2020-12-012021-11-302021-11-30false11657324Splitgraph 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Splitgraph Limited

Registered Number
11657324
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2021

Splitgraph Limited
Company Information
for the year from 1 December 2020 to 30 November 2021

Directors

A Iskovs
M J Richardson

Registered Address

2 Underwood Row
London
N1 7LQ

Registered Number

11657324 (England and Wales)
Splitgraph Limited
Statement of Financial Position
30 November 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets91,833-
1,833-
Current assets
Cash at bank and on hand2,70616,336
2,70616,336
Creditors amounts falling due within one year11(153,049)(37,835)
Net current assets (liabilities)(150,343)(21,499)
Total assets less current liabilities(148,510)(21,499)
Net assets(148,510)(21,499)
Capital and reserves
Called up share capital100100
Profit and loss account(148,610)(21,599)
Shareholders' funds(148,510)(21,499)
The financial statements were approved and authorised for issue by the Board of Directors on 11 August 2022, and are signed on its behalf by:
A Iskovs
Director
Registered Company No. 11657324
Splitgraph Limited
Notes to the Financial Statements
for the year ended 30 November 2021

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£).
2.Compliance with applicable reporting framework
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.
3.Principal activities
The principal activity of the company in the year under review was that of business and domestic software development.
4.Smallest group in which results are consolidated
The Ultimate Parent Company is Splitgraph Inc registered in Delaware USA with registered office at 251 Little Falls Drive, City of Wilmington, Country of New Castle, Delaware, USA 19808.
5.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention.
6.Accounting policies
Property, plant and equipment policy
Tangible assets are stated at cost (or deemed cost), less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Office Equipment4
Taxation policy
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the statement of financial position date.
Foreign currency translation and operations policy
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each reporting period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at the period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement.
Valuation of financial instruments policy
The Company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments. The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Cash and cash equivalents: Cash and cash equivalents comprise cash on hand and demand deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk to changes in value.
Going concern
The financial statements have been prepared on a going concern basis. The company incurred losses during the year and the directors are aware that the statement of financial position. However, the parent company, Splitgraph Inc, has agreed to provide sufficient cash resources to meet Splitgraph Ltd obligations, if and when, they become due. The directors are therefore of the opinion that they should continue to adopt the going concern basis of accounting in preparing the financial statements.
7.Critical estimates and judgements
There are no significant judgements or estimates applied to the numbers contained within these financial statements.
8.Employee information

20212020
Average number of employees during the year22
9.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
Additions2,1992,199
At 30 November 212,1992,199
Depreciation and impairment
Charge for year366366
At 30 November 21366366
Net book value
At 30 November 211,8331,833
At 30 November 20--
10.Description of nature of transactions and balances with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other companies within the group.
11.Creditors within one year

2021

2020

££
Amounts owed to related parties153,04935,793
Taxation and social security-2,042
Total153,04937,835