Acorah Software Products - Accounts Production 12.4.009 false true 1 January 2021 31 December 2021 31 December 2021 SC277291 Mrs Geraldine Paul Mr Alexander Paul Mr Alexander Paul iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC277291 2020-12-31 SC277291 2021-12-31 SC277291 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 2021-12-31 SC277291 frs-core:AfterOneYear 2021-01-01 2021-12-31 SC277291 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 SC277291 frs-core:BetweenOneFiveYears 2021-12-31 SC277291 frs-core:ComputerEquipment 2021-12-31 SC277291 frs-core:ComputerEquipment 2021-01-01 2021-12-31 SC277291 frs-core:ComputerEquipment 2020-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 SC277291 frs-core:FurnitureFittings 2021-12-31 SC277291 frs-core:FurnitureFittings 2021-01-01 2021-12-31 SC277291 frs-core:FurnitureFittings 2020-12-31 SC277291 frs-core:NetGoodwill 2021-12-31 SC277291 frs-core:NetGoodwill 2021-01-01 2021-12-31 SC277291 frs-core:NetGoodwill 2020-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 SC277291 frs-core:LandBuildings 2021-12-31 SC277291 frs-core:LandBuildings 2021-01-01 2021-12-31 SC277291 frs-core:LandBuildings 2020-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 SC277291 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 SC277291 frs-core:MoreThanFiveYears 2021-12-31 SC277291 frs-core:MotorVehicles 2021-12-31 SC277291 frs-core:MotorVehicles 2021-01-01 2021-12-31 SC277291 frs-core:MotorVehicles 2020-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2021-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2020-12-31 SC277291 frs-core:PlantMachinery 2021-12-31 SC277291 frs-core:PlantMachinery 2021-01-01 2021-12-31 SC277291 frs-core:PlantMachinery 2020-12-31 SC277291 frs-core:Secured 2021-12-31 SC277291 frs-core:Unsecured 2021-12-31 SC277291 frs-core:WithinOneYear 2021-01-01 2021-12-31 SC277291 frs-core:WithinOneYear 2021-12-31 SC277291 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 SC277291 frs-core:CapitalRedemptionReserve 2020-12-31 SC277291 frs-core:CapitalRedemptionReserve 2021-12-31 SC277291 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 SC277291 frs-core:OtherReservesSubtotal 2020-12-31 SC277291 frs-core:OtherReservesSubtotal 2021-12-31 SC277291 frs-core:RevaluationReserve 2021-01-01 2021-12-31 SC277291 frs-core:RevaluationReserve 2020-12-31 SC277291 frs-core:RevaluationReserve 2021-12-31 SC277291 frs-core:SharePremium 2021-01-01 2021-12-31 SC277291 frs-core:SharePremium 2020-12-31 SC277291 frs-core:SharePremium 2021-12-31 SC277291 frs-core:ShareCapital 2021-01-01 2021-12-31 SC277291 frs-core:ShareCapital 2020-12-31 SC277291 frs-core:ShareCapital 2021-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 SC277291 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 SC277291 frs-countries:Europe 2021-01-01 2021-12-31 SC277291 frs-countries:NorthAmerica 2021-01-01 2021-12-31 SC277291 frs-countries:SouthAmerica 2021-01-01 2021-12-31 SC277291 frs-countries:Asia 2021-01-01 2021-12-31 SC277291 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 SC277291 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 SC277291 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 SC277291 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 SC277291 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 SC277291 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 SC277291 frs-bus:FullAccounts 2021-01-01 2021-12-31 SC277291 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 SC277291 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 SC277291 frs-bus:FRS102 2021-01-01 2021-12-31 SC277291 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 SC277291 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 SC277291 frs-bus:Audited 2021-01-01 2021-12-31 SC277291 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 SC277291 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 SC277291 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass1 2020-12-31 SC277291 frs-bus:OrdinaryShareClass1 2021-12-31 SC277291 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass2 2020-12-31 SC277291 frs-bus:OrdinaryShareClass2 2021-12-31 SC277291 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass3 2020-12-31 SC277291 frs-bus:OrdinaryShareClass3 2021-12-31 