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COMPANY REGISTRATION NUMBER: 07327337

Unigram Media Limited

Filleted Financial Statements

31 December 2024

Unigram Media Limited

Financial Statements

Year ended 31 December 2024

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Unigram Media Limited

Balance Sheet

31 December 2024

| 2024 | 2023
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 4,617 |  | 4,960
Investments | 6 |  | 475 |  | 475
|  | ------- |  | -------
|  | 5,092 |  | 5,435

Current assets

Stocks | 7 | 1,309,634 |  | 1,422,509 |
Debtors | 8 | 3,522,054 |  | 2,774,822 |
Cash at bank and in hand | 36,023 |  | 475,084 |
| ------------ |  | ------------ |
| 4,867,711 |  | 4,672,415 |

Creditors: amounts falling due within one year | 9 | ( 736,180) |  | ( 2,434,259) |
| ------------ |  | ------------ |
Net current assets |  | 4,131,531 |  | 2,238,156
|  | ------------ |  | ------------
Total assets less current liabilities |  | 4,136,623 |  | 2,243,591

Creditors: amounts falling due after more than one year | 10 |  | ( 5,317,062) |  | ( 2,823,766)
|  | ------------ |  | ------------
Net liabilities |  | ( 1,180,439) |  | ( 580,175)
|  | ------------ |  | ------------

Unigram Media Limited

Balance Sheet (continued)

31 December 2024

| 2024 | 2023
Note | £ | £ | £ | £

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | ( 1,180,539) |  | ( 580,275)
|  | ------------ |  | ---------
Shareholders deficit |  | ( 1,180,439) |  | ( 580,175)
|  | ------------ |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

Mr G Cameron
Director

Company registration number: 07327337

Unigram Media Limited

Notes to the Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Going concern
The directors consider the company to be a going concern due to long term support, to include extension of finance terms, from principal shareholders. As such, the accounts are prepared on the going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% reducing balance

Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 5 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Total
| £ | £ | £
Cost |  |  |
At 1 January 2024 | 25,508 | 4,220 | 29,728
Additions | – | 916 | 916
| -------- | ------- | --------
At 31 December 2024 | 25,508 | 5,136 | 30,644
| -------- | ------- | --------
Depreciation |  |  |
At 1 January 2024 | 20,927 | 3,841 | 24,768
Charge for the year | 1,145 | 114 | 1,259
| -------- | ------- | --------
At 31 December 2024 | 22,072 | 3,955 | 26,027
| -------- | ------- | --------
Carrying amount |  |  |
At 31 December 2024 | 3,436 | 1,181 | 4,617
| -------- | ------- | --------
At 31 December 2023 | 4,581 | 379 | 4,960
| -------- | ------- | --------

6. Investments

| Shares in group undertakings | Shares in participating interests | Total
| £ | £ | £
Cost |  |  |
At 1 January 2024 and 31 December 2024 | 100 | 375 | 475
| ---- | ---- | ----
Impairment |  |  |
At 1 January 2024 and 31 December 2024 | – | – | –
| ---- | ---- | ----

Carrying amount |  |  |
At 31 December 2024 | 100 | 375 | 475
| ---- | ---- | ----
At 31 December 2023 | 100 | 375 | 475
| ---- | ---- | ----

Investments relates to the acquisition of shares dated 07.12.2020 in a company in which Unigram Media Limited holds a participating interest.
During 2023 the company acquired 100% share capital in a dormant subsidiary company. Under the Companies Act 2006, Unigram Media Limited, a small-sized company, is exempt from preparing consolidated accounts for its subsidiary.
7. Stocks

| 2024 | 2023
| £ | £
Work in progress | 1,309,634 | 1,422,509
| ------------ | ------------

8. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 1 | 9,465
Other debtors | 3,522,053 | 2,765,357
| ------------ | ------------
| 3,522,054 | 2,774,822
| ------------ | ------------

Other debtors includes a contribution to a project whereby repayment to the company is expected to arise on a pro rata and pari passu basis on completion and sale of the project.
9. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 487,408 | 82,492
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | 2,065,143
Social security and other taxes | 40,378 | 71,317
Other creditors | 208,394 | 215,307
| --------- | ------------
| 736,180 | 2,434,259
| --------- | ------------

10. Creditors: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 5,317,062 | 2,823,766
| ------------ | ------------

11. Events after the end of the reporting period
There are no events to be reported occurred after the event of the reporting period
12. Summary audit opinion
The auditor's report dated 2 April 2026 was unqualified .
The senior statutory auditor was Pierpaolo Spadoni , for and on behalf of ACT Audit Limited .
13. Directors' advances, credits and guarantees
During the year, the directors had an interest free, repayable on demand loan with the company. At the start of the year they were owed by the company £1,622 and at the end of the year they were owed £190,069.
14. Related party transactions
At the beginning of the year the company owed, repayable on demand, £4,888,909 to its majority shareholder and at the end of the year the company owed £5,317,062. This includes interest charged at a market rate. During the year a related party under common control charged the company £nil (2023: £680,348) in production fees and charges. At the year end the related party owed the company £2,783,920 (2023: £2,765,357). Turnover includes £nil (2023: £4,932,301) invoiced to an associated company during the year.
15. Ultimate parent company
The company is controlled by its majority shareholder LBIT 2002 LLC, a limited liability company incorporated in Delaware, USA.