Acorah Software Products - Accounts Production 12.4.009 false Mr Myles Anderson false 1 January 2021 31 December 2021 31 December 2021 10384626 Mr Myles Anderson Mr Edward Eliot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10384626 2020-12-31 10384626 2021-12-31 10384626 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 2021-12-31 10384626 frs-core:AfterOneYear 2021-01-01 2021-12-31 10384626 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 10384626 frs-core:BetweenOneFiveYears 2021-12-31 10384626 frs-core:ComputerEquipment 2021-12-31 10384626 frs-core:ComputerEquipment 2021-01-01 2021-12-31 10384626 frs-core:ComputerEquipment 2020-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10384626 frs-core:FurnitureFittings 2021-12-31 10384626 frs-core:FurnitureFittings 2021-01-01 2021-12-31 10384626 frs-core:FurnitureFittings 2020-12-31 10384626 frs-core:NetGoodwill 2021-12-31 10384626 frs-core:NetGoodwill 2021-01-01 2021-12-31 10384626 frs-core:NetGoodwill 2020-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10384626 frs-core:LandBuildings 2021-12-31 10384626 frs-core:LandBuildings 2021-01-01 2021-12-31 10384626 frs-core:LandBuildings 2020-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10384626 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 10384626 frs-core:MoreThanFiveYears 2021-12-31 10384626 frs-core:MotorVehicles 2021-12-31 10384626 frs-core:MotorVehicles 2021-01-01 2021-12-31 10384626 frs-core:MotorVehicles 2020-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2021-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2020-12-31 10384626 frs-core:PlantMachinery 2021-12-31 10384626 frs-core:PlantMachinery 2021-01-01 2021-12-31 10384626 frs-core:PlantMachinery 2020-12-31 10384626 frs-core:Secured 2021-12-31 10384626 frs-core:Unsecured 2021-12-31 10384626 frs-core:WithinOneYear 2021-01-01 2021-12-31 10384626 frs-core:WithinOneYear 2021-12-31 10384626 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 10384626 frs-core:CapitalRedemptionReserve 2020-12-31 10384626 frs-core:CapitalRedemptionReserve 2021-12-31 10384626 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 10384626 frs-core:OtherReservesSubtotal 2020-12-31 10384626 frs-core:OtherReservesSubtotal 2021-12-31 10384626 frs-core:RevaluationReserve 2021-01-01 2021-12-31 10384626 frs-core:RevaluationReserve 2020-12-31 10384626 frs-core:RevaluationReserve 2021-12-31 10384626 frs-core:SharePremium 2021-01-01 2021-12-31 10384626 frs-core:SharePremium 2020-12-31 10384626 frs-core:SharePremium 2021-12-31 10384626 frs-core:ShareCapital 2021-01-01 2021-12-31 10384626 frs-core:ShareCapital 2020-12-31 10384626 frs-core:ShareCapital 2021-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 10384626 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 10384626 frs-countries:Europe 2021-01-01 2021-12-31 10384626 frs-countries:NorthAmerica 2021-01-01 2021-12-31 10384626 frs-countries:SouthAmerica 2021-01-01 2021-12-31 10384626 frs-countries:Asia 2021-01-01 2021-12-31 10384626 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 10384626 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 10384626 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 10384626 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 10384626 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 10384626 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 10384626 frs-bus:FullAccounts 2021-01-01 2021-12-31 10384626 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 10384626 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 10384626 frs-bus:FRS102 2021-01-01 2021-12-31 10384626 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 10384626 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 10384626 frs-bus:Audited 2021-01-01 2021-12-31 10384626 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 10384626 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 10384626 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass1 2020-12-31 10384626 frs-bus:OrdinaryShareClass1 2021-12-31 10384626 