Acorah Software Products - Accounts Production 12.4.009 false true true 13 August 2020 12 August 2021 12 August 2021 11198915 Mr Paul Trijbits iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11198915 2020-08-12 11198915 2021-08-12 11198915 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 2020-08-13 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 2021-08-12 11198915 frs-core:AfterOneYear 2020-08-13 2021-08-12 11198915 frs-core:BetweenOneFiveYears 2020-08-13 2021-08-12 11198915 frs-core:BetweenOneFiveYears 2021-08-12 11198915 frs-core:ComputerEquipment 2021-08-12 11198915 frs-core:ComputerEquipment 2020-08-13 2021-08-12 11198915 frs-core:ComputerEquipment 2020-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-13 2021-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-13 2021-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-12 11198915 frs-core:FurnitureFittings 2021-08-12 11198915 frs-core:FurnitureFittings 2020-08-13 2021-08-12 11198915 frs-core:FurnitureFittings 2020-08-12 11198915 frs-core:NetGoodwill 2021-08-12 11198915 frs-core:NetGoodwill 2020-08-13 2021-08-12 11198915 frs-core:NetGoodwill 2020-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-13 2021-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-12 11198915 frs-core:LandBuildings 2021-08-12 11198915 frs-core:LandBuildings 2020-08-13 2021-08-12 11198915 frs-core:LandBuildings 2020-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-13 2021-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-13 2021-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-12 11198915 frs-core:MoreThanFiveYears 2020-08-13 2021-08-12 11198915 frs-core:MoreThanFiveYears 2021-08-12 11198915 frs-core:MotorVehicles 2021-08-12 11198915 frs-core:MotorVehicles 2020-08-13 2021-08-12 11198915 frs-core:MotorVehicles 2020-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2021-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2020-08-13 2021-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2020-08-12 11198915 frs-core:PlantMachinery 2021-08-12 11198915 frs-core:PlantMachinery 2020-08-13 2021-08-12 11198915 frs-core:PlantMachinery 2020-08-12 11198915 frs-core:Secured 2021-08-12 11198915 frs-core:Unsecured 2021-08-12 11198915 frs-core:WithinOneYear 2020-08-13 2021-08-12 11198915 frs-core:WithinOneYear 2021-08-12 11198915 frs-core:CapitalRedemptionReserve 2020-08-13 2021-08-12 11198915 frs-core:CapitalRedemptionReserve 2020-08-12 11198915 frs-core:CapitalRedemptionReserve 2021-08-12 11198915 frs-core:OtherReservesSubtotal 2020-08-13 2021-08-12 11198915 frs-core:OtherReservesSubtotal 2020-08-12 11198915 frs-core:OtherReservesSubtotal 2021-08-12 11198915 frs-core:RevaluationReserve 2020-08-13 2021-08-12 11198915 frs-core:RevaluationReserve 2020-08-12 11198915 frs-core:RevaluationReserve 2021-08-12 11198915 frs-core:SharePremium 2020-08-13 2021-08-12 11198915 frs-core:SharePremium 2020-08-12 11198915 frs-core:SharePremium 2021-08-12 11198915 frs-core:ShareCapital 2020-08-13 2021-08-12 11198915 frs-core:ShareCapital 2020-08-12 11198915 frs-core:ShareCapital 2021-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2020-08-13 2021-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2021-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-12 11198915 frs-countries:UnitedKingdom 2020-08-13 2021-08-12 11198915 frs-countries:Europe 2020-08-13 2021-08-12 11198915 frs-countries:NorthAmerica 2020-08-13 2021-08-12 11198915 frs-countries:SouthAmerica 2020-08-13 2021-08-12 11198915 frs-countries:Asia 2020-08-13 2021-08-12 11198915 frs-countries:RestWorldOutsideUK 2020-08-13 2021-08-12 11198915 frs-bus:HighestPaidDirector 2020-08-13 2021-08-12 11198915 frs-bus:PrivateLimitedCompanyLtd 2020-08-13 2021-08-12 11198915 frs-bus:CompanyLimitedByGuarantee 2020-08-13 2021-08-12 11198915 frs-bus:LimitedLiabilityPartnershipLLP 2020-08-13 2021-08-12 11198915 frs-bus:LimitedLiabilityPartnershipsSORP 2020-08-13 2021-08-12 11198915 frs-bus:FullAccounts 2020-08-13 2021-08-12 11198915 frs-bus:AbbreviatedAccounts 2020-08-13 2021-08-12 11198915 frs-bus:AbridgedAccounts 2020-08-13 2021-08-12 11198915 frs-bus:FRS102 2020-08-13 2021-08-12 11198915 frs-bus:EntityHasNeverTraded 2020-08-13 2021-08-12 11198915 frs-bus:EntityNoLongerTradingButTradedInPast 2020-08-13 2021-08-12 11198915 frs-bus:Audited 2020-08-13 2021-08-12 11198915 frs-bus:AuditExempt-NoAccountantsReport 2020-08-13 2021-08-12 11198915 frs-bus:AuditExemptWithAccountantsReport 2020-08-13 2021-08-12 