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dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 12436394 dpl-frs:Item3 2022-01-01 2022-12-31 12436394 dpl-frs:Item3 2021-12-31 12436394 dpl-frs:Item3 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 12436394 dpl-frs:Item4 2022-01-01 2022-12-31 12436394 dpl-frs:Item4 2021-12-31 12436394 dpl-frs:Item4 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 12436394 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12436394 dpl-frs:Item7 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 12436394 dpl-frs:Item8 2022-01-01 2022-12-31 12436394 dpl-frs:Item8 2021-12-31 12436394 dpl-frs:Item8 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 12436394 dpl-frs:Item9 2022-01-01 2022-12-31 12436394 dpl-frs:Item9 2021-12-31 12436394 dpl-frs:Item9 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 12436394 dpl-frs:Item10 2022-01-01 2022-12-31 12436394 dpl-frs:Item10 2021-12-31 12436394 dpl-frs:Item10 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 12436394 dpl-frs:Item11 2022-01-01 2022-12-31 12436394 dpl-frs:Item11 2021-12-31 12436394 dpl-frs:Item11 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 12436394 dpl-frs:Item12 2022-01-01 2022-12-31 12436394 dpl-frs:Item12 2021-12-31 12436394 dpl-frs:Item12 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 12436394 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12436394 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12436394 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 12436394 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 12436394 1 2022-01-01 2022-12-31 12436394 frs-countries:EnglandWales 2022-01-01 2022-12-31 12436394 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 12436394 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 12436394 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 12436394 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2021-12-31 12436394 frs-core:AllSubsidiaries 2020-09-01 2021-12-31 12436394 frs-core:KeyManagementPersonnel 2020-09-01 2021-12-31 12436394 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-09-01 2021-12-31 12436394 frs-core:OtherRelatedParties 2020-09-01 2021-12-31 12436394 2020-08-31 12436394 2021-12-31 12436394 2020-09-01 2021-12-31 12436394 frs-core:CurrentFinancialInstruments 2021-12-31 12436394 frs-core:CurrentFinancialInstruments 2020-09-01 2021-12-31 12436394 frs-core:Non-currentFinancialInstruments 2021-12-31 12436394 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-12-31 12436394 frs-core:CurrentFinancialInstruments 2020-09-01 2021-12-31 12436394 frs-core:CurrentFinancialInstruments 2021-12-31 12436394 frs-core:AfterOneYear 2020-09-01 2021-12-31 12436394 frs-core:BetweenOneFiveYears 2020-09-01 2021-12-31 12436394 frs-core:BetweenOneFiveYears 2021-12-31 12436394 frs-core:ComputerEquipment 2021-12-31 12436394 frs-core:ComputerEquipment 2020-09-01 2021-12-31 12436394 frs-core:ComputerEquipment 2020-08-31 12436394 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12436394 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-12-31 12436394 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 12436394 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12436394 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-12-31 12436394 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 12436394 frs-core:FurnitureFittings 2021-12-31 12436394 frs-core:FurnitureFittings 2020-09-01 2021-12-31 12436394 frs-core:FurnitureFittings 2020-08-31 12436394 frs-core:NetGoodwill 2021-12-31 12436394 frs-core:NetGoodwill 2020-09-01 2021-12-31 12436394 frs-core:NetGoodwill 2020-08-31 12436394 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12436394 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-12-31 12436394 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 12436394 frs-core:LandBuildings 2021-12-31 12436394 frs-core:LandBuildings 2020-09-01 2021-12-31 12436394 frs-core:LandBuildings 2020-08-31 12436394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12436394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-12-31 12436394 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 12436394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12436394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-12-31 12436394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 12436394 frs-core:MoreThanFiveYears 2020-09-01 2021-12-31 12436394 frs-core:MoreThanFiveYears 2021-12-31 12436394 frs-core:MotorVehicles 2021-12-31 12436394 frs-core:MotorVehicles 2020-09-01 2021-12-31 12436394 frs-core:MotorVehicles 2020-08-31 12436394 frs-core:OtherResidualIntangibleAssets 2021-12-31 12436394 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-12-31 12436394 frs-core:OtherResidualIntangibleAssets 2020-08-31 12436394 frs-core:PlantMachinery 2021-12-31 12436394 frs-core:PlantMachinery 2020-09-01 2021-12-31 12436394 frs-core:PlantMachinery 2020-08-31 12436394 frs-core:Secured 2021-12-31 12436394 frs-core:Unsecured 2021-12-31 12436394 frs-core:WithinOneYear 2020-09-01 2021-12-31 12436394 frs-core:WithinOneYear 2021-12-31 12436394 frs-core:CapitalRedemptionReserve 2020-09-01 2021-12-31 12436394 frs-core:CapitalRedemptionReserve 2020-08-31 12436394 frs-core:CapitalRedemptionReserve 2021-12-31 12436394 frs-core:OtherReservesSubtotal 2020-09-01 2021-12-31 12436394 frs-core:OtherReservesSubtotal 2020-08-31 12436394 frs-core:OtherReservesSubtotal 2021-12-31 12436394 frs-core:RevaluationReserve 2020-09-01 2021-12-31 12436394 frs-core:RevaluationReserve 2020-08-31 12436394 frs-core:RevaluationReserve 2021-12-31 12436394 frs-core:SharePremium 2020-09-01 2021-12-31 12436394 frs-core:SharePremium 2020-08-31 12436394 frs-core:SharePremium 2021-12-31 12436394 frs-core:ShareCapital 2020-09-01 2021-12-31 