Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 08589036 Mr Moustafa Osman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08589036 2020-12-31 08589036 2021-12-31 08589036 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 2021-12-31 08589036 frs-core:AfterOneYear 2021-01-01 2021-12-31 08589036 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 08589036 frs-core:BetweenOneFiveYears 2021-12-31 08589036 frs-core:ComputerEquipment 2021-12-31 08589036 frs-core:ComputerEquipment 2021-01-01 2021-12-31 08589036 frs-core:ComputerEquipment 2020-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 08589036 frs-core:FurnitureFittings 2021-12-31 08589036 frs-core:FurnitureFittings 2021-01-01 2021-12-31 08589036 frs-core:FurnitureFittings 2020-12-31 08589036 frs-core:NetGoodwill 2021-12-31 08589036 frs-core:NetGoodwill 2021-01-01 2021-12-31 08589036 frs-core:NetGoodwill 2020-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 08589036 frs-core:LandBuildings 2021-12-31 08589036 frs-core:LandBuildings 2021-01-01 2021-12-31 08589036 frs-core:LandBuildings 2020-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 08589036 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 08589036 frs-core:MoreThanFiveYears 2021-12-31 08589036 frs-core:MotorVehicles 2021-12-31 08589036 frs-core:MotorVehicles 2021-01-01 2021-12-31 08589036 frs-core:MotorVehicles 2020-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2021-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2020-12-31 08589036 frs-core:PlantMachinery 2021-12-31 08589036 frs-core:PlantMachinery 2021-01-01 2021-12-31 08589036 frs-core:PlantMachinery 2020-12-31 08589036 frs-core:Secured 2021-12-31 08589036 frs-core:Unsecured 2021-12-31 08589036 frs-core:WithinOneYear 2021-01-01 2021-12-31 08589036 frs-core:WithinOneYear 2021-12-31 08589036 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 08589036 frs-core:CapitalRedemptionReserve 2020-12-31 08589036 frs-core:CapitalRedemptionReserve 2021-12-31 08589036 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 08589036 frs-core:OtherReservesSubtotal 2020-12-31 08589036 frs-core:OtherReservesSubtotal 2021-12-31 08589036 frs-core:RevaluationReserve 2021-01-01 2021-12-31 08589036 frs-core:RevaluationReserve 2020-12-31 08589036 frs-core:RevaluationReserve 2021-12-31 08589036 frs-core:SharePremium 2021-01-01 2021-12-31 08589036 frs-core:SharePremium 2020-12-31 08589036 frs-core:SharePremium 2021-12-31 08589036 frs-core:ShareCapital 2021-01-01 2021-12-31 08589036 frs-core:ShareCapital 2020-12-31 08589036 frs-core:ShareCapital 2021-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 08589036 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 08589036 frs-countries:Europe 2021-01-01 2021-12-31 08589036 frs-countries:NorthAmerica 2021-01-01 2021-12-31 08589036 frs-countries:SouthAmerica 2021-01-01 2021-12-31 08589036 frs-countries:Asia 2021-01-01 2021-12-31 08589036 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 08589036 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 08589036 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 08589036 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 08589036 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 08589036 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 08589036 frs-bus:FullAccounts 2021-01-01 2021-12-31 08589036 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 08589036 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 08589036 frs-bus:FRS102 2021-01-01 2021-12-31 08589036 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 08589036 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 08589036 frs-bus:Audited 2021-01-01 2021-12-31 08589036 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 08589036 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 08589036 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass1 2020-12-31 08589036 frs-bus:OrdinaryShareClass1 2021-12-31 08589036 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass2 2020-12-31 08589036 frs-bus:OrdinaryShareClass2 2021-12-31 08589036 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass3 2020-12-31 08589036 frs-bus:OrdinaryShareClass3 2021-12-31 08589036 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass4 2020-12-31 08589036 frs-bus:OrdinaryShareClass4 2021-12-31 08589036 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 08589036 frs-bus:OrdinaryShareClass5 2020-12-31 08589036 frs-bus:OrdinaryShareClass5 2021-12-31 08589036 