11198915 frs-bus:SmallCompaniesRegimeForAccounts 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass1 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass1 2020-08-12 11198915 frs-bus:OrdinaryShareClass1 2021-08-12 11198915 frs-bus:OrdinaryShareClass2 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass2 2020-08-12 11198915 frs-bus:OrdinaryShareClass2 2021-08-12 11198915 frs-bus:OrdinaryShareClass3 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass3 2020-08-12 11198915 frs-bus:OrdinaryShareClass3 2021-08-12 11198915 frs-bus:OrdinaryShareClass4 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass4 2020-08-12 11198915 frs-bus:OrdinaryShareClass4 2021-08-12 11198915 frs-bus:OrdinaryShareClass5 2020-08-13 2021-08-12 11198915 frs-bus:OrdinaryShareClass5 2020-08-12 11198915 frs-bus:OrdinaryShareClass5 2021-08-12 11198915 frs-bus:PreferenceShareClass1 2020-08-13 2021-08-12 11198915 frs-bus:PreferenceShareClass1 2020-08-12 11198915 frs-bus:PreferenceShareClass1 2021-08-12 11198915 frs-bus:PreferenceShareClass2 2020-08-13 2021-08-12 11198915 frs-bus:PreferenceShareClass2 2020-08-12 11198915 frs-bus:PreferenceShareClass2 2021-08-12 11198915 frs-bus:PreferenceShareClass3 2020-08-13 2021-08-12 11198915 frs-bus:PreferenceShareClass3 2020-08-12 11198915 frs-bus:PreferenceShareClass3 2021-08-12 11198915 frs-bus:PreferenceShareClass4 2020-08-13 2021-08-12 11198915 frs-bus:PreferenceShareClass4 2020-08-12 11198915 frs-bus:PreferenceShareClass4 2021-08-12 11198915 frs-bus:PreferenceShareClass5 2020-08-13 2021-08-12 11198915 frs-bus:PreferenceShareClass5 2020-08-12 11198915 frs-bus:PreferenceShareClass5 2021-08-12 11198915 1 2020-08-13 2021-08-12 11198915 frs-core:LeasedAssets 2020-08-13 2021-08-12 11198915 frs-core:OwnedAssets 2020-08-13 2021-08-12 11198915 frs-core:CurrencyRisk 2020-08-13 2021-08-12 11198915 frs-core:MarketRisk 2020-08-13 2021-08-12 11198915 frs-core:InterestRateRisk 2020-08-13 2021-08-12 11198915 frs-core:DeferredTaxation 2020-08-13 2021-08-12 11198915 frs-core:DeferredTaxation 2020-08-12 11198915 frs-core:DeferredTaxation 2021-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2020-08-13 2021-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2020-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2021-08-12 11198915 frs-core:ProvisionsDeferredTax 2021-08-12 11198915 frs-core:OtherDeferredTax 2021-08-12 11198915 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-12 11198915 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-12 11198915 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-13 2021-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-12 11198915 dpl-frs:CostSales 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales 2020-08-12 11198915 dpl-frs:CostSales 2021-08-12 11198915 dpl-frs:DistributionCosts 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses 2020-08-13 2021-08-12 11198915 frs-bus:Director1 2020-08-13 2021-08-12 11198915 frs-bus:Director1 2020-08-12 11198915 frs-bus:Director1 2021-08-12 11198915 1 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 1 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 1 2021-08-12 11198915 2 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 2 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 2 2021-08-12 11198915 3 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 3 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 3 2021-08-12 11198915 4 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 4 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 4 2021-08-12 11198915 5 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 5 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 5 2021-08-12 11198915 6 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 6 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 6 2021-08-12 11198915 7 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 7 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 7 2021-08-12 11198915 8 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 8 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 8 2021-08-12 11198915 9 2020-08-13 2021-08-12 11198915 frs-core:CurrentFinancialInstruments 9 2021-08-12 11198915 frs-core:Non-currentFinancialInstruments 9 2021-08-12 11198915 dpl-frs:Item1 2020-08-13 2021-08-12 11198915 dpl-frs:Item1 2020-08-12 11198915 dpl-frs:Item1 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item1 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-08-13 2021-08-12 11198915 dpl-frs:Item2 