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass2 2020-12-31 10384626 frs-bus:OrdinaryShareClass2 2021-12-31 10384626 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass3 2020-12-31 10384626 frs-bus:OrdinaryShareClass3 2021-12-31 10384626 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass4 2020-12-31 10384626 frs-bus:OrdinaryShareClass4 2021-12-31 10384626 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 10384626 frs-bus:OrdinaryShareClass5 2020-12-31 10384626 frs-bus:OrdinaryShareClass5 2021-12-31 10384626 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 10384626 frs-bus:PreferenceShareClass1 2020-12-31 10384626 frs-bus:PreferenceShareClass1 2021-12-31 10384626 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 10384626 frs-bus:PreferenceShareClass2 2020-12-31 10384626 frs-bus:PreferenceShareClass2 2021-12-31 10384626 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 10384626 frs-bus:PreferenceShareClass3 2020-12-31 10384626 frs-bus:PreferenceShareClass3 2021-12-31 10384626 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 10384626 frs-bus:PreferenceShareClass4 2020-12-31 10384626 frs-bus:PreferenceShareClass4 2021-12-31 10384626 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 10384626 frs-bus:PreferenceShareClass5 2020-12-31 10384626 frs-bus:PreferenceShareClass5 2021-12-31 10384626 1 2021-01-01 2021-12-31 10384626 frs-core:LeasedAssets 2021-01-01 2021-12-31 10384626 frs-core:OwnedAssets 2021-01-01 2021-12-31 10384626 frs-core:CurrencyRisk 2021-01-01 2021-12-31 10384626 frs-core:MarketRisk 2021-01-01 2021-12-31 10384626 frs-core:InterestRateRisk 2021-01-01 2021-12-31 10384626 frs-core:DeferredTaxation 2021-01-01 2021-12-31 10384626 frs-core:DeferredTaxation 2020-12-31 10384626 frs-core:DeferredTaxation 2021-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10384626 frs-core:ProvisionsDeferredTax 2021-12-31 10384626 frs-core:OtherDeferredTax 2021-12-31 10384626 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 10384626 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 10384626 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10384626 dpl-frs:CostSales 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales 2020-12-31 10384626 dpl-frs:CostSales 2021-12-31 10384626 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 10384626 frs-bus:Director1 2021-01-01 2021-12-31 10384626 frs-bus:Director1 2020-12-31 10384626 frs-bus:Director1 2021-12-31 10384626 frs-bus:Director2 2021-01-01 2021-12-31 10384626 frs-bus:Director2 2020-12-31 10384626 frs-bus:Director2 2021-12-31 10384626 1 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 1 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 1 2021-12-31 10384626 2 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 2 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 2 2021-12-31 10384626 3 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 3 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 3 2021-12-31 10384626 4 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 4 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 4 2021-12-31 10384626 5 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 5 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 5 2021-12-31 10384626 6 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 6 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 6 2021-12-31 10384626 7 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 7 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 7 2021-12-31 10384626 8 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 8 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 8 2021-12-31 10384626 9 2021-01-01 2021-12-31 10384626 frs-core:CurrentFinancialInstruments 9 2021-12-31 10384626 frs-core:Non-currentFinancialInstruments 9 2021-12-31 10384626 dpl-frs:Item1 2021-01-01 2021-12-31 10384626 dpl-frs:Item1 2020-12-31 10384626 dpl-frs:Item1 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 10384626 dpl-frs:Item2 2021-01-01 2021-12-31 10384626 dpl-frs:Item2 2020-12-31 10384626 dpl-frs:Item2 