SC277291 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass4 2020-12-31 SC277291 frs-bus:OrdinaryShareClass4 2021-12-31 SC277291 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 SC277291 frs-bus:OrdinaryShareClass5 2020-12-31 SC277291 frs-bus:OrdinaryShareClass5 2021-12-31 SC277291 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 SC277291 frs-bus:PreferenceShareClass1 2020-12-31 SC277291 frs-bus:PreferenceShareClass1 2021-12-31 SC277291 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 SC277291 frs-bus:PreferenceShareClass2 2020-12-31 SC277291 frs-bus:PreferenceShareClass2 2021-12-31 SC277291 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 SC277291 frs-bus:PreferenceShareClass3 2020-12-31 SC277291 frs-bus:PreferenceShareClass3 2021-12-31 SC277291 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 SC277291 frs-bus:PreferenceShareClass4 2020-12-31 SC277291 frs-bus:PreferenceShareClass4 2021-12-31 SC277291 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 SC277291 frs-bus:PreferenceShareClass5 2020-12-31 SC277291 frs-bus:PreferenceShareClass5 2021-12-31 SC277291 1 2021-01-01 2021-12-31 SC277291 frs-core:LeasedAssets 2021-01-01 2021-12-31 SC277291 frs-core:OwnedAssets 2021-01-01 2021-12-31 SC277291 frs-core:CurrencyRisk 2021-01-01 2021-12-31 SC277291 frs-core:MarketRisk 2021-01-01 2021-12-31 SC277291 frs-core:InterestRateRisk 2021-01-01 2021-12-31 SC277291 frs-core:DeferredTaxation 2021-01-01 2021-12-31 SC277291 frs-core:DeferredTaxation 2020-12-31 SC277291 frs-core:DeferredTaxation 2021-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 SC277291 frs-core:ProvisionsDeferredTax 2021-12-31 SC277291 frs-core:OtherDeferredTax 2021-12-31 SC277291 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 SC277291 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 SC277291 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 SC277291 dpl-frs:CostSales 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales 2020-12-31 SC277291 dpl-frs:CostSales 2021-12-31 SC277291 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 SC277291 frs-bus:Director1 2021-01-01 2021-12-31 SC277291 frs-bus:Director1 2020-12-31 SC277291 frs-bus:Director1 2021-12-31 SC277291 frs-bus:Director2 2021-01-01 2021-12-31 SC277291 frs-bus:Director2 2020-12-31 SC277291 frs-bus:Director2 2021-12-31 SC277291 frs-bus:CompanySecretary1 2021-01-01 2021-12-31 SC277291 1 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 1 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 1 2021-12-31 SC277291 2 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 2 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2 2021-12-31 SC277291 3 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 3 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 3 2021-12-31 SC277291 4 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 4 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 4 2021-12-31 SC277291 5 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 5 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 5 2021-12-31 SC277291 6 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 6 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 6 2021-12-31 SC277291 7 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 7 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 7 2021-12-31 SC277291 8 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 8 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 8 2021-12-31 SC277291 9 2021-01-01 2021-12-31 SC277291 frs-core:CurrentFinancialInstruments 9 2021-12-31 SC277291 frs-core:Non-currentFinancialInstruments 9 2021-12-31 SC277291 dpl-frs:Item1 2021-01-01 2021-12-31 SC277291 dpl-frs:Item1 2020-12-31 SC277291 dpl-frs:Item1 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 SC277291 dpl-frs:Item2 2021-01-01 2021-12-31 SC277291 dpl-frs:Item2 2020-12-31 SC277291 dpl-frs:Item2 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 SC277291 dpl-frs:Item3 2021-01-01 2021-12-31 SC277291 dpl-frs:Item3 2020-12-31 SC277291 dpl-frs:Item3 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 SC277291 dpl-frs:Item4 2021-01-01 2021-12-31 SC277291 dpl-frs:Item4 2020-12-31 SC277291 dpl-frs:Item4 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 SC277291 dpl-frs:Item5 2021-01-01 2021-12-31 SC277291 