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 08589036 frs-bus:PreferenceShareClass1 2020-12-31 08589036 frs-bus:PreferenceShareClass1 2021-12-31 08589036 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 08589036 frs-bus:PreferenceShareClass2 2020-12-31 08589036 frs-bus:PreferenceShareClass2 2021-12-31 08589036 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 08589036 frs-bus:PreferenceShareClass3 2020-12-31 08589036 frs-bus:PreferenceShareClass3 2021-12-31 08589036 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 08589036 frs-bus:PreferenceShareClass4 2020-12-31 08589036 frs-bus:PreferenceShareClass4 2021-12-31 08589036 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 08589036 frs-bus:PreferenceShareClass5 2020-12-31 08589036 frs-bus:PreferenceShareClass5 2021-12-31 08589036 1 2021-01-01 2021-12-31 08589036 frs-core:LeasedAssets 2021-01-01 2021-12-31 08589036 frs-core:OwnedAssets 2021-01-01 2021-12-31 08589036 frs-core:CurrencyRisk 2021-01-01 2021-12-31 08589036 frs-core:MarketRisk 2021-01-01 2021-12-31 08589036 frs-core:InterestRateRisk 2021-01-01 2021-12-31 08589036 frs-core:DeferredTaxation 2021-01-01 2021-12-31 08589036 frs-core:DeferredTaxation 2020-12-31 08589036 frs-core:DeferredTaxation 2021-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 08589036 frs-core:ProvisionsDeferredTax 2021-12-31 08589036 frs-core:OtherDeferredTax 2021-12-31 08589036 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 08589036 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 08589036 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 08589036 dpl-frs:CostSales 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales 2020-12-31 08589036 dpl-frs:CostSales 2021-12-31 08589036 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 08589036 frs-bus:Director1 2021-01-01 2021-12-31 08589036 frs-bus:Director1 2020-12-31 08589036 frs-bus:Director1 2021-12-31 08589036 1 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 1 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 1 2021-12-31 08589036 2 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 2 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 2 2021-12-31 08589036 3 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 3 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 3 2021-12-31 08589036 4 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 4 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 4 2021-12-31 08589036 5 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 5 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 5 2021-12-31 08589036 6 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 6 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 6 2021-12-31 08589036 7 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 7 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 7 2021-12-31 08589036 8 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 8 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 8 2021-12-31 08589036 9 2021-01-01 2021-12-31 08589036 frs-core:CurrentFinancialInstruments 9 2021-12-31 08589036 frs-core:Non-currentFinancialInstruments 9 2021-12-31 08589036 dpl-frs:Item1 2021-01-01 2021-12-31 08589036 dpl-frs:Item1 2020-12-31 08589036 dpl-frs:Item1 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 08589036 dpl-frs:Item2 2021-01-01 2021-12-31 08589036 dpl-frs:Item2 2020-12-31 08589036 dpl-frs:Item2 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 08589036 dpl-frs:Item3 2021-01-01 2021-12-31 08589036 dpl-frs:Item3 2020-12-31 08589036 dpl-frs:Item3 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 08589036 dpl-frs:Item4 2021-01-01 2021-12-31 08589036 dpl-frs:Item4 2020-12-31 08589036 dpl-frs:Item4 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 08589036 dpl-frs:Item5 2021-01-01 2021-12-31 08589036 dpl-frs:Item5 2020-12-31 08589036 dpl-frs:Item5 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 08589036 dpl-frs:Item6 2021-01-01 2021-12-31 08589036 dpl-frs:Item6 2020-12-31 08589036 dpl-frs:Item6 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 08589036 dpl-frs:Item7 2021-01-01 2021-12-31 08589036 dpl-frs:Item7 2020-12-31 08589036 dpl-frs:Item7 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 08589036 dpl-frs:Item8 2021-01-01 2021-12-31 08589036 dpl-frs:Item8 2020-12-31 08589036 dpl-frs:Item8 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 08589036 dpl-frs:Item9 2021-01-01 2021-12-31 08589036 dpl-frs:Item9 2020-12-31 08589036 dpl-frs:Item9 