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 10384626 dpl-frs:Item3 2021-01-01 2021-12-31 10384626 dpl-frs:Item3 2020-12-31 10384626 dpl-frs:Item3 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 10384626 dpl-frs:Item4 2021-01-01 2021-12-31 10384626 dpl-frs:Item4 2020-12-31 10384626 dpl-frs:Item4 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10384626 dpl-frs:Item5 2021-01-01 2021-12-31 10384626 dpl-frs:Item5 2020-12-31 10384626 dpl-frs:Item5 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10384626 dpl-frs:Item6 2021-01-01 2021-12-31 10384626 dpl-frs:Item6 2020-12-31 10384626 dpl-frs:Item6 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10384626 dpl-frs:Item7 2021-01-01 2021-12-31 10384626 dpl-frs:Item7 2020-12-31 10384626 dpl-frs:Item7 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10384626 dpl-frs:Item8 2021-01-01 2021-12-31 10384626 dpl-frs:Item8 2020-12-31 10384626 dpl-frs:Item8 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 10384626 dpl-frs:Item9 2021-01-01 2021-12-31 10384626 dpl-frs:Item9 2020-12-31 10384626 dpl-frs:Item9 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 10384626 dpl-frs:Item10 2021-01-01 2021-12-31 10384626 dpl-frs:Item10 2020-12-31 10384626 dpl-frs:Item10 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 10384626 dpl-frs:Item11 2021-01-01 2021-12-31 10384626 dpl-frs:Item11 2020-12-31 10384626 dpl-frs:Item11 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 10384626 dpl-frs:Item12 2021-01-01 2021-12-31 10384626 dpl-frs:Item12 2020-12-31 10384626 dpl-frs:Item12 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 10384626 1 2021-01-01 2021-12-31 10384626 frs-countries:EnglandWales 2021-01-01 2021-12-31 10384626 2019-12-31 10384626 2020-12-31 10384626 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 2020-12-31 10384626 frs-core:AfterOneYear 2020-01-01 2020-12-31 10384626 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 10384626 frs-core:BetweenOneFiveYears 2020-12-31 10384626 frs-core:ComputerEquipment 2020-12-31 10384626 frs-core:ComputerEquipment 2020-01-01 2020-12-31 10384626 frs-core:ComputerEquipment 2019-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 10384626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 10384626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 10384626 frs-core:FurnitureFittings 2020-12-31 10384626 frs-core:FurnitureFittings 2020-01-01 2020-12-31 10384626 frs-core:FurnitureFittings 2019-12-31 10384626 frs-core:NetGoodwill 2020-12-31 10384626 frs-core:NetGoodwill 2020-01-01 2020-12-31 10384626 frs-core:NetGoodwill 2019-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 10384626 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 10384626 frs-core:LandBuildings 2020-12-31 10384626 frs-core:LandBuildings 2020-01-01 2020-12-31 10384626 frs-core:LandBuildings 2019-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 10384626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 10384626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 10384626 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 10384626 frs-core:MoreThanFiveYears 2020-12-31 10384626 frs-core:MotorVehicles 2020-12-31 10384626 frs-core:MotorVehicles 2020-01-01 2020-12-31 10384626 frs-core:MotorVehicles 2019-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2020-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 10384626 frs-core:OtherResidualIntangibleAssets 2019-12-31 10384626 frs-core:PlantMachinery 2020-12-31 10384626 frs-core:PlantMachinery 2020-01-01 2020-12-31 10384626 frs-core:PlantMachinery 2019-12-31 10384626 frs-core:Secured 2020-12-31 10384626 frs-core:Unsecured 2020-12-31 10384626 frs-core:WithinOneYear 2020-01-01 2020-12-31 10384626 frs-core:WithinOneYear 2020-12-31 10384626 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 10384626 frs-core:CapitalRedemptionReserve 2019-12-31 10384626 frs-core:CapitalRedemptionReserve 2020-12-31 10384626 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 10384626 frs-core:OtherReservesSubtotal 2019-12-31 