2020-08-13 2021-08-12 11198915 dpl-frs:Item2 2020-08-12 11198915 dpl-frs:Item2 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item2 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-08-13 2021-08-12 11198915 dpl-frs:Item3 2020-08-13 2021-08-12 11198915 dpl-frs:Item3 2020-08-12 11198915 dpl-frs:Item3 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item3 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-08-13 2021-08-12 11198915 dpl-frs:Item4 2020-08-13 2021-08-12 11198915 dpl-frs:Item4 2020-08-12 11198915 dpl-frs:Item4 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item4 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-08-13 2021-08-12 11198915 dpl-frs:Item5 2020-08-13 2021-08-12 11198915 dpl-frs:Item5 2020-08-12 11198915 dpl-frs:Item5 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item5 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-08-13 2021-08-12 11198915 dpl-frs:Item6 2020-08-13 2021-08-12 11198915 dpl-frs:Item6 2020-08-12 11198915 dpl-frs:Item6 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item6 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-08-13 2021-08-12 11198915 dpl-frs:Item7 2020-08-13 2021-08-12 11198915 dpl-frs:Item7 2020-08-12 11198915 dpl-frs:Item7 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item7 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-08-13 2021-08-12 11198915 dpl-frs:Item8 2020-08-13 2021-08-12 11198915 dpl-frs:Item8 2020-08-12 11198915 dpl-frs:Item8 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item8 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-08-13 2021-08-12 11198915 dpl-frs:Item9 2020-08-13 2021-08-12 11198915 dpl-frs:Item9 2020-08-12 11198915 dpl-frs:Item9 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item9 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-08-13 2021-08-12 11198915 dpl-frs:Item10 2020-08-13 2021-08-12 11198915 dpl-frs:Item10 2020-08-12 11198915 dpl-frs:Item10 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item10 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-08-13 2021-08-12 11198915 dpl-frs:Item11 2020-08-13 2021-08-12 11198915 dpl-frs:Item11 2020-08-12 11198915 dpl-frs:Item11 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item11 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-08-13 2021-08-12 11198915 dpl-frs:Item12 2020-08-13 2021-08-12 11198915 dpl-frs:Item12 2020-08-12 11198915 dpl-frs:Item12 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2020-08-13 2021-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2021-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item12 2020-08-13 2021-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-08-13 2021-08-12 11198915 1 2020-08-13 2021-08-12 11198915 frs-countries:EnglandWales 2020-08-13 2021-08-12 11198915 2019-08-12 11198915 2020-08-12 11198915 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 2019-08-13 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 2020-08-12 11198915 frs-core:AfterOneYear 2019-08-13 2020-08-12 11198915 frs-core:BetweenOneFiveYears 2019-08-13 2020-08-12 11198915 frs-core:BetweenOneFiveYears 2020-08-12 11198915 frs-core:ComputerEquipment 2020-08-12 11198915 frs-core:ComputerEquipment 2019-08-13 2020-08-12 11198915 frs-core:ComputerEquipment 2019-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-08-13 2020-08-12 11198915 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-08-13 2020-08-12 11198915 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-08-12 11198915 frs-core:FurnitureFittings 2020-08-12 11198915 frs-core:FurnitureFittings 2019-08-13 2020-08-12 11198915 frs-core:FurnitureFittings 2019-08-12 11198915 frs-core:NetGoodwill 2020-08-12 11198915 frs-core:NetGoodwill 2019-08-13 2020-08-12 11198915 frs-core:NetGoodwill 2019-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2019-08-13 2020-08-12 11198915 frs-core:InvestmentPropertyIncludedWithinPPE 2019-08-12 11198915 frs-core:LandBuildings 2020-08-12 11198915 frs-core:LandBuildings 2019-08-13 2020-08-12 11198915 frs-core:LandBuildings 2019-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-08-13 2020-08-12 11198915 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-08-13 2020-08-12 11198915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-08-12 11198915 frs-core:MoreThanFiveYears 2019-08-13 2020-08-12 11198915 frs-core:MoreThanFiveYears 2020-08-12 11198915 frs-core:MotorVehicles 2020-08-12 11198915 frs-core:MotorVehicles 2019-08-13 2020-08-12 11198915 