dpl-frs:Item5 2020-12-31 SC277291 dpl-frs:Item5 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 SC277291 dpl-frs:Item6 2021-01-01 2021-12-31 SC277291 dpl-frs:Item6 2020-12-31 SC277291 dpl-frs:Item6 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 SC277291 dpl-frs:Item7 2021-01-01 2021-12-31 SC277291 dpl-frs:Item7 2020-12-31 SC277291 dpl-frs:Item7 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 SC277291 dpl-frs:Item8 2021-01-01 2021-12-31 SC277291 dpl-frs:Item8 2020-12-31 SC277291 dpl-frs:Item8 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 SC277291 dpl-frs:Item9 2021-01-01 2021-12-31 SC277291 dpl-frs:Item9 2020-12-31 SC277291 dpl-frs:Item9 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 SC277291 dpl-frs:Item10 2021-01-01 2021-12-31 SC277291 dpl-frs:Item10 2020-12-31 SC277291 dpl-frs:Item10 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 SC277291 dpl-frs:Item11 2021-01-01 2021-12-31 SC277291 dpl-frs:Item11 2020-12-31 SC277291 dpl-frs:Item11 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 SC277291 dpl-frs:Item12 2021-01-01 2021-12-31 SC277291 dpl-frs:Item12 2020-12-31 SC277291 dpl-frs:Item12 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 SC277291 1 2021-01-01 2021-12-31 SC277291 frs-countries:Scotland 2021-01-01 2021-12-31 SC277291 2019-12-31 SC277291 2020-12-31 SC277291 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 2020-12-31 SC277291 frs-core:AfterOneYear 2020-01-01 2020-12-31 SC277291 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 SC277291 frs-core:BetweenOneFiveYears 2020-12-31 SC277291 frs-core:ComputerEquipment 2020-12-31 SC277291 frs-core:ComputerEquipment 2020-01-01 2020-12-31 SC277291 frs-core:ComputerEquipment 2019-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 SC277291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 SC277291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 SC277291 frs-core:FurnitureFittings 2020-12-31 SC277291 frs-core:FurnitureFittings 2020-01-01 2020-12-31 SC277291 frs-core:FurnitureFittings 2019-12-31 SC277291 frs-core:NetGoodwill 2020-12-31 SC277291 frs-core:NetGoodwill 2020-01-01 2020-12-31 SC277291 frs-core:NetGoodwill 2019-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 SC277291 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 SC277291 frs-core:LandBuildings 2020-12-31 SC277291 frs-core:LandBuildings 2020-01-01 2020-12-31 SC277291 frs-core:LandBuildings 2019-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 SC277291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 SC277291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 SC277291 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 SC277291 frs-core:MoreThanFiveYears 2020-12-31 SC277291 frs-core:MotorVehicles 2020-12-31 SC277291 frs-core:MotorVehicles 2020-01-01 2020-12-31 SC277291 frs-core:MotorVehicles 2019-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2020-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 SC277291 frs-core:OtherResidualIntangibleAssets 2019-12-31 SC277291 frs-core:PlantMachinery 2020-12-31 SC277291 frs-core:PlantMachinery 2020-01-01 2020-12-31 SC277291 frs-core:PlantMachinery 2019-12-31 SC277291 frs-core:Secured 2020-12-31 SC277291 frs-core:Unsecured 2020-12-31 SC277291 frs-core:WithinOneYear 2020-01-01 2020-12-31 SC277291 frs-core:WithinOneYear 2020-12-31 SC277291 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 SC277291 frs-core:CapitalRedemptionReserve 2019-12-31 SC277291 frs-core:CapitalRedemptionReserve 2020-12-31 SC277291 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 SC277291 frs-core:OtherReservesSubtotal 2019-12-31 SC277291 frs-core:OtherReservesSubtotal 2020-12-31 SC277291 frs-core:RevaluationReserve 2020-01-01 2020-12-31 SC277291 frs-core:RevaluationReserve 2019-12-31 SC277291 frs-core:RevaluationReserve 2020-12-31 SC277291 frs-core:SharePremium 2020-01-01 2020-12-31 SC277291 frs-core:SharePremium 2019-12-31 SC277291 frs-core:SharePremium 2020-12-31 SC277291 frs-core:ShareCapital 2020-01-01 2020-12-31 SC277291 frs-core:ShareCapital 2019-12-31 SC277291 frs-core:ShareCapital 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 SC277291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 SC277291 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 SC277291 