Acorah Software Products - Accounts Production 12.3.217 false true true 1 January 2021 31 December 2021 31 December 2021 00618234 Mr Christopher Gordon Mr Christopher Gordon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00618234 2020-12-31 00618234 2021-12-31 00618234 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 2021-12-31 00618234 frs-core:AfterOneYear 2021-01-01 2021-12-31 00618234 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 00618234 frs-core:BetweenOneFiveYears 2021-12-31 00618234 frs-core:ComputerEquipment 2021-12-31 00618234 frs-core:ComputerEquipment 2021-01-01 2021-12-31 00618234 frs-core:ComputerEquipment 2020-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 00618234 frs-core:FurnitureFittings 2021-12-31 00618234 frs-core:FurnitureFittings 2021-01-01 2021-12-31 00618234 frs-core:FurnitureFittings 2020-12-31 00618234 frs-core:NetGoodwill 2021-12-31 00618234 frs-core:NetGoodwill 2021-01-01 2021-12-31 00618234 frs-core:NetGoodwill 2020-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 00618234 frs-core:LandBuildings 2021-12-31 00618234 frs-core:LandBuildings 2021-01-01 2021-12-31 00618234 frs-core:LandBuildings 2020-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 00618234 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 00618234 frs-core:MoreThanFiveYears 2021-12-31 00618234 frs-core:MotorVehicles 2021-12-31 00618234 frs-core:MotorVehicles 2021-01-01 2021-12-31 00618234 frs-core:MotorVehicles 2020-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2021-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2020-12-31 00618234 frs-core:PlantMachinery 2021-12-31 00618234 frs-core:PlantMachinery 2021-01-01 2021-12-31 00618234 frs-core:PlantMachinery 2020-12-31 00618234 frs-core:Secured 2021-12-31 00618234 frs-core:Unsecured 2021-12-31 00618234 frs-core:WithinOneYear 2021-01-01 2021-12-31 00618234 frs-core:WithinOneYear 2021-12-31 00618234 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 00618234 frs-core:CapitalRedemptionReserve 2020-12-31 00618234 frs-core:CapitalRedemptionReserve 2021-12-31 00618234 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 00618234 frs-core:OtherReservesSubtotal 2020-12-31 00618234 frs-core:OtherReservesSubtotal 2021-12-31 00618234 frs-core:RevaluationReserve 2021-01-01 2021-12-31 00618234 frs-core:RevaluationReserve 2020-12-31 00618234 frs-core:RevaluationReserve 2021-12-31 00618234 frs-core:SharePremium 2021-01-01 2021-12-31 00618234 frs-core:SharePremium 2020-12-31 00618234 frs-core:SharePremium 2021-12-31 00618234 frs-core:ShareCapital 2021-01-01 2021-12-31 00618234 frs-core:ShareCapital 2020-12-31 00618234 frs-core:ShareCapital 2021-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 00618234 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 00618234 frs-countries:Europe 2021-01-01 2021-12-31 00618234 frs-countries:NorthAmerica 2021-01-01 2021-12-31 00618234 frs-countries:SouthAmerica 2021-01-01 2021-12-31 00618234 frs-countries:Asia 2021-01-01 2021-12-31 00618234 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 00618234 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 00618234 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 00618234 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 00618234 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 00618234 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 00618234 frs-bus:FullAccounts 2021-01-01 2021-12-31 00618234 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 00618234 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 00618234 frs-bus:FRS102 2021-01-01 2021-12-31 00618234 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 00618234 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 00618234 frs-bus:Audited 2021-01-01 2021-12-31 00618234 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 00618234 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 00618234 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass1 2020-12-31 00618234 frs-bus:OrdinaryShareClass1 2021-12-31 00618234 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass2 2020-12-31 00618234 frs-bus:OrdinaryShareClass2 2021-12-31 00618234 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass3 2020-12-31 00618234 frs-bus:OrdinaryShareClass3 2021-12-31 00618234 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass4 2020-12-31 00618234 frs-bus:OrdinaryShareClass4 2021-12-31 00618234 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 00618234 frs-bus:OrdinaryShareClass5 2020-12-31 00618234 frs-bus:OrdinaryShareClass5 2021-12-31 00618234 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 00618234 frs-bus:PreferenceShareClass1 2020-12-31 00618234 frs-bus:PreferenceShareClass1 2021-12-31 00618234 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 00618234 