frs-core:MotorVehicles 2019-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2020-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2019-08-13 2020-08-12 11198915 frs-core:OtherResidualIntangibleAssets 2019-08-12 11198915 frs-core:PlantMachinery 2020-08-12 11198915 frs-core:PlantMachinery 2019-08-13 2020-08-12 11198915 frs-core:PlantMachinery 2019-08-12 11198915 frs-core:Secured 2020-08-12 11198915 frs-core:Unsecured 2020-08-12 11198915 frs-core:WithinOneYear 2019-08-13 2020-08-12 11198915 frs-core:WithinOneYear 2020-08-12 11198915 frs-core:CapitalRedemptionReserve 2019-08-13 2020-08-12 11198915 frs-core:CapitalRedemptionReserve 2019-08-12 11198915 frs-core:CapitalRedemptionReserve 2020-08-12 11198915 frs-core:OtherReservesSubtotal 2019-08-13 2020-08-12 11198915 frs-core:OtherReservesSubtotal 2019-08-12 11198915 frs-core:OtherReservesSubtotal 2020-08-12 11198915 frs-core:RevaluationReserve 2019-08-13 2020-08-12 11198915 frs-core:RevaluationReserve 2019-08-12 11198915 frs-core:RevaluationReserve 2020-08-12 11198915 frs-core:SharePremium 2019-08-13 2020-08-12 11198915 frs-core:SharePremium 2019-08-12 11198915 frs-core:SharePremium 2020-08-12 11198915 frs-core:ShareCapital 2019-08-13 2020-08-12 11198915 frs-core:ShareCapital 2019-08-12 11198915 frs-core:ShareCapital 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2019-08-13 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2019-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-12 11198915 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-08-12 11198915 frs-countries:UnitedKingdom 2019-08-13 2020-08-12 11198915 frs-countries:Europe 2019-08-13 2020-08-12 11198915 frs-countries:NorthAmerica 2019-08-13 2020-08-12 11198915 frs-countries:SouthAmerica 2019-08-13 2020-08-12 11198915 frs-countries:Asia 2019-08-13 2020-08-12 11198915 frs-countries:RestWorldOutsideUK 2019-08-13 2020-08-12 11198915 frs-bus:HighestPaidDirector 2019-08-13 2020-08-12 11198915 frs-bus:PrivateLimitedCompanyLtd 2019-08-13 2020-08-12 11198915 frs-bus:CompanyLimitedByGuarantee 2019-08-13 2020-08-12 11198915 frs-bus:LimitedLiabilityPartnershipLLP 2019-08-13 2020-08-12 11198915 frs-bus:LimitedLiabilityPartnershipsSORP 2019-08-13 2020-08-12 11198915 frs-bus:FullAccounts 2019-08-13 2020-08-12 11198915 frs-bus:AbbreviatedAccounts 2019-08-13 2020-08-12 11198915 frs-bus:AbridgedAccounts 2019-08-13 2020-08-12 11198915 frs-bus:FRS102 2019-08-13 2020-08-12 11198915 frs-bus:EntityHasNeverTraded 2019-08-13 2020-08-12 11198915 frs-bus:EntityNoLongerTradingButTradedInPast 2019-08-13 2020-08-12 11198915 frs-bus:Audited 2019-08-13 2020-08-12 11198915 frs-bus:AuditExempt-NoAccountantsReport 2019-08-13 2020-08-12 11198915 frs-bus:AuditExemptWithAccountantsReport 2019-08-13 2020-08-12 11198915 frs-bus:SmallCompaniesRegimeForAccounts 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass1 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass1 2019-08-12 11198915 frs-bus:OrdinaryShareClass1 2020-08-12 11198915 frs-bus:OrdinaryShareClass2 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass2 2019-08-12 11198915 frs-bus:OrdinaryShareClass2 2020-08-12 11198915 frs-bus:OrdinaryShareClass3 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass3 2019-08-12 11198915 frs-bus:OrdinaryShareClass3 2020-08-12 11198915 frs-bus:OrdinaryShareClass4 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass4 2019-08-12 11198915 frs-bus:OrdinaryShareClass4 2020-08-12 11198915 frs-bus:OrdinaryShareClass5 2019-08-13 2020-08-12 11198915 frs-bus:OrdinaryShareClass5 2019-08-12 11198915 frs-bus:OrdinaryShareClass5 2020-08-12 11198915 frs-bus:PreferenceShareClass1 2019-08-13 2020-08-12 11198915 frs-bus:PreferenceShareClass1 2019-08-12 11198915 frs-bus:PreferenceShareClass1 2020-08-12 11198915 frs-bus:PreferenceShareClass2 2019-08-13 2020-08-12 11198915 frs-bus:PreferenceShareClass2 2019-08-12 11198915 frs-bus:PreferenceShareClass2 2020-08-12 11198915 frs-bus:PreferenceShareClass3 2019-08-13 2020-08-12 11198915 frs-bus:PreferenceShareClass3 2019-08-12 11198915 frs-bus:PreferenceShareClass3 2020-08-12 11198915 frs-bus:PreferenceShareClass4 2019-08-13 2020-08-12 11198915 frs-bus:PreferenceShareClass4 2019-08-12 11198915 frs-bus:PreferenceShareClass4 2020-08-12 11198915 frs-bus:PreferenceShareClass5 2019-08-13 2020-08-12 11198915 frs-bus:PreferenceShareClass5 2019-08-12 11198915 frs-bus:PreferenceShareClass5 2020-08-12 11198915 1 2019-08-13 2020-08-12 11198915 frs-core:LeasedAssets 2019-08-13 2020-08-12 11198915 