frs-countries:Europe 2020-01-01 2020-12-31 SC277291 frs-countries:NorthAmerica 2020-01-01 2020-12-31 SC277291 frs-countries:SouthAmerica 2020-01-01 2020-12-31 SC277291 frs-countries:Asia 2020-01-01 2020-12-31 SC277291 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 SC277291 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 SC277291 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 SC277291 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 SC277291 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 SC277291 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 SC277291 frs-bus:FullAccounts 2020-01-01 2020-12-31 SC277291 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 SC277291 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 SC277291 frs-bus:FRS102 2020-01-01 2020-12-31 SC277291 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 SC277291 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 SC277291 frs-bus:Audited 2020-01-01 2020-12-31 SC277291 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 SC277291 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 SC277291 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass1 2019-12-31 SC277291 frs-bus:OrdinaryShareClass1 2020-12-31 SC277291 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass2 2019-12-31 SC277291 frs-bus:OrdinaryShareClass2 2020-12-31 SC277291 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass3 2019-12-31 SC277291 frs-bus:OrdinaryShareClass3 2020-12-31 SC277291 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass4 2019-12-31 SC277291 frs-bus:OrdinaryShareClass4 2020-12-31 SC277291 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 SC277291 frs-bus:OrdinaryShareClass5 2019-12-31 SC277291 frs-bus:OrdinaryShareClass5 2020-12-31 SC277291 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 SC277291 frs-bus:PreferenceShareClass1 2019-12-31 SC277291 frs-bus:PreferenceShareClass1 2020-12-31 SC277291 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 SC277291 frs-bus:PreferenceShareClass2 2019-12-31 SC277291 frs-bus:PreferenceShareClass2 2020-12-31 SC277291 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 SC277291 frs-bus:PreferenceShareClass3 2019-12-31 SC277291 frs-bus:PreferenceShareClass3 2020-12-31 SC277291 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 SC277291 frs-bus:PreferenceShareClass4 2019-12-31 SC277291 frs-bus:PreferenceShareClass4 2020-12-31 SC277291 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 SC277291 frs-bus:PreferenceShareClass5 2019-12-31 SC277291 frs-bus:PreferenceShareClass5 2020-12-31 SC277291 1 2020-01-01 2020-12-31 SC277291 frs-core:LeasedAssets 2020-01-01 2020-12-31 SC277291 frs-core:OwnedAssets 2020-01-01 2020-12-31 SC277291 frs-core:CurrencyRisk 2020-01-01 2020-12-31 SC277291 frs-core:MarketRisk 2020-01-01 2020-12-31 SC277291 frs-core:InterestRateRisk 2020-01-01 2020-12-31 SC277291 frs-core:DeferredTaxation 2020-01-01 2020-12-31 SC277291 frs-core:DeferredTaxation 2019-12-31 SC277291 frs-core:DeferredTaxation 2020-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 SC277291 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 SC277291 frs-core:ProvisionsDeferredTax 2020-12-31 SC277291 frs-core:OtherDeferredTax 2020-12-31 SC277291 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 SC277291 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 SC277291 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 SC277291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 SC277291 dpl-frs:CostSales 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales 2019-12-31 SC277291 dpl-frs:CostSales 2020-12-31 SC277291 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 SC277291 frs-bus:Director1 2020-01-01 2020-12-31 SC277291 frs-bus:Director1 2019-12-31 SC277291 frs-bus:Director1 2020-12-31 SC277291 frs-bus:Director2 2020-01-01 2020-12-31 SC277291 frs-bus:Director2 2019-12-31 SC277291 frs-bus:Director2 2020-12-31 SC277291 frs-bus:CompanySecretary1 2020-01-01 2020-12-31 SC277291 1 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 1 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 1 2020-12-31 SC277291 2 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 2 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 2 2020-12-31 SC277291 3 