Acorah Software Products - Accounts Production 12.4.009 false true Clear Edge Group Holdings Ltd true 1 July 2021 31 December 2021 31 December 2021 06437708 Mr T Batty Mr T Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06437708 2021-06-30 06437708 2021-12-31 06437708 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 2021-07-01 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 2021-12-31 06437708 frs-core:AfterOneYear 2021-07-01 2021-12-31 06437708 frs-core:BetweenOneFiveYears 2021-07-01 2021-12-31 06437708 frs-core:BetweenOneFiveYears 2021-12-31 06437708 frs-core:ComputerEquipment 2021-12-31 06437708 frs-core:ComputerEquipment 2021-07-01 2021-12-31 06437708 frs-core:ComputerEquipment 2021-06-30 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2021-12-31 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2021-12-31 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 06437708 frs-core:FurnitureFittings 2021-12-31 06437708 frs-core:FurnitureFittings 2021-07-01 2021-12-31 06437708 frs-core:FurnitureFittings 2021-06-30 06437708 frs-core:NetGoodwill 2021-12-31 06437708 frs-core:NetGoodwill 2021-07-01 2021-12-31 06437708 frs-core:NetGoodwill 2021-06-30 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2021-12-31 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 06437708 frs-core:LandBuildings 2021-12-31 06437708 frs-core:LandBuildings 2021-07-01 2021-12-31 06437708 frs-core:LandBuildings 2021-06-30 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2021-12-31 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2021-12-31 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 06437708 frs-core:MoreThanFiveYears 2021-07-01 2021-12-31 06437708 frs-core:MoreThanFiveYears 2021-12-31 06437708 frs-core:MotorVehicles 2021-12-31 06437708 frs-core:MotorVehicles 2021-07-01 2021-12-31 06437708 frs-core:MotorVehicles 2021-06-30 06437708 frs-core:OtherResidualIntangibleAssets 2021-12-31 06437708 frs-core:OtherResidualIntangibleAssets 2021-07-01 2021-12-31 06437708 frs-core:OtherResidualIntangibleAssets 2021-06-30 06437708 frs-core:PlantMachinery 2021-12-31 06437708 frs-core:PlantMachinery 2021-07-01 2021-12-31 06437708 frs-core:PlantMachinery 2021-06-30 06437708 frs-core:Secured 2021-12-31 06437708 frs-core:Unsecured 2021-12-31 06437708 frs-core:WithinOneYear 2021-07-01 2021-12-31 06437708 frs-core:WithinOneYear 2021-12-31 06437708 frs-core:CapitalRedemptionReserve 2021-07-01 2021-12-31 06437708 frs-core:CapitalRedemptionReserve 2021-06-30 06437708 frs-core:CapitalRedemptionReserve 2021-12-31 06437708 frs-core:OtherReservesSubtotal 2021-07-01 2021-12-31 06437708 frs-core:OtherReservesSubtotal 2021-06-30 06437708 frs-core:OtherReservesSubtotal 2021-12-31 06437708 frs-core:RevaluationReserve 2021-07-01 2021-12-31 06437708 frs-core:RevaluationReserve 2021-06-30 06437708 frs-core:RevaluationReserve 2021-12-31 06437708 frs-core:SharePremium 2021-07-01 2021-12-31 06437708 frs-core:SharePremium 2021-06-30 06437708 frs-core:SharePremium 2021-12-31 06437708 frs-core:ShareCapital 2021-07-01 2021-12-31 06437708 frs-core:ShareCapital 2021-06-30 06437708 frs-core:ShareCapital 2021-12-31 06437708 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2021-12-31 06437708 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 06437708 frs-countries:UnitedKingdom 2021-07-01 2021-12-31 06437708 frs-countries:Europe 2021-07-01 2021-12-31 06437708 frs-countries:NorthAmerica 2021-07-01 2021-12-31 06437708 frs-countries:SouthAmerica 2021-07-01 2021-12-31 06437708 frs-countries:Asia 2021-07-01 2021-12-31 06437708 frs-countries:RestWorldOutsideUK 2021-07-01 2021-12-31 06437708 frs-bus:HighestPaidDirector 2021-07-01 2021-12-31 06437708 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2021-12-31 06437708 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2021-12-31 06437708 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2021-12-31 06437708 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2021-12-31 06437708 frs-bus:FullAccounts 2021-07-01 2021-12-31 06437708 frs-bus:AbbreviatedAccounts 2021-07-01 2021-12-31 06437708 frs-bus:AbridgedAccounts 2021-07-01 2021-12-31 06437708 frs-bus:FRS102 2021-07-01 2021-12-31 06437708 