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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07345922 dpl-frs:CostSales 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales 2020-12-31 07345922 dpl-frs:CostSales 2021-12-31 07345922 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 07345922 frs-bus:Director1 2021-01-01 2021-12-31 07345922 frs-bus:Director1 2020-12-31 07345922 frs-bus:Director1 2021-12-31 07345922 1 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 1 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 1 2021-12-31 07345922 2 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 2 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 2 2021-12-31 07345922 3 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 3 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 3 2021-12-31 07345922 4 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 4 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 4 2021-12-31 07345922 5 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 5 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 5 2021-12-31 07345922 6 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 6 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 6 2021-12-31 07345922 7 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 7 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 7 2021-12-31 07345922 8 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 8 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 8 2021-12-31 07345922 9 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 9 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 9 2021-12-31 07345922 10 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 10 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 10 2021-12-31 07345922 11 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 11 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 11 2021-12-31 07345922 12 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 12 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 12 2021-12-31 07345922 13 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 13 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 13 2021-12-31 07345922 14 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 14 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 14 2021-12-31 07345922 15 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 15 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 15 2021-12-31 07345922 16 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 16 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 16 2021-12-31 07345922 17 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 17 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 17 2021-12-31 07345922 18 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 18 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 18 2021-12-31 07345922 19 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 19 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 19 2021-12-31 07345922 20 2021-01-01 2021-12-31 07345922 frs-core:CurrentFinancialInstruments 20 2021-12-31 07345922 frs-core:Non-currentFinancialInstruments 20 2021-12-31 07345922 dpl-frs:Item1 2021-01-01 2021-12-31 07345922 dpl-frs:Item1 2020-12-31 07345922 dpl-frs:Item1 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 07345922 dpl-frs:Item2 2021-01-01 2021-12-31 07345922 dpl-frs:Item2 2020-12-31 07345922 dpl-frs:Item2 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 07345922 dpl-frs:Item3 2021-01-01 2021-12-31 07345922 dpl-frs:Item3 2020-12-31 07345922 dpl-frs:Item3 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 07345922 dpl-frs:Item4 2021-01-01 2021-12-31 07345922 dpl-frs:Item4 2020-12-31 07345922 dpl-frs:Item4 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 07345922 dpl-frs:Item5 2021-01-01 2021-12-31 07345922 dpl-frs:Item5 2020-12-31 07345922 dpl-frs:Item5 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 07345922 dpl-frs:Item6 2021-01-01 2021-12-31 07345922 dpl-frs:Item6 2020-12-31 07345922 dpl-frs:Item6 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 07345922 dpl-frs:Item7 2021-01-01 2021-12-31 07345922 dpl-frs:Item7 2020-12-31 07345922 dpl-frs:Item7 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 07345922 dpl-frs:Item8 2021-01-01 2021-12-31 07345922 dpl-frs:Item8 2020-12-31 07345922 dpl-frs:Item8 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 07345922 dpl-frs:Item9 2021-01-01 2021-12-31 07345922 dpl-frs:Item9 2020-12-31 07345922 dpl-frs:Item9 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 07345922 dpl-frs:Item10 2021-01-01 2021-12-31 07345922 dpl-frs:Item10 2020-12-31 07345922 dpl-frs:Item10 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 07345922 dpl-frs:Item11 2021-01-01 2021-12-31 07345922 dpl-frs:Item11 2020-12-31 07345922 dpl-frs:Item11 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 07345922 dpl-frs:Item12 2021-01-01 2021-12-31 07345922 dpl-frs:Item12 2020-12-31 07345922 dpl-frs:Item12 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 07345922 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 07345922 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07345922 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 07345922 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 07345922 1 2021-01-01 2021-12-31 07345922 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 07345922
Warranty Europe Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Accountum Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07345922
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 224,054 178,246
Cash at bank and in hand 4,768 2,819
228,822 181,065
Creditors: Amounts Falling Due Within One Year 5 (69,057 ) (19,261 )
NET CURRENT ASSETS (LIABILITIES) 159,765 161,804
TOTAL ASSETS LESS CURRENT LIABILITIES 159,765 161,804
Creditors: Amounts Falling Due After More Than One Year 6 (28,662 ) (36,029 )
NET ASSETS 131,103 125,775
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 131,003 125,675
SHAREHOLDERS' FUNDS 131,103 125,775
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Fabio Fasolino
Director
27/09/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Warranty Europe Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07345922 . The registered office is Sweden house, 5 Upper Montagu Street, London, United Kingdom, W1H 2AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, 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.
2.3. 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.
2.4. 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.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 147,465 92,721
Prepayments and accrued income 76,095 84,628
Other debtors 494 897
224,054 178,246
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 28,653 17,314
Corporation tax 1,256 1,947
Accruals and deferred income 39,148 -
69,057 19,261
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 28,662 36,029
28,662 36,029
7. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Business Company SPA
Company under common control
Sales to related party: £130,868 (2021: £34,837)
Costs paid to related party: £0 (2021: £0)
Amount due from/(to) at 31 December 2022: £0 (2021: £110,482)
BC Warranty Management SA
Company under common control
Sales to related party: £104,411 (2021: £64,917)
Costs incurred from related party: £205,035 (2021: £60,186)
Amount due from/(to) at 31 December 2022: £142,652 (2021: £61,476)
BCLAB SPA
Company under common control
Costs to related party: £12,822 (2021: £13,026)
Amount due to at 31 December 2022: £26,586 (2021: £12,607)
9. Controlling Party
The company's controlling party is Mr Fabio Fasolino by virtue of his ownership of 90% of the issued share capital in the company.
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