10384626 frs-core:OtherReservesSubtotal 2020-12-31 10384626 frs-core:RevaluationReserve 2020-01-01 2020-12-31 10384626 frs-core:RevaluationReserve 2019-12-31 10384626 frs-core:RevaluationReserve 2020-12-31 10384626 frs-core:SharePremium 2020-01-01 2020-12-31 10384626 frs-core:SharePremium 2019-12-31 10384626 frs-core:SharePremium 2020-12-31 10384626 frs-core:ShareCapital 2020-01-01 2020-12-31 10384626 frs-core:ShareCapital 2019-12-31 10384626 frs-core:ShareCapital 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 10384626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 10384626 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 10384626 frs-countries:Europe 2020-01-01 2020-12-31 10384626 frs-countries:NorthAmerica 2020-01-01 2020-12-31 10384626 frs-countries:SouthAmerica 2020-01-01 2020-12-31 10384626 frs-countries:Asia 2020-01-01 2020-12-31 10384626 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 10384626 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 10384626 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 10384626 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 10384626 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 10384626 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 10384626 frs-bus:FullAccounts 2020-01-01 2020-12-31 10384626 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 10384626 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 10384626 frs-bus:FRS102 2020-01-01 2020-12-31 10384626 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 10384626 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 10384626 frs-bus:Audited 2020-01-01 2020-12-31 10384626 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 10384626 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 10384626 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass1 2019-12-31 10384626 frs-bus:OrdinaryShareClass1 2020-12-31 10384626 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass2 2019-12-31 10384626 frs-bus:OrdinaryShareClass2 2020-12-31 10384626 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass3 2019-12-31 10384626 frs-bus:OrdinaryShareClass3 2020-12-31 10384626 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass4 2019-12-31 10384626 frs-bus:OrdinaryShareClass4 2020-12-31 10384626 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 10384626 frs-bus:OrdinaryShareClass5 2019-12-31 10384626 frs-bus:OrdinaryShareClass5 2020-12-31 10384626 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 10384626 frs-bus:PreferenceShareClass1 2019-12-31 10384626 frs-bus:PreferenceShareClass1 2020-12-31 10384626 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 10384626 frs-bus:PreferenceShareClass2 2019-12-31 10384626 frs-bus:PreferenceShareClass2 2020-12-31 10384626 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 10384626 frs-bus:PreferenceShareClass3 2019-12-31 10384626 frs-bus:PreferenceShareClass3 2020-12-31 10384626 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 10384626 frs-bus:PreferenceShareClass4 2019-12-31 10384626 frs-bus:PreferenceShareClass4 2020-12-31 10384626 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 10384626 frs-bus:PreferenceShareClass5 2019-12-31 10384626 frs-bus:PreferenceShareClass5 2020-12-31 10384626 1 2020-01-01 2020-12-31 10384626 frs-core:LeasedAssets 2020-01-01 2020-12-31 10384626 frs-core:OwnedAssets 2020-01-01 2020-12-31 10384626 frs-core:CurrencyRisk 2020-01-01 2020-12-31 10384626 frs-core:MarketRisk 2020-01-01 2020-12-31 10384626 frs-core:InterestRateRisk 2020-01-01 2020-12-31 10384626 frs-core:DeferredTaxation 2020-01-01 2020-12-31 10384626 frs-core:DeferredTaxation 2019-12-31 10384626 frs-core:DeferredTaxation 2020-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 10384626 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10384626 frs-core:ProvisionsDeferredTax 2020-12-31 10384626 frs-core:OtherDeferredTax 2020-12-31 10384626 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 10384626 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 10384626 