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 08589036 dpl-frs:Item10 2021-01-01 2021-12-31 08589036 dpl-frs:Item10 2020-12-31 08589036 dpl-frs:Item10 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 08589036 dpl-frs:Item11 2021-01-01 2021-12-31 08589036 dpl-frs:Item11 2020-12-31 08589036 dpl-frs:Item11 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 08589036 dpl-frs:Item12 2021-01-01 2021-12-31 08589036 dpl-frs:Item12 2020-12-31 08589036 dpl-frs:Item12 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 08589036 1 2021-01-01 2021-12-31 08589036 frs-countries:EnglandWales 2021-01-01 2021-12-31 08589036 2019-12-31 08589036 2020-12-31 08589036 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 2020-12-31 08589036 frs-core:AfterOneYear 2020-01-01 2020-12-31 08589036 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 08589036 frs-core:BetweenOneFiveYears 2020-12-31 08589036 frs-core:ComputerEquipment 2020-12-31 08589036 frs-core:ComputerEquipment 2020-01-01 2020-12-31 08589036 frs-core:ComputerEquipment 2019-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 08589036 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 08589036 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 08589036 frs-core:FurnitureFittings 2020-12-31 08589036 frs-core:FurnitureFittings 2020-01-01 2020-12-31 08589036 frs-core:FurnitureFittings 2019-12-31 08589036 frs-core:NetGoodwill 2020-12-31 08589036 frs-core:NetGoodwill 2020-01-01 2020-12-31 08589036 frs-core:NetGoodwill 2019-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 08589036 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 08589036 frs-core:LandBuildings 2020-12-31 08589036 frs-core:LandBuildings 2020-01-01 2020-12-31 08589036 frs-core:LandBuildings 2019-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 08589036 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 08589036 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 08589036 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 08589036 frs-core:MoreThanFiveYears 2020-12-31 08589036 frs-core:MotorVehicles 2020-12-31 08589036 frs-core:MotorVehicles 2020-01-01 2020-12-31 08589036 frs-core:MotorVehicles 2019-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2020-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 08589036 frs-core:OtherResidualIntangibleAssets 2019-12-31 08589036 frs-core:PlantMachinery 2020-12-31 08589036 frs-core:PlantMachinery 2020-01-01 2020-12-31 08589036 frs-core:PlantMachinery 2019-12-31 08589036 frs-core:Secured 2020-12-31 08589036 frs-core:Unsecured 2020-12-31 08589036 frs-core:WithinOneYear 2020-01-01 2020-12-31 08589036 frs-core:WithinOneYear 2020-12-31 08589036 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 08589036 frs-core:CapitalRedemptionReserve 2019-12-31 08589036 frs-core:CapitalRedemptionReserve 2020-12-31 08589036 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 08589036 frs-core:OtherReservesSubtotal 2019-12-31 08589036 frs-core:OtherReservesSubtotal 2020-12-31 08589036 frs-core:RevaluationReserve 2020-01-01 2020-12-31 08589036 frs-core:RevaluationReserve 2019-12-31 08589036 frs-core:RevaluationReserve 2020-12-31 08589036 frs-core:SharePremium 2020-01-01 2020-12-31 08589036 frs-core:SharePremium 2019-12-31 08589036 frs-core:SharePremium 2020-12-31 08589036 frs-core:ShareCapital 2020-01-01 2020-12-31 08589036 frs-core:ShareCapital 2019-12-31 08589036 frs-core:ShareCapital 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 08589036 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 08589036 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 08589036 frs-countries:Europe 2020-01-01 2020-12-31 08589036 frs-countries:NorthAmerica 2020-01-01 2020-12-31 08589036 frs-countries:SouthAmerica 2020-01-01 2020-12-31 08589036 frs-countries:Asia 2020-01-01 2020-12-31 08589036 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 08589036 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 08589036 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 08589036 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 08589036 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 08589036 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 08589036 frs-bus:FullAccounts 2020-01-01 2020-12-31 08589036 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 08589036 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 08589036 frs-bus:FRS102 2020-01-01 2020-12-31 08589036 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 