12436394 frs-core:ShareCapital 2020-08-31 12436394 frs-core:ShareCapital 2021-12-31 12436394 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-12-31 12436394 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 12436394 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12436394 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-31 12436394 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 12436394 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 12436394 frs-countries:UnitedKingdom 2020-09-01 2021-12-31 12436394 frs-countries:Europe 2020-09-01 2021-12-31 12436394 frs-countries:NorthAmerica 2020-09-01 2021-12-31 12436394 frs-countries:SouthAmerica 2020-09-01 2021-12-31 12436394 frs-countries:Asia 2020-09-01 2021-12-31 12436394 frs-countries:RestWorldOutsideUK 2020-09-01 2021-12-31 12436394 frs-bus:HighestPaidDirector 2020-09-01 2021-12-31 12436394 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-12-31 12436394 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-12-31 12436394 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-12-31 12436394 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-12-31 12436394 frs-bus:FullAccounts 2020-09-01 2021-12-31 12436394 frs-bus:AbbreviatedAccounts 2020-09-01 2021-12-31 12436394 frs-bus:AbridgedAccounts 2020-09-01 2021-12-31 12436394 frs-bus:FRS102 2020-09-01 2021-12-31 12436394 frs-bus:SmallEntities 2020-09-01 2021-12-31 12436394 frs-bus:EntityHasNeverTraded 2020-09-01 2021-12-31 12436394 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-12-31 12436394 frs-bus:Audited 2020-09-01 2021-12-31 12436394 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-12-31 12436394 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-12-31 12436394 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-12-31 12436394 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass1 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass1 2020-08-31 12436394 frs-bus:OrdinaryShareClass1 2021-12-31 12436394 frs-bus:OrdinaryShareClass2 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass2 2020-08-31 12436394 frs-bus:OrdinaryShareClass2 2021-12-31 12436394 frs-bus:OrdinaryShareClass3 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass3 2020-08-31 12436394 frs-bus:OrdinaryShareClass3 2021-12-31 12436394 frs-bus:OrdinaryShareClass4 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass4 2020-08-31 12436394 frs-bus:OrdinaryShareClass4 2021-12-31 12436394 frs-bus:OrdinaryShareClass5 2020-09-01 2021-12-31 12436394 frs-bus:OrdinaryShareClass5 2020-08-31 12436394 frs-bus:OrdinaryShareClass5 2021-12-31 12436394 frs-bus:PreferenceShareClass1 2020-09-01 2021-12-31 12436394 frs-bus:PreferenceShareClass1 2020-08-31 12436394 frs-bus:PreferenceShareClass1 2021-12-31 12436394 frs-bus:PreferenceShareClass2 2020-09-01 2021-12-31 12436394 frs-bus:PreferenceShareClass2 2020-08-31 12436394 frs-bus:PreferenceShareClass2 2021-12-31 12436394 frs-bus:PreferenceShareClass3 2020-09-01 2021-12-31 12436394 frs-bus:PreferenceShareClass3 2020-08-31 12436394 frs-bus:PreferenceShareClass3 2021-12-31 12436394 frs-bus:PreferenceShareClass4 2020-09-01 2021-12-31 12436394 frs-bus:PreferenceShareClass4 2020-08-31 12436394 frs-bus:PreferenceShareClass4 2021-12-31 12436394 frs-bus:PreferenceShareClass5 2020-09-01 2021-12-31 12436394 frs-bus:PreferenceShareClass5 2020-08-31 12436394 frs-bus:PreferenceShareClass5 2021-12-31 12436394 1 2020-09-01 2021-12-31 12436394 1 2021-12-31 12436394 1 2020-09-01 2021-12-31 12436394 frs-core:LeasedAssets 2020-09-01 2021-12-31 12436394 frs-core:OwnedAssets 2020-09-01 2021-12-31 12436394 frs-core:CurrencyRisk 2020-09-01 2021-12-31 12436394 frs-core:MarketRisk 2020-09-01 2021-12-31 12436394 frs-core:InterestRateRisk 2020-09-01 2021-12-31 12436394 frs-core:DeferredTaxation 2020-09-01 2021-12-31 12436394 frs-core:DeferredTaxation 2020-08-31 12436394 frs-core:DeferredTaxation 2021-12-31 12436394 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-12-31 12436394 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 12436394 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12436394 frs-core:ProvisionsDeferredTax 2021-12-31 12436394 frs-core:OtherDeferredTax 2021-12-31 12436394 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 12436394 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 12436394 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 12436394 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-12-31 12436394 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 12436394 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12436394 frs-core:Provisions 2020-09-01 2021-12-31 12436394 frs-core:Provisions 2020-08-31 12436394 frs-core:Provisions 2021-12-31 12436394 frs-core:Provisions 2020-09-01 2021-12-31 12436394 frs-core:Provisions 2020-08-31 12436394 frs-core:Provisions 2021-12-31 12436394 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 12436394 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 12436394 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 12436394 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 12436394 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 12436394 frs-core:TaxCreditsDeferredTax 2021-12-31 12436394 frs-core:CostValuation 2020-08-31 12436394 frs-core:AdditionsToInvestments 2021-12-31 12436394 frs-core:DisposalsRepaymentsInvestments 2021-12-31 12436394 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 12436394 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 12436394 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 12436394 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 12436394 frs-core:CostValuation 2021-12-31 12436394 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 12436394 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 12436394 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12436394 frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:ListedExchangeTraded 2020-08-31 12436394 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 12436394 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12436394 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 12436394 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Registered number: 12436394