frs-bus:EntityHasNeverTraded 2021-07-01 2021-12-31 06437708 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2021-12-31 06437708 frs-bus:Audited 2021-07-01 2021-12-31 06437708 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2021-12-31 06437708 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2021-12-31 06437708 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass1 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass1 2021-06-30 06437708 frs-bus:OrdinaryShareClass1 2021-12-31 06437708 frs-bus:OrdinaryShareClass2 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass2 2021-06-30 06437708 frs-bus:OrdinaryShareClass2 2021-12-31 06437708 frs-bus:OrdinaryShareClass3 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass3 2021-06-30 06437708 frs-bus:OrdinaryShareClass3 2021-12-31 06437708 frs-bus:OrdinaryShareClass4 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass4 2021-06-30 06437708 frs-bus:OrdinaryShareClass4 2021-12-31 06437708 frs-bus:OrdinaryShareClass5 2021-07-01 2021-12-31 06437708 frs-bus:OrdinaryShareClass5 2021-06-30 06437708 frs-bus:OrdinaryShareClass5 2021-12-31 06437708 frs-bus:PreferenceShareClass1 2021-07-01 2021-12-31 06437708 frs-bus:PreferenceShareClass1 2021-06-30 06437708 frs-bus:PreferenceShareClass1 2021-12-31 06437708 frs-bus:PreferenceShareClass2 2021-07-01 2021-12-31 06437708 frs-bus:PreferenceShareClass2 2021-06-30 06437708 frs-bus:PreferenceShareClass2 2021-12-31 06437708 frs-bus:PreferenceShareClass3 2021-07-01 2021-12-31 06437708 frs-bus:PreferenceShareClass3 2021-06-30 06437708 frs-bus:PreferenceShareClass3 2021-12-31 06437708 frs-bus:PreferenceShareClass4 2021-07-01 2021-12-31 06437708 frs-bus:PreferenceShareClass4 2021-06-30 06437708 frs-bus:PreferenceShareClass4 2021-12-31 06437708 frs-bus:PreferenceShareClass5 2021-07-01 2021-12-31 06437708 frs-bus:PreferenceShareClass5 2021-06-30 06437708 frs-bus:PreferenceShareClass5 2021-12-31 06437708 1 2021-07-01 2021-12-31 06437708 frs-core:LeasedAssets 2021-07-01 2021-12-31 06437708 frs-core:OwnedAssets 2021-07-01 2021-12-31 06437708 frs-core:CurrencyRisk 2021-07-01 2021-12-31 06437708 frs-core:MarketRisk 2021-07-01 2021-12-31 06437708 frs-core:InterestRateRisk 2021-07-01 2021-12-31 06437708 frs-core:DeferredTaxation 2021-07-01 2021-12-31 06437708 frs-core:DeferredTaxation 2021-06-30 06437708 frs-core:DeferredTaxation 2021-12-31 06437708 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2021-12-31 06437708 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 06437708 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 06437708 frs-core:ProvisionsDeferredTax 2021-12-31 06437708 frs-core:OtherDeferredTax 2021-12-31 06437708 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 06437708 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 06437708 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2021-12-31 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 06437708 dpl-frs:CostSales 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales 2021-06-30 06437708 dpl-frs:CostSales 2021-12-31 06437708 dpl-frs:DistributionCosts 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses 2021-07-01 2021-12-31 06437708 frs-bus:Director1 2021-07-01 2021-12-31 06437708 frs-bus:Director1 2021-06-30 06437708 frs-bus:Director1 2021-12-31 06437708 frs-bus:Director2 2021-07-01 2021-12-31 06437708 frs-bus:Director2 2021-06-30 06437708 frs-bus:Director2 2021-12-31 06437708 frs-bus:Director3 2021-07-01 2021-12-31 06437708 frs-bus:Director3 2021-06-30 06437708 frs-bus:Director3 2021-12-31 06437708 frs-bus:Director4 2021-07-01 2021-12-31 06437708 frs-bus:Director4 2021-06-30 06437708 frs-bus:Director4 2021-12-31 06437708 1 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 1 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 1 2021-12-31 06437708 2 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 2 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 2 2021-12-31 06437708 3 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 3 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 3 2021-12-31 06437708 4 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 4 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 4 2021-12-31 06437708 