETS
Stocks 6 236,235 315,566
Debtors 7 510,895 268,979
Cash at bank and in hand 2,654,300 329,135
3,401,430 913,680
Creditors: Amounts Falling Due Within One Year 8 (118,653 ) (138,599 )
NET CURRENT ASSETS (LIABILITIES) 3,282,777 775,081
TOTAL ASSETS LESS CURRENT LIABILITIES 5,072,909 2,014,922
Creditors: Amounts Falling Due After More Than One Year 9 - (1,825,393 )
NET ASSETS 5,072,909 189,529
CAPITAL AND RESERVES
Called up share capital 10 1,655 993
Share premium account 8,806,550 2,960,631
Other reserves 340,323 204,468
Profit and Loss Account (4,075,619 ) (2,976,563 )
SHAREHOLDERS' FUNDS 5,072,909 189,529
Page 1
Page 2
For the year ending 31 March 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
Dr Sabesan Sithamparanathan
Director
16 February 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PervasID Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07559981 . The registered office is St John's Innovation Centre, Cowley Road, Cambridge, Cambridgeshire, CB4 0WS.
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 £.
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 are Patents and trademarks and Product Development. They are amortised to profit and loss account over their estimated economic life of 10% on cost.
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 20% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.6. 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.
2.7. 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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2.8. 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.
2.9. 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.
2.10. 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.
2.11. 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.
2.12. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.13. 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. 
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2.14. Research and Development
Expenditure on research activities is recognised within profit or loss as an expense is incurred.
Development costs are capitalised only where they can be identified with a specific product or project that will generate probable future economic benefits, the costs can be reliably measured and all the criteria under FRS 102 are met. They are amortised on a straight line basis to profit or loss over their estimated useful life. All other development costs are expensed as incurred.
Capitalised development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt , the balance is written off to profit or loss.
Capitalised development costs are not treated as a realised loss for the purpose of determining the company's distributable profits as the costs meet the conditions permitting them to be treated as an asset under FRS 102.
All intangible assets are considered to have a finite useful life.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 April 2022 30,471 1,345,770 1,376,241
Additions - 687,022 687,022
As at 31 March 2023 30,471 2,032,792 2,063,263
Amortisation
As at 1 April 2022 7,138 155,422 162,560
Provided during the period 3,047 134,765 137,812
As at 31 March 2023 10,185 290,187 300,372
Net Book Value
As at 31 March 2023 20,286 1,742,605 1,762,891
As at 1 April 2022 23,333 1,190,348 1,213,681
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 9,626 21,933 9,215 53,189 93,963
Additions - 6,660 2,254 6,028 14,942
Disposals - - (666 ) - (666 )
As at 31 March 2023 9,626 28,593 10,803 59,217 108,239
Depreciation
As at 1 April 2022 9,626 7,364 5,425 45,388 67,803
Provided during the period - 4,879 1,954 6,618 13,451
Disposals - - (256 ) - (256 )
As at 31 March 2023 9,626 12,243 7,123 52,006 80,998
...CONTINUED
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Net Book Value
As at 31 March 2023 - 16,350 3,680 7,211 27,241
As at 1 April 2022 - 14,569 3,790 7,801 26,160
6. Stocks
2023 2022
£ £
Stock 236,235 315,566
236,235 315,566
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 472,593 257,141
Prepayments and accrued income 15,504 4,515
Other debtors 8,059 7,323
VAT 14,739 -
510,895 268,979
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 255,641 236,966
Corporation tax (226,411 ) (153,848 )
Other taxes and social security 22,592 15,851
VAT - 6,893
Other creditors 13,261 15,351
Accruals and deferred income 53,570 17,386
118,653 138,599
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Convertible debt - 1,825,393
- 1,825,393
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10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
109,419 Ordinary Shares of £ 0.01 each 1,094 993
Preference Shares
2023 2022
Allotted, called up and fully paid £ £
56,063 Preference Shares of £ 0.01 each 561 -
Shares issued during the period: £
10,100 Ordinary Shares of £ 0.01 each 101
56,063 Preference Shares of £ 0.01 each 561
662
In July 2019, PervasID completed a £1.0m Convertible Loan Note from Stanley Ventures, with a further £625k completed in May 2020. The loans were converted on 5th July 2022 into 29,436 Preference shares of £0.01 each, they were allotted and fully paid at a price of £62.7342 per share.
On 5th July 2022, 26,627 Preference shares of £0.01 each, were allotted and fully paid at a price of £108.91 per share. 
On 14th July 2022, 10,100 Ordinary shares of £0.01 each, were allotted and fully paid at a price of £108.91 per share.
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