2022-04-012023-03-312023-03-31false13236664CONTENT 10X LTD2023-10-0573110iso4217:GBPxbrli:pure132366642022-04-01132366642023-03-31132366642022-04-012023-03-31132366642021-03-01132366642022-03-31132366642021-03-012022-03-3113236664bus:SmallEntities2022-04-012023-03-3113236664bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113236664bus:FullAccounts2022-04-012023-03-3113236664bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113236664core:WithinOneYear2023-03-3113236664core:AfterOneYear2023-03-3113236664core:WithinOneYear2022-03-3113236664core:AfterOneYear2022-03-3113236664core:ShareCapital2023-03-3113236664core:SharePremium2023-03-3113236664core:RevaluationReserve2023-03-3113236664core:OtherReservesSubtotal2023-03-3113236664core:RetainedEarningsAccumulatedLosses2023-03-3113236664core:ShareCapital2022-03-3113236664core:SharePremium2022-03-3113236664core:RevaluationReserve2022-03-3113236664core:OtherReservesSubtotal2022-03-3113236664core:RetainedEarningsAccumulatedLosses2022-03-3113236664core:LandBuildings2023-03-3113236664core:PlantMachinery2023-03-3113236664core:Vehicles2023-03-3113236664core:FurnitureFittings2023-03-3113236664core:OfficeEquipment2023-03-3113236664core:NetGoodwill2023-03-3113236664core:IntangibleAssetsOtherThanGoodwill2023-03-3113236664core:ListedExchangeTraded2023-03-3113236664core:UnlistedNon-exchangeTraded2023-03-3113236664core:LandBuildings2022-03-3113236664core:PlantMachinery2022-03-3113236664core:Vehicles2022-03-3113236664core:FurnitureFittings2022-03-3113236664core:OfficeEquipment2022-03-3113236664core:NetGoodwill2022-03-3113236664core:IntangibleAssetsOtherThanGoodwill2022-03-3113236664core:ListedExchangeTraded2022-03-3113236664core:UnlistedNon-exchangeTraded2022-03-3113236664core:LandBuildings2022-04-012023-03-3113236664core:PlantMachinery2022-04-012023-03-3113236664core:Vehicles2022-04-012023-03-3113236664core:FurnitureFittings2022-04-012023-03-3113236664core:OfficeEquipment2022-04-012023-03-3113236664core:NetGoodwill2022-04-012023-03-3113236664core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113236664core:ListedExchangeTraded2022-04-012023-03-3113236664core:UnlistedNon-exchangeTraded2022-04-012023-03-3113236664core:MoreThanFiveYears2022-04-012023-03-3113236664core:Non-currentFinancialInstruments2023-03-3113236664core:Non-currentFinancialInstruments2022-03-3113236664dpl:CostSales2022-04-012023-03-3113236664dpl:DistributionCosts2022-04-012023-03-3113236664dpl:AdministrativeExpenses2022-04-012023-03-3113236664core:LandBuildings2022-04-012023-03-3113236664core:PlantMachinery2022-04-012023-03-3113236664core:Vehicles2022-04-012023-03-3113236664core:FurnitureFittings2022-04-012023-03-3113236664core:OfficeEquipment2022-04-012023-03-3113236664core:NetGoodwill2022-04-012023-03-3113236664core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113236664dpl:GroupUndertakings2022-04-012023-03-3113236664dpl:ParticipatingInterests2022-04-012023-03-3113236664dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113236664core:ListedExchangeTraded2022-04-012023-03-3113236664dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113236664core:UnlistedNon-exchangeTraded2022-04-012023-03-3113236664dpl:CostSales2021-03-012022-03-3113236664dpl:DistributionCosts2021-03-012022-03-3113236664dpl:AdministrativeExpenses2021-03-012022-03-3113236664core:LandBuildings2021-03-012022-03-3113236664core:PlantMachinery2021-03-012022-03-3113236664core:Vehicles2021-03-012022-03-3113236664core:FurnitureFittings2021-03-012022-03-3113236664core:OfficeEquipment2021-03-012022-03-3113236664core:NetGoodwill2021-03-012022-03-3113236664core:IntangibleAssetsOtherThanGoodwill2021-03-012022-03-3113236664dpl:GroupUndertakings2021-03-012022-03-3113236664dpl:ParticipatingInterests2021-03-012022-03-3113236664dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-03-3113236664core:ListedExchangeTraded2021-03-012022-03-3113236664dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-03-3113236664core:UnlistedNon-exchangeTraded2021-03-012022-03-3113236664core:NetGoodwill2023-03-3113236664core:IntangibleAssetsOtherThanGoodwill2023-03-3113236664core:LandBuildings2023-03-3113236664core:PlantMachinery2023-03-3113236664core:Vehicles2023-03-3113236664core:FurnitureFittings2023-03-3113236664core:OfficeEquipment2023-03-3113236664core:AfterOneYear2023-03-3113236664core:WithinOneYear2023-03-3113236664core:ListedExchangeTraded2023-03-3113236664core:UnlistedNon-exchangeTraded2023-03-3113236664core:ShareCapital2023-03-3113236664core:SharePremium2023-03-3113236664core:RevaluationReserve2023-03-3113236664core:OtherReservesSubtotal2023-03-3113236664core:RetainedEarningsAccumulatedLosses2023-03-3113236664core:NetGoodwill2022-03-3113236664core:IntangibleAssetsOtherThanGoodwill2022-03-3113236664core:LandBuildings2022-03-3113236664core:PlantMachinery2022-03-3113236664core:Vehicles2022-03-3113236664core:FurnitureFittings2022-03-3113236664core:OfficeEquipment2022-03-3113236664core:AfterOneYear2022-03-3113236664core:WithinOneYear2022-03-3113236664core:ListedExc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CONTENT 10X LTD

Registered Number
13236664
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

CONTENT 10X LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

A Woods

Registered Address

9 Deanway
Wilmslow
SK9 2JT

Registered Number

13236664 (England and Wales)
CONTENT 10X LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7106,151-
Tangible assets81,081-
107,232-
Current assets
Debtors915,1371
Cash at bank and on hand100,072-
115,2091
Creditors amounts falling due within one year10(201,777)-
Net current assets (liabilities)(86,568)1
Total assets less current liabilities20,6641
Net assets20,6641
Capital and reserves
Called up share capital11
Profit and loss account20,663-
Shareholders' funds20,6641
The financial statements were approved and authorised for issue by the Director on 5 October 2023, and are signed on its behalf by:
A Woods
Director
Registered Company No. 13236664
CONTENT 10X LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Intangible assets policy
Intangible fixed assets are carried at cost less impairment losses.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
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 profit and loss account 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
4.Critical estimates and judgements
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
5.Sources of estimation uncertainty
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
6.Employee information

20232022
Average number of employees during the year101
7.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions117,946117,946
At 31 March 23117,946117,946
Amortisation and impairment
Charge for year11,79511,795
At 31 March 2311,79511,795
Net book value
At 31 March 23106,151106,151
At 31 March 22--
8.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
Additions1,2561,256
At 31 March 231,2561,256
Depreciation and impairment
Charge for year175175
At 31 March 23175175
Net book value
At 31 March 231,0811,081
At 31 March 22--
9.Debtors

2023

2022

££
Trade debtors / trade receivables14,833-
Other debtors3041
Total15,1371
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables25-
Taxation and social security16,244-
Other creditors151,831-
Accrued liabilities and deferred income33,677-
Total201,777-
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
11.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.