5 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 5 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 5 2021-12-31 06437708 6 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 6 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 6 2021-12-31 06437708 7 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 7 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 7 2021-12-31 06437708 8 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 8 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 8 2021-12-31 06437708 9 2021-07-01 2021-12-31 06437708 frs-core:CurrentFinancialInstruments 9 2021-12-31 06437708 frs-core:Non-currentFinancialInstruments 9 2021-12-31 06437708 dpl-frs:Item1 2021-07-01 2021-12-31 06437708 dpl-frs:Item1 2021-06-30 06437708 dpl-frs:Item1 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2021-12-31 06437708 dpl-frs:Item2 2021-07-01 2021-12-31 06437708 dpl-frs:Item2 2021-06-30 06437708 dpl-frs:Item2 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2021-12-31 06437708 dpl-frs:Item3 2021-07-01 2021-12-31 06437708 dpl-frs:Item3 2021-06-30 06437708 dpl-frs:Item3 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2021-12-31 06437708 dpl-frs:Item4 2021-07-01 2021-12-31 06437708 dpl-frs:Item4 2021-06-30 06437708 dpl-frs:Item4 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2021-12-31 06437708 dpl-frs:Item5 2021-07-01 2021-12-31 06437708 dpl-frs:Item5 2021-06-30 06437708 dpl-frs:Item5 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2021-12-31 06437708 dpl-frs:Item6 2021-07-01 2021-12-31 06437708 dpl-frs:Item6 2021-06-30 06437708 dpl-frs:Item6 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2021-12-31 06437708 dpl-frs:Item7 2021-07-01 2021-12-31 06437708 dpl-frs:Item7 2021-06-30 06437708 dpl-frs:Item7 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2021-12-31 06437708 dpl-frs:Item8 2021-07-01 2021-12-31 06437708 dpl-frs:Item8 2021-06-30 06437708 dpl-frs:Item8 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2021-12-31 06437708 dpl-frs:Item9 2021-07-01 2021-12-31 06437708 dpl-frs:Item9 2021-06-30 06437708 dpl-frs:Item9 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2021-12-31 06437708 dpl-frs:Item10 2021-07-01 2021-12-31 06437708 dpl-frs:Item10 2021-06-30 06437708 dpl-frs:Item10 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2021-12-31 06437708 dpl-frs:Item11 2021-07-01 2021-12-31 06437708 dpl-frs:Item11 2021-06-30 06437708 dpl-frs:Item11 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2021-12-31 06437708 dpl-frs:Item12 2021-07-01 2021-12-31 06437708 dpl-frs:Item12 2021-06-30 06437708 dpl-frs:Item12 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2021-12-31 06437708 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 06437708 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2021-12-31 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2021-12-31 06437708 1 2021-07-01 2021-12-31 06437708 frs-countries:EnglandWales 2021-07-01 2021-12-31 06437708 2020-06-30 06437708 2021-06-30 06437708 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 2021-06-30 06437708 frs-core:AfterOneYear 2020-07-01 2021-06-30 06437708 frs-core:BetweenOneFiveYears 2020-07-01 2021-06-30 06437708 frs-core:BetweenOneFiveYears 2021-06-30 06437708 frs-core:ComputerEquipment 2021-06-30 06437708 frs-core:ComputerEquipment 2020-07-01 2021-06-30 06437708 frs-core:ComputerEquipment 2020-06-30 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-01 2021-06-30 06437708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-06-30 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-01 2021-06-30 06437708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-06-30 06437708 frs-core:FurnitureFittings 2021-06-30 06437708 frs-core:FurnitureFittings 2020-07-01 2021-06-30 06437708 frs-core:FurnitureFittings 2020-06-30 06437708 frs-core:NetGoodwill 2021-06-30 06437708 frs-core:NetGoodwill 2020-07-01 2021-06-30 06437708 frs-core:NetGoodwill 2020-06-30 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-01 2021-06-30 06437708 frs-core:InvestmentPropertyIncludedWithinPPE 2020-06-30 06437708 frs-core:LandBuildings 2021-06-30 06437708 frs-core:LandBuildings 2020-07-01 2021-06-30 06437708 