08589036 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 08589036 frs-bus:Audited 2020-01-01 2020-12-31 08589036 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 08589036 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 08589036 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass1 2019-12-31 08589036 frs-bus:OrdinaryShareClass1 2020-12-31 08589036 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass2 2019-12-31 08589036 frs-bus:OrdinaryShareClass2 2020-12-31 08589036 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass3 2019-12-31 08589036 frs-bus:OrdinaryShareClass3 2020-12-31 08589036 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass4 2019-12-31 08589036 frs-bus:OrdinaryShareClass4 2020-12-31 08589036 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 08589036 frs-bus:OrdinaryShareClass5 2019-12-31 08589036 frs-bus:OrdinaryShareClass5 2020-12-31 08589036 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 08589036 frs-bus:PreferenceShareClass1 2019-12-31 08589036 frs-bus:PreferenceShareClass1 2020-12-31 08589036 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 08589036 frs-bus:PreferenceShareClass2 2019-12-31 08589036 frs-bus:PreferenceShareClass2 2020-12-31 08589036 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 08589036 frs-bus:PreferenceShareClass3 2019-12-31 08589036 frs-bus:PreferenceShareClass3 2020-12-31 08589036 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 08589036 frs-bus:PreferenceShareClass4 2019-12-31 08589036 frs-bus:PreferenceShareClass4 2020-12-31 08589036 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 08589036 frs-bus:PreferenceShareClass5 2019-12-31 08589036 frs-bus:PreferenceShareClass5 2020-12-31 08589036 1 2020-01-01 2020-12-31 08589036 frs-core:LeasedAssets 2020-01-01 2020-12-31 08589036 frs-core:OwnedAssets 2020-01-01 2020-12-31 08589036 frs-core:CurrencyRisk 2020-01-01 2020-12-31 08589036 frs-core:MarketRisk 2020-01-01 2020-12-31 08589036 frs-core:InterestRateRisk 2020-01-01 2020-12-31 08589036 frs-core:DeferredTaxation 2020-01-01 2020-12-31 08589036 frs-core:DeferredTaxation 2019-12-31 08589036 frs-core:DeferredTaxation 2020-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 08589036 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 08589036 frs-core:ProvisionsDeferredTax 2020-12-31 08589036 frs-core:OtherDeferredTax 2020-12-31 08589036 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 08589036 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 08589036 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 08589036 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 08589036 dpl-frs:CostSales 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales 2019-12-31 08589036 dpl-frs:CostSales 2020-12-31 08589036 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 08589036 frs-bus:Director1 2020-01-01 2020-12-31 08589036 frs-bus:Director1 2019-12-31 08589036 frs-bus:Director1 2020-12-31 08589036 1 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 1 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 1 2020-12-31 08589036 2 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 2 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 2 2020-12-31 08589036 3 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 3 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 3 2020-12-31 08589036 4 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 4 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 4 2020-12-31 08589036 5 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 5 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 5 2020-12-31 08589036 6 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 6 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 6 2020-12-31 08589036 7 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 7 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 7 2020-12-31 08589036 8 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 8 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 8 2020-12-31 08589036 9 2020-01-01 2020-12-31 08589036 frs-core:CurrentFinancialInstruments 9 2020-12-31 08589036 frs-core:Non-currentFinancialInstruments 9 2020-12-31 08589036 dpl-frs:Item1 2020-01-01 2020-12-31 08589036 dpl-frs:Item1 2019-12-31 08589036 dpl-frs:Item1 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 08589036 dpl-frs:Item2 2020-01-01 2020-12-31 08589036 dpl-frs:Item2 2019-12-31 08589036 dpl-frs:Item2 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 08589036 