frs-core:OwnedAssets 2019-08-13 2020-08-12 11198915 frs-core:CurrencyRisk 2019-08-13 2020-08-12 11198915 frs-core:MarketRisk 2019-08-13 2020-08-12 11198915 frs-core:InterestRateRisk 2019-08-13 2020-08-12 11198915 frs-core:DeferredTaxation 2019-08-13 2020-08-12 11198915 frs-core:DeferredTaxation 2019-08-12 11198915 frs-core:DeferredTaxation 2020-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2019-08-13 2020-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2019-08-12 11198915 frs-core:OtherProvisionsContingentLiabilities 2020-08-12 11198915 frs-core:ProvisionsDeferredTax 2020-08-12 11198915 frs-core:OtherDeferredTax 2020-08-12 11198915 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-08-12 11198915 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-08-12 11198915 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-08-13 2020-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-08-12 11198915 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-12 11198915 dpl-frs:CostSales 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales 2019-08-12 11198915 dpl-frs:CostSales 2020-08-12 11198915 dpl-frs:DistributionCosts 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses 2019-08-13 2020-08-12 11198915 frs-bus:Director1 2019-08-13 2020-08-12 11198915 frs-bus:Director1 2019-08-12 11198915 frs-bus:Director1 2020-08-12 11198915 1 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 1 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 1 2020-08-12 11198915 2 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 2 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 2 2020-08-12 11198915 3 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 3 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 3 2020-08-12 11198915 4 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 4 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 4 2020-08-12 11198915 5 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 5 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 5 2020-08-12 11198915 6 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 6 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 6 2020-08-12 11198915 7 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 7 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 7 2020-08-12 11198915 8 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 8 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 8 2020-08-12 11198915 9 2019-08-13 2020-08-12 11198915 frs-core:CurrentFinancialInstruments 9 2020-08-12 11198915 frs-core:Non-currentFinancialInstruments 9 2020-08-12 11198915 dpl-frs:Item1 2019-08-13 2020-08-12 11198915 dpl-frs:Item1 2019-08-12 11198915 dpl-frs:Item1 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item1 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item1 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-08-13 2020-08-12 11198915 dpl-frs:Item2 2019-08-13 2020-08-12 11198915 dpl-frs:Item2 2019-08-12 11198915 dpl-frs:Item2 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item2 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item2 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-08-13 2020-08-12 11198915 dpl-frs:Item3 2019-08-13 2020-08-12 11198915 dpl-frs:Item3 2019-08-12 11198915 dpl-frs:Item3 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item3 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item3 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-08-13 2020-08-12 11198915 dpl-frs:Item4 2019-08-13 2020-08-12 11198915 dpl-frs:Item4 2019-08-12 11198915 dpl-frs:Item4 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item4 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item4 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-08-13 2020-08-12 11198915 dpl-frs:Item5 2019-08-13 2020-08-12 11198915 dpl-frs:Item5 2019-08-12 11198915 dpl-frs:Item5 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item5 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item5 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-08-13 2020-08-12 11198915 dpl-frs:Item6 2019-08-13 2020-08-12 11198915 dpl-frs:Item6 2019-08-12 11198915 dpl-frs:Item6 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item6 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item6 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-08-13 2020-08-12 11198915 dpl-frs:Item7 2019-08-13 2020-08-12 11198915 dpl-frs:Item7 2019-08-12 11198915 dpl-frs:Item7 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item7 