frs-bus:PreferenceShareClass2 2020-12-31 00618234 frs-bus:PreferenceShareClass2 2021-12-31 00618234 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 00618234 frs-bus:PreferenceShareClass3 2020-12-31 00618234 frs-bus:PreferenceShareClass3 2021-12-31 00618234 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 00618234 frs-bus:PreferenceShareClass4 2020-12-31 00618234 frs-bus:PreferenceShareClass4 2021-12-31 00618234 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 00618234 frs-bus:PreferenceShareClass5 2020-12-31 00618234 frs-bus:PreferenceShareClass5 2021-12-31 00618234 1 2021-01-01 2021-12-31 00618234 frs-core:LeasedAssets 2021-01-01 2021-12-31 00618234 frs-core:OwnedAssets 2021-01-01 2021-12-31 00618234 frs-core:CurrencyRisk 2021-01-01 2021-12-31 00618234 frs-core:MarketRisk 2021-01-01 2021-12-31 00618234 frs-core:InterestRateRisk 2021-01-01 2021-12-31 00618234 frs-core:DeferredTaxation 2021-01-01 2021-12-31 00618234 frs-core:DeferredTaxation 2020-12-31 00618234 frs-core:DeferredTaxation 2021-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 00618234 frs-core:ProvisionsDeferredTax 2021-12-31 00618234 frs-core:OtherDeferredTax 2021-12-31 00618234 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 00618234 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 00618234 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 00618234 dpl-frs:CostSales 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales 2020-12-31 00618234 dpl-frs:CostSales 2021-12-31 00618234 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 00618234 frs-bus:Director1 2021-01-01 2021-12-31 00618234 frs-bus:Director1 2020-12-31 00618234 frs-bus:Director1 2021-12-31 00618234 frs-bus:CompanySecretary1 2021-01-01 2021-12-31 00618234 1 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 1 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 1 2021-12-31 00618234 2 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 2 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 2 2021-12-31 00618234 3 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 3 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 3 2021-12-31 00618234 4 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 4 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 4 2021-12-31 00618234 5 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 5 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 5 2021-12-31 00618234 6 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 6 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 6 2021-12-31 00618234 7 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 7 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 7 2021-12-31 00618234 8 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 8 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 8 2021-12-31 00618234 9 2021-01-01 2021-12-31 00618234 frs-core:CurrentFinancialInstruments 9 2021-12-31 00618234 frs-core:Non-currentFinancialInstruments 9 2021-12-31 00618234 dpl-frs:Item1 2021-01-01 2021-12-31 00618234 dpl-frs:Item1 2020-12-31 00618234 dpl-frs:Item1 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 00618234 dpl-frs:Item2 2021-01-01 2021-12-31 00618234 dpl-frs:Item2 2020-12-31 00618234 dpl-frs:Item2 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 00618234 dpl-frs:Item3 2021-01-01 2021-12-31 00618234 dpl-frs:Item3 2020-12-31 00618234 dpl-frs:Item3 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 00618234 dpl-frs:Item4 2021-01-01 2021-12-31 00618234 dpl-frs:Item4 2020-12-31 00618234 dpl-frs:Item4 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 00618234 dpl-frs:Item5 2021-01-01 2021-12-31 00618234 dpl-frs:Item5 2020-12-31 00618234 dpl-frs:Item5 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 00618234 dpl-frs:Item6 2021-01-01 2021-12-31 00618234 dpl-frs:Item6 2020-12-31 00618234 dpl-frs:Item6 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 00618234 dpl-frs:Item7 2021-01-01 2021-12-31 00618234 dpl-frs:Item7 2020-12-31 00618234 dpl-frs:Item7 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 00618234 dpl-frs:Item8 2021-01-01 2021-12-31 00618234 dpl-frs:Item8 2020-12-31 00618234 dpl-frs:Item8 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 00618234 dpl-frs:Item9 2021-01-01 2021-12-31 00618234 dpl-frs:Item9 2020-12-31 00618234 dpl-frs:Item9 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 00618234 dpl-frs:Item10 2021-01-01 2021-12-31 00618234 dpl-frs:Item10 2020-12-31 00618234 dpl-frs:Item10 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 00618234 dpl-frs:Item11 2021-01-01 2021-12-31 00618234 dpl-frs:Item11 2020-12-31 00618234 dpl-frs:Item11 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 00618234 dpl-frs:Item12 2021-01-01 2021-12-31 00618234 dpl-frs:Item12 2020-12-31 00618234 dpl-frs:Item12 