dpl-frs:Item3 2020-01-01 2020-12-31 08589036 dpl-frs:Item3 2019-12-31 08589036 dpl-frs:Item3 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 08589036 dpl-frs:Item4 2020-01-01 2020-12-31 08589036 dpl-frs:Item4 2019-12-31 08589036 dpl-frs:Item4 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 08589036 dpl-frs:Item5 2020-01-01 2020-12-31 08589036 dpl-frs:Item5 2019-12-31 08589036 dpl-frs:Item5 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 08589036 dpl-frs:Item6 2020-01-01 2020-12-31 08589036 dpl-frs:Item6 2019-12-31 08589036 dpl-frs:Item6 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 08589036 dpl-frs:Item7 2020-01-01 2020-12-31 08589036 dpl-frs:Item7 2019-12-31 08589036 dpl-frs:Item7 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 08589036 dpl-frs:Item8 2020-01-01 2020-12-31 08589036 dpl-frs:Item8 2019-12-31 08589036 dpl-frs:Item8 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 08589036 dpl-frs:Item9 2020-01-01 2020-12-31 08589036 dpl-frs:Item9 2019-12-31 08589036 dpl-frs:Item9 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 08589036 dpl-frs:Item10 2020-01-01 2020-12-31 08589036 dpl-frs:Item10 2019-12-31 08589036 dpl-frs:Item10 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 08589036 dpl-frs:Item11 2020-01-01 2020-12-31 08589036 dpl-frs:Item11 2019-12-31 08589036 dpl-frs:Item11 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 08589036 dpl-frs:Item12 2020-01-01 2020-12-31 08589036 dpl-frs:Item12 2019-12-31 08589036 dpl-frs:Item12 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 08589036 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 08589036 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 08589036 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 08589036 1 2020-01-01 2020-12-31 08589036 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 08589036
Osman Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08589036
2021 2020
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 250,560 250,797
250,560 250,797
CURRENT ASSETS
Debtors 4 3,659 7,369
Cash at bank and in hand 176,262 401,693
179,921 409,062
Creditors: Amounts Falling Due Within One Year 5 (53,156 ) (72,398 )
NET CURRENT ASSETS (LIABILITIES) 126,765 336,664
TOTAL ASSETS LESS CURRENT LIABILITIES 377,325 587,461
Creditors: Amounts Falling Due After More Than One Year 6 (6,018 ) (27,599 )
NET ASSETS 371,307 559,862
CAPITAL AND RESERVES
Called up share capital 7 1 1
Other reserves (125 ) -
Profit and Loss Account 371,431 559,861
SHAREHOLDERS' FUNDS 371,307 559,862
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 Moustafa Osman
Director
3rd June 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
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. 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. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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 Land and Building
Plant & Machinery Over 5 years
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
1.6. 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. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
1.7. 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.
Page 3
Page 4
1.8. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2020: 6)
6 6
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2021 247,000 8,384 255,384
As at 31 December 2021 247,000 8,384 255,384
Depreciation
As at 1 January 2021 - 4,587 4,587
Provided during the period - 237 237
As at 31 December 2021 - 4,824 4,824
Net Book Value
As at 31 December 2021 247,000 3,560 250,560
As at 1 January 2021 247,000 3,797 250,797
4. Debtors
2021 2020
as restated
£ £
Due within one year
Director's loan account 3,659 7,369
3,659 7,369
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
2021 2020
as restated
£ £
Bank loans and overdrafts 32,269 3,923
Corporation tax 20,858 9,284
Other creditors - 8,339
Barclays Credit card 29 486
Accruals and deferred income - 50,366
53,156 72,398
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
as restated
£ £
Bank loans 6,018 27,599
6,018 27,599
7. Share Capital
2021 2020
as restated
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Moustafa Osman 7,369 185,325 (189,035 ) - 3,659
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2021 2020
£ £
Mr Moustafa Osman 41,000 21,000
9. General Information
Osman Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08589036 . The registered office is 1003 , Stratford Road,, Shirley, Solihull, B90 4BG.
Page 5