Aros Kapital Limited
Financial Statements
For The Year Ended 31 December 2022
Accountum Limited
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—6
Page 1
Balance Sheet
Registered number: 12436394
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 41,311 36,428
41,311 36,428
CURRENT ASSETS
Debtors 4 130,453,984 162,596,994
Cash at bank and in hand 2,684,246 2,342,431
133,138,230 164,939,425
Creditors: Amounts Falling Due Within One Year 5 (127,453,054 ) (160,258,607 )
NET CURRENT ASSETS (LIABILITIES) 5,685,176 4,680,818
TOTAL ASSETS LESS CURRENT LIABILITIES 5,726,487 4,717,246
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,006 ) (3,899 )
NET ASSETS 5,720,481 4,713,347
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Share premium account 1,490,000 1,490,000
Profit and Loss Account 4,220,481 3,213,347
SHAREHOLDERS' FUNDS 5,720,481 4,713,347
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 Nils Gustav Per Rocklinger
Director
28/09/2023
The notes on pages 2 to 6 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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
1.2. Going Concern Disclosure
The directors have adopted the going concern basis of accounting in preparing the financial statements; the directors are satisfied that the company has sufficient reserves and access to the funds necessary to meet working capital requirements and enable the company to remain in operational existence for the foreseeable future.
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 customer returns, rebates and other similar allowances.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
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 over the life of the lease
Plant & Machinery 33% on cost
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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1.6. 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 balance sheet 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 valued at the unpaid amount plus any interest unpaid. 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 and loans from group companies, 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 ere 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.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.8. 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 years 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 assets reflect 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 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.
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1.9. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2021: 2)
4 2
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2022 19,389 20,263 39,652
Additions - 14,968 14,968
As at 31 December 2022 19,389 35,231 54,620
Depreciation
As at 1 January 2022 162 3,062 3,224
Provided during the period 1,938 8,147 10,085
As at 31 December 2022 2,100 11,209 13,309
Net Book Value
As at 31 December 2022 17,289 24,022 41,311
As at 1 January 2022 19,227 17,201 36,428
4. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Other debtors 93,158,102 128,487,676
Corporation tax recoverable assets 260,872 -
93,418,974 128,487,676
Due after more than one year
Trade debtors 37,035,010 34,109,318
37,035,010 34,109,318
130,453,984 162,596,994
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5. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 6,663 33,113
Corporation tax - 764,120
Other taxes and social security 32,194 117,714
Other creditors 1,091,344 901,625
Amounts owed to group undertakings 126,322,853 158,442,035
127,453,054 160,258,607
6. Provisions for Liabilities
Deferred Tax
£
As at 1 January 2022 3,899
Additions 2,107
Balance at 31 December 2022 6,006
7. Share Capital
31 December 2022 31 December 2021
Allotted, Called up and fully paid 10,000 10,000
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
31 December 2022 31 December 2021
£ £
Within 1 year 933,286 1,193,739
933,286 1,193,739
9. FRC's Ethical Standard - Provision Available for Small Entities
Despite meeting criteria to utilise the provisions for small companies, the company does not use its auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Controlling Party
The company's controlling party is Aros Kapital Europe Holding AB by virtue of their ownership of 90% of the issued share capital in the company.
The smallest group that consolidates the accounts of the Company is that headed by Aros Kapital AB, a company incorporated in Sweden at Vestagatan 6, 416 64, Gothenburg, Sweden.
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11. Audit Information
The auditors report on the account of Aros Kapital Limited for the year ended 31 December 2022 was unqualified
The auditor's report was signed by Stephen McAlpine (Senior Statutory Auditor) for and on behalf of SBM Associates Limited , Statutory Auditor
SBM Associates Limited
24 Wandsworth Road
London
SW8 2JW
12. General Information
Aros Kapital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12436394 . The registered office is Third Floor, 8 Pollen Street, London, W1S 1NG.
The preceeding financial year covers the period from 1 September 2020 to 31 December 2021. The corresponding amount for the prior period is therefore not comparable with the amount in the current reporting period.
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