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 00618234 1 2021-01-01 2021-12-31 00618234 frs-countries:EnglandWales 2021-01-01 2021-12-31 00618234 2019-12-31 00618234 2020-12-31 00618234 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 2020-12-31 00618234 frs-core:AfterOneYear 2020-01-01 2020-12-31 00618234 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 00618234 frs-core:BetweenOneFiveYears 2020-12-31 00618234 frs-core:ComputerEquipment 2020-12-31 00618234 frs-core:ComputerEquipment 2020-01-01 2020-12-31 00618234 frs-core:ComputerEquipment 2019-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 00618234 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 00618234 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 00618234 frs-core:FurnitureFittings 2020-12-31 00618234 frs-core:FurnitureFittings 2020-01-01 2020-12-31 00618234 frs-core:FurnitureFittings 2019-12-31 00618234 frs-core:NetGoodwill 2020-12-31 00618234 frs-core:NetGoodwill 2020-01-01 2020-12-31 00618234 frs-core:NetGoodwill 2019-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 00618234 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 00618234 frs-core:LandBuildings 2020-12-31 00618234 frs-core:LandBuildings 2020-01-01 2020-12-31 00618234 frs-core:LandBuildings 2019-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 00618234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 00618234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 00618234 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 00618234 frs-core:MoreThanFiveYears 2020-12-31 00618234 frs-core:MotorVehicles 2020-12-31 00618234 frs-core:MotorVehicles 2020-01-01 2020-12-31 00618234 frs-core:MotorVehicles 2019-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2020-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 00618234 frs-core:OtherResidualIntangibleAssets 2019-12-31 00618234 frs-core:PlantMachinery 2020-12-31 00618234 frs-core:PlantMachinery 2020-01-01 2020-12-31 00618234 frs-core:PlantMachinery 2019-12-31 00618234 frs-core:Secured 2020-12-31 00618234 frs-core:Unsecured 2020-12-31 00618234 frs-core:WithinOneYear 2020-01-01 2020-12-31 00618234 frs-core:WithinOneYear 2020-12-31 00618234 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 00618234 frs-core:CapitalRedemptionReserve 2019-12-31 00618234 frs-core:CapitalRedemptionReserve 2020-12-31 00618234 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 00618234 frs-core:OtherReservesSubtotal 2019-12-31 00618234 frs-core:OtherReservesSubtotal 2020-12-31 00618234 frs-core:RevaluationReserve 2020-01-01 2020-12-31 00618234 frs-core:RevaluationReserve 2019-12-31 00618234 frs-core:RevaluationReserve 2020-12-31 00618234 frs-core:SharePremium 2020-01-01 2020-12-31 00618234 frs-core:SharePremium 2019-12-31 00618234 frs-core:SharePremium 2020-12-31 00618234 frs-core:ShareCapital 2020-01-01 2020-12-31 00618234 frs-core:ShareCapital 2019-12-31 00618234 frs-core:ShareCapital 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 00618234 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 00618234 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 00618234 frs-countries:Europe 2020-01-01 2020-12-31 00618234 frs-countries:NorthAmerica 2020-01-01 2020-12-31 00618234 frs-countries:SouthAmerica 2020-01-01 2020-12-31 00618234 frs-countries:Asia 2020-01-01 2020-12-31 00618234 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 00618234 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 00618234 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 00618234 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 00618234 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 00618234 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 00618234 frs-bus:FullAccounts 2020-01-01 2020-12-31 00618234 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 00618234 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 00618234 frs-bus:FRS102 2020-01-01 2020-12-31 00618234 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 00618234 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 00618234 frs-bus:Audited 2020-01-01 2020-12-31 00618234 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 00618234 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 00618234 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass1 2019-12-31 00618234 frs-bus:OrdinaryShareClass1 2020-12-31 00618234 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass2 2019-12-31 00618234 frs-bus:OrdinaryShareClass2 2020-12-31 00618234 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass3 2019-12-31 00618234 frs-bus:OrdinaryShareClass3 2020-12-31 00618234 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass4 2019-12-31 00618234 frs-bus:OrdinaryShareClass4 2020-12-31 00618234 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 