frs-core:LandBuildings 2020-06-30 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-01 2021-06-30 06437708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-06-30 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-01 2021-06-30 06437708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-06-30 06437708 frs-core:MoreThanFiveYears 2020-07-01 2021-06-30 06437708 frs-core:MoreThanFiveYears 2021-06-30 06437708 frs-core:MotorVehicles 2021-06-30 06437708 frs-core:MotorVehicles 2020-07-01 2021-06-30 06437708 frs-core:MotorVehicles 2020-06-30 06437708 frs-core:OtherResidualIntangibleAssets 2021-06-30 06437708 frs-core:OtherResidualIntangibleAssets 2020-07-01 2021-06-30 06437708 frs-core:OtherResidualIntangibleAssets 2020-06-30 06437708 frs-core:PlantMachinery 2021-06-30 06437708 frs-core:PlantMachinery 2020-07-01 2021-06-30 06437708 frs-core:PlantMachinery 2020-06-30 06437708 frs-core:Secured 2021-06-30 06437708 frs-core:Unsecured 2021-06-30 06437708 frs-core:WithinOneYear 2020-07-01 2021-06-30 06437708 frs-core:WithinOneYear 2021-06-30 06437708 frs-core:CapitalRedemptionReserve 2020-07-01 2021-06-30 06437708 frs-core:CapitalRedemptionReserve 2020-06-30 06437708 frs-core:CapitalRedemptionReserve 2021-06-30 06437708 frs-core:OtherReservesSubtotal 2020-07-01 2021-06-30 06437708 frs-core:OtherReservesSubtotal 2020-06-30 06437708 frs-core:OtherReservesSubtotal 2021-06-30 06437708 frs-core:RevaluationReserve 2020-07-01 2021-06-30 06437708 frs-core:RevaluationReserve 2020-06-30 06437708 frs-core:RevaluationReserve 2021-06-30 06437708 frs-core:SharePremium 2020-07-01 2021-06-30 06437708 frs-core:SharePremium 2020-06-30 06437708 frs-core:SharePremium 2021-06-30 06437708 frs-core:ShareCapital 2020-07-01 2021-06-30 06437708 frs-core:ShareCapital 2020-06-30 06437708 frs-core:ShareCapital 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses 2020-07-01 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses 2020-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-06-30 06437708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-06-30 06437708 frs-countries:UnitedKingdom 2020-07-01 2021-06-30 06437708 frs-countries:Europe 2020-07-01 2021-06-30 06437708 frs-countries:NorthAmerica 2020-07-01 2021-06-30 06437708 frs-countries:SouthAmerica 2020-07-01 2021-06-30 06437708 frs-countries:Asia 2020-07-01 2021-06-30 06437708 frs-countries:RestWorldOutsideUK 2020-07-01 2021-06-30 06437708 frs-bus:HighestPaidDirector 2020-07-01 2021-06-30 06437708 frs-bus:PrivateLimitedCompanyLtd 2020-07-01 2021-06-30 06437708 frs-bus:CompanyLimitedByGuarantee 2020-07-01 2021-06-30 06437708 frs-bus:LimitedLiabilityPartnershipLLP 2020-07-01 2021-06-30 06437708 frs-bus:LimitedLiabilityPartnershipsSORP 2020-07-01 2021-06-30 06437708 frs-bus:FullAccounts 2020-07-01 2021-06-30 06437708 frs-bus:AbbreviatedAccounts 2020-07-01 2021-06-30 06437708 frs-bus:AbridgedAccounts 2020-07-01 2021-06-30 06437708 frs-bus:FRS102 2020-07-01 2021-06-30 06437708 frs-bus:EntityHasNeverTraded 2020-07-01 2021-06-30 06437708 frs-bus:EntityNoLongerTradingButTradedInPast 2020-07-01 2021-06-30 06437708 frs-bus:Audited 2020-07-01 2021-06-30 06437708 frs-bus:AuditExempt-NoAccountantsReport 2020-07-01 2021-06-30 06437708 frs-bus:AuditExemptWithAccountantsReport 2020-07-01 2021-06-30 06437708 frs-bus:SmallCompaniesRegimeForAccounts 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass1 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass1 2020-06-30 06437708 frs-bus:OrdinaryShareClass1 2021-06-30 06437708 frs-bus:OrdinaryShareClass2 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass2 2020-06-30 06437708 frs-bus:OrdinaryShareClass2 2021-06-30 06437708 frs-bus:OrdinaryShareClass3 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass3 2020-06-30 06437708 frs-bus:OrdinaryShareClass3 2021-06-30 06437708 frs-bus:OrdinaryShareClass4 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass4 2020-06-30 06437708 frs-bus:OrdinaryShareClass4 2021-06-30 06437708 frs-bus:OrdinaryShareClass5 2020-07-01 2021-06-30 06437708 frs-bus:OrdinaryShareClass5 2020-06-30 06437708 frs-bus:OrdinaryShareClass5 2021-06-30 06437708 frs-bus:PreferenceShareClass1 2020-07-01 2021-06-30 06437708 