Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10805474 D A Holland M L Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10805474 2024-12-31 10805474 2025-12-31 10805474 2025-01-01 2025-12-31 10805474 frs-core:CurrentFinancialInstruments 2025-12-31 10805474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 10805474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10805474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 10805474 frs-core:PlantMachinery 2025-12-31 10805474 frs-core:PlantMachinery 2025-01-01 2025-12-31 10805474 frs-core:PlantMachinery 2024-12-31 10805474 frs-core:ShareCapital 2025-12-31 10805474 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10805474 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10805474 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10805474 frs-bus:SmallEntities 2025-01-01 2025-12-31 10805474 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10805474 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10805474 frs-bus:Director1 2025-01-01 2025-12-31 10805474 frs-bus:Director2 2025-01-01 2025-12-31 10805474 frs-countries:EnglandWales 2025-01-01 2025-12-31 10805474 2023-12-31 10805474 2024-12-31 10805474 2024-01-01 2024-12-31 10805474 frs-core:CurrentFinancialInstruments 2024-12-31 10805474 frs-core:ShareCapital 2024-12-31 10805474 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10805474
UNLEASHED CLASSICS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Amicus Accountancy Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10805474
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 6 477,604 190,901
Debtors 7 2,750 -
Cash at bank and in hand 9,101 252,916
489,455 443,817
Creditors: Amounts Falling Due Within One Year 8 (514,623 ) (487,190 )
NET CURRENT ASSETS (LIABILITIES) (25,168 ) (43,373 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,168 ) (43,373 )
NET LIABILITIES (25,168 ) (43,373 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (25,169 ) (43,374 )
SHAREHOLDERS' FUNDS (25,168) (43,373)
For the year ending 31 December 2025 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
D A Holland
Director
M L Holland
Director
22/07/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
UNLEASHED CLASSICS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10805474 . The registered office is The Duck House Barn, North Frith Farm, Ashes Lane, Hadlow, Kent, TN11 9QU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has the adequate resources and ongoing support from its parent company in order to continue in operation existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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, usually on dispatch of the goods, the amount of revenue can be measured reliably, and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of five 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:
Plant & Machinery 20% reducing balance
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs comprise direct materials, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in the profit and loss account. Reversals of impairment losses are also recognised in the profit and loss account.
2.7. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Page 2
Page 3
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2025 2,730
As at 31 December 2025 2,730
Amortisation
As at 1 January 2025 2,730
As at 31 December 2025 2,730
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
Page 3
Page 4
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 2,279
As at 31 December 2025 2,279
Depreciation
As at 1 January 2025 2,279
As at 31 December 2025 2,279
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
6. Stocks
2025 2024
£ £
Stock 430,262 190,901
Work in progress 47,342 -
477,604 190,901
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,750 -
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 220,838
Amounts owed to participating interests 512,587 250,960
Taxation and social security 2,036 15,392
514,623 487,190
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Going Concern
The financial statements have been prepared on a going concern basis. At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurances from its directors that they will continue to give the company financial support for the foreseeable future. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
Page 4