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 10384626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10384626 dpl-frs:CostSales 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales 2019-12-31 10384626 dpl-frs:CostSales 2020-12-31 10384626 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 10384626 frs-bus:Director1 2020-01-01 2020-12-31 10384626 frs-bus:Director1 2019-12-31 10384626 frs-bus:Director1 2020-12-31 10384626 frs-bus:Director2 2020-01-01 2020-12-31 10384626 frs-bus:Director2 2019-12-31 10384626 frs-bus:Director2 2020-12-31 10384626 1 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 1 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 1 2020-12-31 10384626 2 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 2 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 2 2020-12-31 10384626 3 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 3 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 3 2020-12-31 10384626 4 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 4 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 4 2020-12-31 10384626 5 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 5 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 5 2020-12-31 10384626 6 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 6 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 6 2020-12-31 10384626 7 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 7 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 7 2020-12-31 10384626 8 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 8 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 8 2020-12-31 10384626 9 2020-01-01 2020-12-31 10384626 frs-core:CurrentFinancialInstruments 9 2020-12-31 10384626 frs-core:Non-currentFinancialInstruments 9 2020-12-31 10384626 dpl-frs:Item1 2020-01-01 2020-12-31 10384626 dpl-frs:Item1 2019-12-31 10384626 dpl-frs:Item1 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 10384626 dpl-frs:Item2 2020-01-01 2020-12-31 10384626 dpl-frs:Item2 2019-12-31 10384626 dpl-frs:Item2 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 10384626 dpl-frs:Item3 2020-01-01 2020-12-31 10384626 dpl-frs:Item3 2019-12-31 10384626 dpl-frs:Item3 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 10384626 dpl-frs:Item4 2020-01-01 2020-12-31 10384626 dpl-frs:Item4 2019-12-31 10384626 dpl-frs:Item4 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 10384626 dpl-frs:Item5 2020-01-01 2020-12-31 10384626 dpl-frs:Item5 2019-12-31 10384626 dpl-frs:Item5 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 10384626 dpl-frs:Item6 2020-01-01 2020-12-31 10384626 dpl-frs:Item6 2019-12-31 10384626 dpl-frs:Item6 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 10384626 dpl-frs:Item7 2020-01-01 2020-12-31 10384626 dpl-frs:Item7 2019-12-31 10384626 dpl-frs:Item7 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 10384626 dpl-frs:Item8 2020-01-01 2020-12-31 10384626 dpl-frs:Item8 2019-12-31 10384626 dpl-frs:Item8 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 10384626 dpl-frs:Item9 2020-01-01 2020-12-31 10384626 dpl-frs:Item9 2019-12-31 10384626 dpl-frs:Item9 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 10384626 dpl-frs:Item10 2020-01-01 2020-12-31 10384626 dpl-frs:Item10 2019-12-31 10384626 dpl-frs:Item10 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 10384626 dpl-frs:Item11 2020-01-01 2020-12-31 10384626 dpl-frs:Item11 2019-12-31 10384626 dpl-frs:Item11 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 10384626 dpl-frs:Item12 2020-01-01 2020-12-31 10384626 dpl-frs:Item12 2019-12-31 10384626 dpl-frs:Item12 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 10384626 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 10384626 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 10384626 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 10384626 1 2020-01-01 2020-12-31 10384626 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 10384626
Brightlocal Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Ten Forward Accounting Ltd