frs-bus:PreferenceShareClass1 2020-06-30 06437708 frs-bus:PreferenceShareClass1 2021-06-30 06437708 frs-bus:PreferenceShareClass2 2020-07-01 2021-06-30 06437708 frs-bus:PreferenceShareClass2 2020-06-30 06437708 frs-bus:PreferenceShareClass2 2021-06-30 06437708 frs-bus:PreferenceShareClass3 2020-07-01 2021-06-30 06437708 frs-bus:PreferenceShareClass3 2020-06-30 06437708 frs-bus:PreferenceShareClass3 2021-06-30 06437708 frs-bus:PreferenceShareClass4 2020-07-01 2021-06-30 06437708 frs-bus:PreferenceShareClass4 2020-06-30 06437708 frs-bus:PreferenceShareClass4 2021-06-30 06437708 frs-bus:PreferenceShareClass5 2020-07-01 2021-06-30 06437708 frs-bus:PreferenceShareClass5 2020-06-30 06437708 frs-bus:PreferenceShareClass5 2021-06-30 06437708 1 2020-07-01 2021-06-30 06437708 frs-core:LeasedAssets 2020-07-01 2021-06-30 06437708 frs-core:OwnedAssets 2020-07-01 2021-06-30 06437708 frs-core:CurrencyRisk 2020-07-01 2021-06-30 06437708 frs-core:MarketRisk 2020-07-01 2021-06-30 06437708 frs-core:InterestRateRisk 2020-07-01 2021-06-30 06437708 frs-core:DeferredTaxation 2020-07-01 2021-06-30 06437708 frs-core:DeferredTaxation 2020-06-30 06437708 frs-core:DeferredTaxation 2021-06-30 06437708 frs-core:OtherProvisionsContingentLiabilities 2020-07-01 2021-06-30 06437708 frs-core:OtherProvisionsContingentLiabilities 2020-06-30 06437708 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 06437708 frs-core:ProvisionsDeferredTax 2021-06-30 06437708 frs-core:OtherDeferredTax 2021-06-30 06437708 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-06-30 06437708 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-06-30 06437708 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-06-30 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-01 2021-06-30 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-06-30 06437708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 06437708 dpl-frs:CostSales 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales 2020-06-30 06437708 dpl-frs:CostSales 2021-06-30 06437708 dpl-frs:DistributionCosts 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses 2020-07-01 2021-06-30 06437708 frs-bus:Director1 2020-07-01 2021-06-30 06437708 frs-bus:Director1 2020-06-30 06437708 frs-bus:Director1 2021-06-30 06437708 frs-bus:Director2 2020-07-01 2021-06-30 06437708 frs-bus:Director2 2020-06-30 06437708 frs-bus:Director2 2021-06-30 06437708 frs-bus:Director3 2020-07-01 2021-06-30 06437708 frs-bus:Director3 2020-06-30 06437708 frs-bus:Director3 2021-06-30 06437708 frs-bus:Director4 2020-07-01 2021-06-30 06437708 frs-bus:Director4 2020-06-30 06437708 frs-bus:Director4 2021-06-30 06437708 1 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 1 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 1 2021-06-30 06437708 2 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 2 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 2 2021-06-30 06437708 3 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 3 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 3 2021-06-30 06437708 4 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 4 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 4 2021-06-30 06437708 5 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 5 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 5 2021-06-30 06437708 6 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 6 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 6 2021-06-30 06437708 7 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 7 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 7 2021-06-30 06437708 8 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 8 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 8 2021-06-30 06437708 9 2020-07-01 2021-06-30 06437708 frs-core:CurrentFinancialInstruments 9 2021-06-30 06437708 frs-core:Non-currentFinancialInstruments 9 2021-06-30 06437708 dpl-frs:Item1 2020-07-01 2021-06-30 06437708 dpl-frs:Item1 2020-06-30 06437708 dpl-frs:Item1 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item1 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item1 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item1 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-07-01 2021-06-30 