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 3 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 3 2020-12-31 SC277291 4 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 4 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 4 2020-12-31 SC277291 5 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 5 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 5 2020-12-31 SC277291 6 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 6 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 6 2020-12-31 SC277291 7 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 7 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 7 2020-12-31 SC277291 8 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 8 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 8 2020-12-31 SC277291 9 2020-01-01 2020-12-31 SC277291 frs-core:CurrentFinancialInstruments 9 2020-12-31 SC277291 frs-core:Non-currentFinancialInstruments 9 2020-12-31 SC277291 dpl-frs:Item1 2020-01-01 2020-12-31 SC277291 dpl-frs:Item1 2019-12-31 SC277291 dpl-frs:Item1 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 SC277291 dpl-frs:Item2 2020-01-01 2020-12-31 SC277291 dpl-frs:Item2 2019-12-31 SC277291 dpl-frs:Item2 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 SC277291 dpl-frs:Item3 2020-01-01 2020-12-31 SC277291 dpl-frs:Item3 2019-12-31 SC277291 dpl-frs:Item3 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 SC277291 dpl-frs:Item4 2020-01-01 2020-12-31 SC277291 dpl-frs:Item4 2019-12-31 SC277291 dpl-frs:Item4 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 SC277291 dpl-frs:Item5 2020-01-01 2020-12-31 SC277291 dpl-frs:Item5 2019-12-31 SC277291 dpl-frs:Item5 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 SC277291 dpl-frs:Item6 2020-01-01 2020-12-31 SC277291 dpl-frs:Item6 2019-12-31 SC277291 dpl-frs:Item6 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 SC277291 dpl-frs:Item7 2020-01-01 2020-12-31 SC277291 dpl-frs:Item7 2019-12-31 SC277291 dpl-frs:Item7 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 SC277291 dpl-frs:Item8 2020-01-01 2020-12-31 SC277291 dpl-frs:Item8 2019-12-31 SC277291 dpl-frs:Item8 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 SC277291 dpl-frs:Item9 2020-01-01 2020-12-31 SC277291 dpl-frs:Item9 2019-12-31 SC277291 dpl-frs:Item9 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 SC277291 dpl-frs:Item10 2020-01-01 2020-12-31 SC277291 dpl-frs:Item10 2019-12-31 SC277291 dpl-frs:Item10 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 SC277291 dpl-frs:Item11 2020-01-01 2020-12-31 SC277291 dpl-frs:Item11 2019-12-31 SC277291 dpl-frs:Item11 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 SC277291 dpl-frs:Item12 2020-01-01 2020-12-31 SC277291 dpl-frs:Item12 2019-12-31 SC277291 dpl-frs:Item12 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 SC277291 1 2020-01-01 2020-12-31 SC277291 frs-countries:Scotland 2020-01-01 2020-12-31
Registered number: SC277291
A.B.J. Ecosse Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2021
Calculus Accountants (Scotland) Ltd

10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC277291
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 7 208,317 221,996
208,317 221,996
CURRENT ASSETS
Stocks 8 2,474 2,905
Debtors 9 26,092 33,273
Cash at bank and in hand 82,277 71,406
110,843 107,584
Creditors: Amounts Falling Due Within One Year 10 (133,991 ) (136,921 )
NET CURRENT ASSETS (LIABILITIES) (23,148 ) (29,337 )
TOTAL ASSETS LESS CURRENT LIABILITIES 185,169 192,659
Creditors: Amounts Falling Due After More Than One Year 11 (144,993 ) (153,117 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 14 (39,580 ) (42,179 )
NET ASSETS/(LIABILITIES) 596 (2,637 )
CAPITAL AND RESERVES
Called up share capital 16 2 2
Profit and Loss Account 594 (2,639 )
SHAREHOLDERS' FUNDS 596 (2,637)
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 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 Alexander Paul
Director
13/09/2022
The notes on pages 3 to 6 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 Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover represents net invoiced sales of haulage services, net of Value Added Tax.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated over their useful lives. 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.