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item7 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-08-13 2020-08-12 11198915 dpl-frs:Item8 2019-08-13 2020-08-12 11198915 dpl-frs:Item8 2019-08-12 11198915 dpl-frs:Item8 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item8 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item8 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-08-13 2020-08-12 11198915 dpl-frs:Item9 2019-08-13 2020-08-12 11198915 dpl-frs:Item9 2019-08-12 11198915 dpl-frs:Item9 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item9 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item9 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-08-13 2020-08-12 11198915 dpl-frs:Item10 2019-08-13 2020-08-12 11198915 dpl-frs:Item10 2019-08-12 11198915 dpl-frs:Item10 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item10 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item10 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-08-13 2020-08-12 11198915 dpl-frs:Item11 2019-08-13 2020-08-12 11198915 dpl-frs:Item11 2019-08-12 11198915 dpl-frs:Item11 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item11 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item11 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-08-13 2020-08-12 11198915 dpl-frs:Item12 2019-08-13 2020-08-12 11198915 dpl-frs:Item12 2019-08-12 11198915 dpl-frs:Item12 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2019-08-13 2020-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2019-08-12 11198915 dpl-frs:CostSales dpl-frs:Item12 2020-08-12 11198915 dpl-frs:DistributionCosts dpl-frs:Item12 2019-08-13 2020-08-12 11198915 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-08-13 2020-08-12 11198915 1 2019-08-13 2020-08-12 11198915 frs-countries:EnglandWales 2019-08-13 2020-08-12
Registered number: 11198915
Dagonaut Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 12 August 2021
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Statement of Comprehensive Income 3
Statement of Financial Position 4
Notes to the Financial Statements 5—8
Page 1
Company Information
Director Mr Paul Trijbits
Company Number 11198915
Registered Office 3rd Floor
14 Little Portland Street
London
W1W 8BN
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 12 August 2021 .
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The principal activity of the company is the production of television programmes.
Future Developments
Going concern

The directors have confirmed that the company is expected to cease trading as the production is now complete. The accounts have, therefore, been prepared on a non-going concern basis. Current assets have been stated at recoverable amounts.
Dividends
No ordinary dividends were paid. The director does not recommended payment of a final dividend.
Directors
The directors who held office during the year were as follows:
Mr Paul Trijbits
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Paul Trijbits
Director
09/09/2022
Page 2
Page 3
Statement of Comprehensive Income
2021 2020
Notes £ £
TURNOVER 2 , 3 - 5,830,938
Cost of sales - (7,356,849 )
GROSS LOSS - (1,525,911 )
Administrative expenses (23,635 ) (58,856 )
Other operating income - 77,283
OPERATING LOSS AND LOSS BEFORE TAXATION (23,635 ) (1,507,484 )
Tax on Loss 7 - 1,511,484
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (23,635 ) 4,000
OTHER COMPREHENSIVE INCOME:
Other comprehensive income for the year - -
Total comprehensive income for the year (23,635 ) 4,000
The notes on pages 5 to 8 form part of these financial statements.
Page 3
Page 4
Statement of Financial Position
2021 2020
Notes £ £ £ £
CURRENT ASSETS
Debtors 8 - 3,834,054
Cash at bank and in hand 1,465 70,256
1,465 3,904,310
Creditors: Amounts Falling Due Within One Year 9 - (3,879,210 )
NET CURRENT ASSETS (LIABILITIES) 1,465 25,100
TOTAL ASSETS LESS CURRENT LIABILITIES 1,465 25,100
NET ASSETS 1,465 25,100
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 1,365 25,000
SHAREHOLDERS' FUNDS 1,465 25,100
For the year ending 12 August 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Paul Trijbits
Director
09/09/2022
The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2. Going Concern Disclosure
The directors have confirmed that the company is expected to cease trading as the production is now complete. The accounts have, therefore, been prepared on a non-going concern basis. Current assets have been stated at recoverable amounts.