06437708 dpl-frs:Item2 2020-07-01 2021-06-30 06437708 dpl-frs:Item2 2020-06-30 06437708 dpl-frs:Item2 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item2 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item2 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item2 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-07-01 2021-06-30 06437708 dpl-frs:Item3 2020-07-01 2021-06-30 06437708 dpl-frs:Item3 2020-06-30 06437708 dpl-frs:Item3 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item3 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item3 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item3 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-07-01 2021-06-30 06437708 dpl-frs:Item4 2020-07-01 2021-06-30 06437708 dpl-frs:Item4 2020-06-30 06437708 dpl-frs:Item4 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item4 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item4 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item4 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-07-01 2021-06-30 06437708 dpl-frs:Item5 2020-07-01 2021-06-30 06437708 dpl-frs:Item5 2020-06-30 06437708 dpl-frs:Item5 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item5 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item5 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item5 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-07-01 2021-06-30 06437708 dpl-frs:Item6 2020-07-01 2021-06-30 06437708 dpl-frs:Item6 2020-06-30 06437708 dpl-frs:Item6 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item6 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item6 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item6 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-07-01 2021-06-30 06437708 dpl-frs:Item7 2020-07-01 2021-06-30 06437708 dpl-frs:Item7 2020-06-30 06437708 dpl-frs:Item7 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item7 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item7 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item7 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-07-01 2021-06-30 06437708 dpl-frs:Item8 2020-07-01 2021-06-30 06437708 dpl-frs:Item8 2020-06-30 06437708 dpl-frs:Item8 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item8 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item8 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item8 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-07-01 2021-06-30 06437708 dpl-frs:Item9 2020-07-01 2021-06-30 06437708 dpl-frs:Item9 2020-06-30 06437708 dpl-frs:Item9 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item9 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item9 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item9 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-07-01 2021-06-30 06437708 dpl-frs:Item10 2020-07-01 2021-06-30 06437708 dpl-frs:Item10 2020-06-30 06437708 dpl-frs:Item10 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item10 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item10 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item10 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-07-01 2021-06-30 06437708 dpl-frs:Item11 2020-07-01 2021-06-30 06437708 dpl-frs:Item11 2020-06-30 06437708 dpl-frs:Item11 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item11 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item11 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item11 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-07-01 2021-06-30 06437708 dpl-frs:Item12 2020-07-01 2021-06-30 06437708 dpl-frs:Item12 2020-06-30 06437708 dpl-frs:Item12 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item12 2020-07-01 2021-06-30 06437708 dpl-frs:CostSales dpl-frs:Item12 2020-06-30 06437708 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06437708 dpl-frs:DistributionCosts dpl-frs:Item12 2020-07-01 2021-06-30 06437708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-07-01 2021-06-30 06437708 1 2020-07-01 2021-06-30 06437708 frs-countries:EnglandWales 2020-07-01 2021-06-30
Registered number: 06437708
Clear Edge Search & Selection Ltd
Unaudited Financial Statements
For the Period 1 July 2021 to 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06437708