Chartered Certified Accountants

1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 10384626
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,874 4,699
9,874 4,699
CURRENT ASSETS
Debtors 5 547,815 445,828
Cash at bank and in hand 2,921,336 2,652,725
3,469,151 3,098,553
Creditors: Amounts Falling Due Within One Year 6 (1,976,295 ) (2,312,294 )
NET CURRENT ASSETS (LIABILITIES) 1,492,856 786,259
TOTAL ASSETS LESS CURRENT LIABILITIES 1,502,730 790,958
NET ASSETS 1,502,730 790,958
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,502,729 790,957
SHAREHOLDERS' FUNDS 1,502,730 790,958
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 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
Mr Myles Anderson
Director
7 September 2022
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
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. Research and Development
Expenditure on research and development is now capitalised and amortised over three years.
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:
Plant & Machinery 33.3% Straight line Basis
Fixtures & Fittings 33.3% Straight line Basis
Computer Equipment 50% Straight Line Basis
The directors took the decision to write off the office computer equipment over two years as this is a more realistic basis. The company policy is to replace and not repair computer equipment.

The directors took the decision to write off all computer equipment issued to the technicians in the year of purchase as their realistic expected life is 12 months due to heavy usage. Again, the company policy is to replace and not repair computer equipment.

1.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.
1.6. 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.
1.7. 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 year 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.
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
Page 2
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2020: 31)
41 31
3. Intangible Assets
Development Costs
£
Cost
As at 1 January 2021 320,218
As at 31 December 2021 320,218
Amortisation
As at 1 January 2021 320,218
As at 31 December 2021 320,218
Net Book Value
As at 31 December 2021 -
As at 1 January 2021 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2021 29,434 104,792 38,960 173,186
Additions - - 19,389 19,389
As at 31 December 2021 29,434 104,792 58,349 192,575
Depreciation
As at 1 January 2021 29,434 104,792 34,261 168,487
Provided during the period - - 14,214 14,214
As at 31 December 2021 29,434 104,792 48,475 182,701
Net Book Value
As at 31 December 2021 - - 9,874 9,874
As at 1 January 2021 - - 4,699 4,699
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 57,810 39,676
Prepayments and accrued income 97,624 65,515
Other debtors 186 468
VAT 20,601 4,529
Directors' loan accounts 35,954 -
Amounts owed by group undertakings 335,640 335,640
547,815 445,828
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 107,267 79,509
Corporation tax 124,768 169,116
Other taxes and social security 45,492 34,904
Other creditors 6,360 5,147
Accruals and deferred income 231,552 40,500
Directors' loan accounts 209,596 296,949
Amounts owed to group undertakings 1,251,260 1,686,169
1,976,295 2,312,294
7. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary A shares 1.000 1 1 1
During the year the company purchased its Ordinary E share at nominal value and then cancelled the issued share.
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2021 2020
£ £
Within 1 year 71,075 71,075
Between 1 and 5 years 284,300 284,300
After 5 years 162,630 248,763
518,005 604,138
9. Directors Advances, Credits and Guarantees
Included within creditors and debtors are the following loans from/to the directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Myles Anderson (227,638 ) (293,364 ) 311,406 - 209,596
Mr Edward Eliot (69,311 ) 105,265 - - (35,954 )
The above loan from the director is interest free and repayable on demand.
The above loan to the director was fully repaid on 7 September 2022.


Page 4
Page 5
10. Dividends
2021 2020
£ £
On equity shares:
Final dividend paid 976,541 601,639
976,541 601,639
11. Related Party Transactions
Bright Little Light LtdBright Little Light Ltd is controlled by BrightLocal Services Ltd.During the year BrightLocal Ltd took over the directors' loans in Bright Little Light Ltd of £293,363 (2020: £Nil). It also paid corporation tax for Bright Little Light Ltd of £141,546 (2020: £Nil). At year end the company owed Bright Little Light Ltd £1,251,261 (2020: £1,686,170)

Bright Little Light Ltd

Bright Little Light Ltd is controlled by BrightLocal Services Ltd.

During the year BrightLocal Ltd took over the directors' loans in Bright Little Light Ltd of £293,363 (2020: £Nil). It also paid corporation tax for Bright Little Light Ltd of £141,546 (2020: £Nil). At year end the company owed Bright Little Light Ltd £1,251,261 (2020: £1,686,170)

BrightLocal Services LtdThe company is controlled by BrightLocal Services LtdDuring the year the company paid a dividend to BrightLocal Services Ltd of £976,541 (2020: £601,639). At year end BrightLocal Services Ltd owed the company £335,640 (2020: £335,640)

BrightLocal Services Ltd

The company is controlled by BrightLocal Services Ltd

During the year the company paid a dividend to BrightLocal Services Ltd of £976,541 (2020: £601,639). At year end BrightLocal Services Ltd owed the company £335,640 (2020: £335,640)

12. Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is BrightLocal Services Ltd . BrightLocal Services Ltd was incorporated in the United Kingdon. The controlling party is Mr Myles Anderson who controls 70.3% of the shares of BrightLocal Services Ltd. .
13. General Information
Brightlocal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10384626 . The registered office is 2nd Floor, Blenheim House, 120 Church Street, Brighton, East Sussex, BN1 1UD.
Page 5