1.5. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
1.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
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.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

The only grants received in the year following Covid-19 were furlough wages claims under the CJRS from HMRC.
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.
4. Average Number of Employees
Average number of employees during the year, including directors, during the year was as follows:
2021 2020
Office and administration 2 2
Sales, marketing and distribution 3 3
5 5
Page 3
Page 4
7. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2021 8,632 404,423 4,394 417,449
Additions - 99,454 - 99,454
Disposals - (100,100 ) - (100,100 )
As at 31 December 2021 8,632 403,777 4,394 416,803
Depreciation
As at 1 January 2021 4,469 188,328 2,656 195,453
Provided during the period 1,041 67,708 261 69,010
Disposals - (55,977 ) - (55,977 )
As at 31 December 2021 5,510 200,059 2,917 208,486
Net Book Value
As at 31 December 2021 3,122 203,718 1,477 208,317
As at 1 January 2021 4,163 216,095 1,738 221,996
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2021 2020
£ £
Motor Vehicles 196,854 206,943
196,854 206,943
8. Stocks
2021 2020
£ £
Work in progress 2,474 2,905
2,474 2,905
9. Debtors
2021 2020
£ £
Due within one year
Trade debtors 23,314 33,258
Sundry debtor 23 15
Directors' loan accounts 2,755 -
26,092 33,273
The directors loan account was unsecured, interest free and repaid post year end.
Page 4
Page 5
10. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 60,357 64,235
Trade creditors 12,481 9,159
Bank loans and overdrafts 8,333 4,167
Corporation tax 2,131 -
PAYE and NI 825 931
VAT 39,594 40,622
Company credit card 2,554 2,526
Accrued charges 7,716 5,680
Directors' loan accounts - 9,601
133,991 136,921
The directors loan account is unsecured, has no fixed terms of repayment and no interest is chargeable on any balances arising at any given time.

The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in May 2020 and is accordance with the terms thereof.
11. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 108,187 107,284
Bank loans - BBLS 36,806 45,833
144,993 153,117
The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in May 2020 and is accordance with the terms thereof.
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2021 2020
£ £
Bank loans and overdrafts - 4,167
12. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 168,544 171,519
Page 5
Page 6
13. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 60,357 64,235
Between one and five years 108,187 107,284
168,544 171,519
168,544 171,519
14. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2021 2020
£ £
Deferred tax 39,580 42,179
39,580 42,179
15. Provisions for Liabilities
Deferred Tax
£
As at 1 January 2021 42,179
Utilised (2,599 )
Balance at 31 December 2021 39,580
16. Share Capital
2021 2020
Allotted, Called up and fully paid 2 2
17. Dividends
2021 2020
£ £
On equity shares:
Final dividend paid 5,000 18,000
5,000 18,000
18. Ultimate Controlling Party
The company's has no ultimate controlling party by virtue of the split in ownership of the issued share capital in the company.
19. General Information
A.B.J. Ecosse Ltd. Registered number SC277291 is a limited by shares company incorporated in Scotland. The Registered Office is 37 Coathill Crescent, Coatbridge, ML5 4DU.
Page 6