31 December 2021 30 June 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 17,349 7,047
17,349 7,047
CURRENT ASSETS
Debtors 4 603,233 151,893
Cash at bank and in hand 402,754 426,804
1,005,987 578,697
Creditors: Amounts Falling Due Within One Year 5 (498,328 ) (304,998 )
NET CURRENT ASSETS (LIABILITIES) 507,659 273,699
TOTAL ASSETS LESS CURRENT LIABILITIES 525,008 280,746
Creditors: Amounts Falling Due After More Than One Year 6 (240,552 ) (43,689 )
NET ASSETS 284,456 237,057
CAPITAL AND RESERVES
Called up share capital 7 301 301
Profit and Loss Account 284,155 236,756
SHAREHOLDERS' FUNDS 284,456 237,057
Page 1
Page 2
For the period 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 T Fox
Director
8th September 2022
The notes on pages 3 to 8 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold improvements 20% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
1.5. 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
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other 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.
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 asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.8. Government Grant
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.
1.9. Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
Page 4
Page 5
1.10. Employee benefits
The costs of short term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11. Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 19 (2021: 18)
19 18
3. Tangible Assets
Land & Property
Leasehold improvements Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2021 40,337 9,537 25,416 75,290
Additions 11,340 - 2,518 13,858
As at 31 December 2021 51,677 9,537 27,934 89,148
Depreciation
As at 1 July 2021 40,337 8,688 19,218 68,243
Provided during the period 1,134 195 2,227 3,556
As at 31 December 2021 41,471 8,883 21,445 71,799
Net Book Value
As at 31 December 2021 10,206 654 6,489 17,349
As at 1 July 2021 - 849 6,198 7,047
Page 5
Page 6
4. Debtors
31 December 2021 30 June 2021
£ £
Due within one year
Trade debtors 165,675 133,063
Prepayments and accrued income 23,228 10,880
Corporation tax recoverable assets 1,950 1,950
Directors' loan accounts 36,660 6,000
Amounts owed by group undertakings 375,720 -
603,233 151,893
5. Creditors: Amounts Falling Due Within One Year
31 December 2021 30 June 2021
£ £
Trade creditors 71,149 34,838
Bank loans and overdrafts 64,547 6,311
Corporation tax 39,670 28,683
Other taxes and social security 44,428 21,195
VAT 61,226 58,449
Other creditors 200 -
Accruals and deferred income 217,108 140,787
Directors' loan accounts - 300
Amounts owed to group undertakings - 14,435
498,328 304,998
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2021 30 June 2021
£ £
Bank loans 240,552 43,689
240,552 43,689
Page 6
Page 7
7. Share Capital
31 December 2021 30 June 2021
Allotted, Called up and fully paid 301 301
Value Number 31 December 2021 30 June 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 300 300 300
Ordinary B shares 1.000 1 1 1
301 301 301
The Ordinary B shares are non-voting, full equity rights shares. Whereas the Ordinary shares have full voting rights and participate in a dividend distribution.
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
31 December 2021 30 June 2021
£ £
Within 1 year 36,480 6,245
36,480 6,245
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Terry Batty - 32,660 - - 32,660
Mr Thomas Fox 4,000 - - - 4,000
The above loan is unsecured, interest free and repayable on demand.
Page 7
Page 8
10. Related Party Transactions
Clear Edge Group Holdings LtdParent companyAs at the balance sheet date the amount owed by the related party was £375,720.

Clear Edge Group Holdings Ltd

Parent company

As at the balance sheet date the amount owed by the related party was £375,720.

11. Ultimate Controlling Party
The company's ultimate controlling party is Clear Edge Group Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.
12. General Information
Clear Edge Search & Selection Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06437708 . The registered office is Lister House Lister Hill, Horsforth, Leeds, LS18 5AZ.
Page 8