1.3. Turnover
In respect of long-term contracts for ongoing services, turnover represents the value of work done in the period, including estimates for amounts not invoiced. Value of work done in respect of long-term contracts and contracts for ongoing services is determined by reference to the stage of completion.

The “percentage of completion method” is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the period in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered.
1.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5. Foreign Currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions where practicable, else at the average rate over the period in which the transactions were incurred. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date.
Page 5
Page 6
1.6. Taxation
The tax expense represents the sum of the tax currently recoverable and deferred tax.

Current tax
The tax currently recoverable is based on relievable losses arising as the result of TV tax relief legislation. Relievable losses differs from net losses as reported in the income statement because they include an additional deduction relating to qualifying TV development expenditure and exclude items of income or expense that are deductible in other years, as well as items that are never taxable or deductible. The company’s tax position is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
1.7. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.8. Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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.
2. Turnover by Principal Activities
Turnover analysed by class of business
2021 2020
£ £
Production fee - 4,000
Sale of rights - 5,826,938
- 5,830,938
3. Turnover by Geographic Analysis
Turnover analysed by geographical market
2021 2020
£ £
North America - 5,830,938
- 5,830,938
4. Operating Loss
Exchange differences recognised in profit or loss during the year, except for those arising on financial instruments measured at fair value through profit or loss, amounted to NIL (period ended 12 August 2020 - £43,706).

Operating loss for the year is stated after charging:





2021 2020
£ £
Audit fees - 8,500
Page 6
Page 7
5. Staff Costs
No director's remuneration was paid or payable during the period.

Staff costs were as follows:
2021 2020
£ £
Wages and salaries - 229,676
Social security costs - 25,862
Other pension costs - 1,090
- 256,628
6. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2020: 7)
- 7
7. Tax on Profit
2021 2020
£ £
UK Corporation Tax - (1,447,872 )
Prior period adjustment - (63,612 )
Total Current Tax Charge - (1,511,484 )
Total tax charge for the period - (1,511,484 )
2021 2020
£ £
Profit before tax (23,635) (1,507,484)
Breakdown of Tax Charge is:
Tax on profit at 0% (UK standard rate) - (286,422 )
Prior period adjustment - (63,612 )
Difference in tax rates - (347,490 )
Tax incentives - (941,709 )
Tax losses unutilised carried forward - 127,749
Total tax charge for the period - (1,511,484)
Differences in tax rates relates to the difference between the rate of corporation tax and the rate of relief under the high end TV tax credit. Tax incentives relate to enhanced losses arising from the high end TV tax credit.
8. Debtors
2021 2020
£ £
Due within one year
Prepayments and accrued income - 77,283
Other debtors - 656,311
Corporation tax recoverable - 1,447,872
Amounts owed by group undertakings - 1,652,588
- 3,834,054
Page 7
Page 8
9. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 5,528
Other creditors - 3,843,960
Accruals and deferred income - 13,920
Amounts owed to group undertakings - 15,802
- 3,879,210
10. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
11. Pension Commitments
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The cahrge to the profit or loss in respect of teh defined contribution schemes was 2021: 0 (2020:1,090).
12. Related Party Transactions
The company has taken advantage of Section 33.a of FRS 102 from disclosing transactions entered into between two or more members of the group, where any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent company is Filmwave Limited, incorporated in England and Wales. The ultimate controlling party is Filmwave Limited who owns 100% of the shares in Dagonaut Limited.
14. Charges
Best Productions Limited hold a fixed charge over all right, title and interest in the series owned by the Company in respect of all amounts due or to become due from the Company in connection with the production of the series.

Best Productions Limited also hold a floating charge over all the property or undertakings of the Company in respect of all amounts due or to become due from the Company in connection with the production of the series.

Netflix Studios, LLC hold a fixed charge over all right, title and interest in the series owned by the Company in respect of all amounts due or to become due from the Company in connection with the production of the series.

Netflix Studios, LLC also hold a floating charge over all the property or undertakings of the Company in respect of all amounts due or to become due from the Company in connection with the production of the series.
15. General Information
Dagonaut Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 14 Little Portland Street, London, W1W 8BN.
Page 8