00618234 frs-bus:OrdinaryShareClass5 2019-12-31 00618234 frs-bus:OrdinaryShareClass5 2020-12-31 00618234 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 00618234 frs-bus:PreferenceShareClass1 2019-12-31 00618234 frs-bus:PreferenceShareClass1 2020-12-31 00618234 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 00618234 frs-bus:PreferenceShareClass2 2019-12-31 00618234 frs-bus:PreferenceShareClass2 2020-12-31 00618234 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 00618234 frs-bus:PreferenceShareClass3 2019-12-31 00618234 frs-bus:PreferenceShareClass3 2020-12-31 00618234 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 00618234 frs-bus:PreferenceShareClass4 2019-12-31 00618234 frs-bus:PreferenceShareClass4 2020-12-31 00618234 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 00618234 frs-bus:PreferenceShareClass5 2019-12-31 00618234 frs-bus:PreferenceShareClass5 2020-12-31 00618234 1 2020-01-01 2020-12-31 00618234 frs-core:LeasedAssets 2020-01-01 2020-12-31 00618234 frs-core:OwnedAssets 2020-01-01 2020-12-31 00618234 frs-core:CurrencyRisk 2020-01-01 2020-12-31 00618234 frs-core:MarketRisk 2020-01-01 2020-12-31 00618234 frs-core:InterestRateRisk 2020-01-01 2020-12-31 00618234 frs-core:DeferredTaxation 2020-01-01 2020-12-31 00618234 frs-core:DeferredTaxation 2019-12-31 00618234 frs-core:DeferredTaxation 2020-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 00618234 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 00618234 frs-core:ProvisionsDeferredTax 2020-12-31 00618234 frs-core:OtherDeferredTax 2020-12-31 00618234 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 00618234 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 00618234 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 00618234 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 00618234 dpl-frs:CostSales 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales 2019-12-31 00618234 dpl-frs:CostSales 2020-12-31 00618234 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 00618234 frs-bus:Director1 2020-01-01 2020-12-31 00618234 frs-bus:Director1 2019-12-31 00618234 frs-bus:Director1 2020-12-31 00618234 frs-bus:CompanySecretary1 2020-01-01 2020-12-31 00618234 1 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 1 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 1 2020-12-31 00618234 2 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 2 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 2 2020-12-31 00618234 3 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 3 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 3 2020-12-31 00618234 4 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 4 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 4 2020-12-31 00618234 5 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 5 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 5 2020-12-31 00618234 6 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 6 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 6 2020-12-31 00618234 7 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 7 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 7 2020-12-31 00618234 8 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 8 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 8 2020-12-31 00618234 9 2020-01-01 2020-12-31 00618234 frs-core:CurrentFinancialInstruments 9 2020-12-31 00618234 frs-core:Non-currentFinancialInstruments 9 2020-12-31 00618234 dpl-frs:Item1 2020-01-01 2020-12-31 00618234 dpl-frs:Item1 2019-12-31 00618234 dpl-frs:Item1 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 00618234 dpl-frs:Item2 2020-01-01 2020-12-31 00618234 dpl-frs:Item2 2019-12-31 00618234 dpl-frs:Item2 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 00618234 dpl-frs:Item3 2020-01-01 2020-12-31 00618234 dpl-frs:Item3 2019-12-31 00618234 dpl-frs:Item3 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 00618234 dpl-frs:Item4 2020-01-01 2020-12-31 00618234 dpl-frs:Item4 2019-12-31 00618234 dpl-frs:Item4 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 00618234 dpl-frs:Item5 2020-01-01 2020-12-31 00618234 dpl-frs:Item5 2019-12-31 00618234 dpl-frs:Item5 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 00618234 dpl-frs:Item6 2020-01-01 2020-12-31 00618234 dpl-frs:Item6 2019-12-31 00618234 dpl-frs:Item6 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 00618234 dpl-frs:Item7 2020-01-01 2020-12-31 00618234 dpl-frs:Item7 2019-12-31 00618234 dpl-frs:Item7 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 00618234 dpl-frs:Item8 2020-01-01 2020-12-31 00618234 dpl-frs:Item8 2019-12-31 00618234 dpl-frs:Item8 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 00618234 dpl-frs:Item9 2020-01-01 2020-12-31 00618234 dpl-frs:Item9 2019-12-31 00618234 dpl-frs:Item9 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 00618234 dpl-frs:Item10 2020-01-01 2020-12-31 00618234 dpl-frs:Item10 2019-12-31 00618234 dpl-frs:Item10 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 00618234 dpl-frs:Item11 2020-01-01 2020-12-31 00618234 dpl-frs:Item11 2019-12-31 00618234 dpl-frs:Item11 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 00618234 dpl-frs:Item12 2020-01-01 2020-12-31 00618234 dpl-frs:Item12 2019-12-31 00618234 dpl-frs:Item12 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 00618234 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 00618234 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 00618234 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 00618234 1 2020-01-01 2020-12-31 00618234 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 00618234
Christopher Gordon Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Brisan Accountancy Ltd

Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 00618234
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,660,570 1,663,088
1,660,570 1,663,088
CURRENT ASSETS
Debtors 4 19,986 25,156
Investments 5 63,500 63,500
Cash at bank and in hand 16,879 14,762
100,365 103,418
Creditors: Amounts Falling Due Within One Year 6 (434,071 ) (367,707 )
NET CURRENT ASSETS (LIABILITIES) (333,706 ) (264,289 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,326,864 1,398,799
Creditors: Amounts Falling Due After More Than One Year 7 (42,877 ) (47,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (281,647 ) (281,647 )
NET ASSETS 1,002,340 1,069,235
CAPITAL AND RESERVES
Called up share capital 10 20,000 20,000
Profit and Loss Account 982,340 1,049,235
SHAREHOLDERS' FUNDS 1,002,340 1,069,235
Page 1
Page 2
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher Gordon
Director
12 August 2022
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2020 20,000 1,141,885 1,161,885
Loss for the year and total comprehensive income - (49,882 ) (49,882)
Dividends paid - (42,768) (42,768)
As at 31 December 2020 and 1 January 2021 20,000 1,049,235 1,069,235
Loss for the year and total comprehensive income - (45,511 ) (45,511)
Dividends paid - (21,384) (21,384)
As at 31 December 2021 20,000 982,340 1,002,340
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. 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:
Freehold not provided
Plant & Machinery 20% on cost
Motor Vehicles 25% reducing balance
Computer Equipment 25% on cost
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 4
Page 5
1.6. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. 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.
1.8. Government Grant
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.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 11)
2 11
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2021 1,653,109 389,262 45,287 43,097 2,130,755
As at 31 December 2021 1,653,109 389,262 45,287 43,097 2,130,755
Depreciation
As at 1 January 2021 - 389,262 35,340 43,065 467,667
Provided during the period - - 2,486 32 2,518
As at 31 December 2021 - 389,262 37,826 43,097 470,185
Net Book Value
As at 31 December 2021 1,653,109 - 7,461 - 1,660,570
As at 1 January 2021 1,653,109 - 9,947 32 1,663,088
Page 5
Page 6
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2021 2020
£ £
Motor Vehicles - 9,153
- 9,153
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 19,463 24,042
Prepayments and accrued income 523 705
Other taxes and social security - 409
19,986 25,156
5. Current Asset Investments
2021 2020
£ £
Shares in subsidiaries 63,500 63,500
63,500 63,500
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts - 3,996
Trade creditors 614 11,081
Bank loans and overdrafts 7,123 2,083
VAT 2,539 8,206
Other creditors 1,071 263
Director's loan account 258,545 208,545
Amounts owed to group undertakings 164,179 133,533
434,071 367,707
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 42,877 47,917
42,877 47,917
Page 6
Page 7
8. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - 4,085
- 4,085
Less: Finance charges allocated to future periods - 89
- 3,996
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2021 2020
£ £
Deferred tax 281,647 281,647
281,647 281,647
10. Share Capital
2021 2020
Allotted, Called up and fully paid 20,000 20,000
11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans due to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Christopher Gordon 208,545 90,000 40,000 - 258,545
The above loan is unsecured, interest free and repayable on demand and ranks equally to other creditors.
12. Ultimate Controlling Party
The company's ultimate controlling party is C T Gordon.
13. General Information
Christopher Gordon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00618234 . The registered office is 18 Portland Road, South Norwood, London, SE25 4PF.
Page 7