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2022-03-31 12798226 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 12798226 dpl-frs:Item9 2021-04-01 2022-03-31 12798226 dpl-frs:Item9 2021-03-31 12798226 dpl-frs:Item9 2022-03-31 12798226 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 12798226 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 12798226 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 12798226 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 12798226 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 12798226 dpl-frs:Item10 2021-04-01 2022-03-31 12798226 dpl-frs:Item10 2021-03-31 12798226 dpl-frs:Item10 2022-03-31 12798226 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 12798226 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 12798226 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 12798226 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 12798226 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 12798226 dpl-frs:Item11 2021-04-01 2022-03-31 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2021-03-31 12798226 frs-core:NetGoodwill 2020-08-07 2021-03-31 12798226 frs-core:NetGoodwill 2020-08-06 12798226 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 12798226 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-07 2021-03-31 12798226 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-06 12798226 frs-core:LandBuildings 2021-03-31 12798226 frs-core:LandBuildings 2020-08-07 2021-03-31 12798226 frs-core:LandBuildings 2020-08-06 12798226 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 12798226 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-07 2021-03-31 12798226 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-06 12798226 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 12798226 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-07 2021-03-31 12798226 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-06 12798226 frs-core:MoreThanFiveYears 2020-08-07 2021-03-31 12798226 frs-core:MoreThanFiveYears 2021-03-31 12798226 frs-core:MotorVehicles 2021-03-31 12798226 frs-core:MotorVehicles 2020-08-07 2021-03-31 12798226 frs-core:MotorVehicles 2020-08-06 12798226 frs-core:OtherResidualIntangibleAssets 2021-03-31 12798226 frs-core:OtherResidualIntangibleAssets 2020-08-07 2021-03-31 12798226 frs-core:OtherResidualIntangibleAssets 2020-08-06 12798226 frs-core:PlantMachinery 2021-03-31 12798226 frs-core:PlantMachinery 2020-08-07 2021-03-31 12798226 frs-core:PlantMachinery 2020-08-06 12798226 frs-core:Secured 2021-03-31 12798226 frs-core:Unsecured 2021-03-31 12798226 frs-core:WithinOneYear 2020-08-07 2021-03-31 12798226 frs-core:WithinOneYear 2021-03-31 12798226 frs-core:CapitalRedemptionReserve 2020-08-07 2021-03-31 12798226 frs-core:CapitalRedemptionReserve 2020-08-06 12798226 frs-core:CapitalRedemptionReserve 2021-03-31 12798226 frs-core:OtherReservesSubtotal 2020-08-07 2021-03-31 12798226 frs-core:OtherReservesSubtotal 2020-08-06 12798226 frs-core:OtherReservesSubtotal 2021-03-31 12798226 frs-core:RevaluationReserve 2020-08-07 2021-03-31 12798226 frs-core:RevaluationReserve 2020-08-06 12798226 frs-core:RevaluationReserve 2021-03-31 12798226 frs-core:SharePremium 2020-08-07 2021-03-31 12798226 frs-core:SharePremium 2020-08-06 12798226 frs-core:SharePremium 2021-03-31 12798226 frs-core:ShareCapital 2020-08-07 2021-03-31 12798226 frs-core:ShareCapital 2020-08-06 12798226 frs-core:ShareCapital 2021-03-31 12798226 frs-core:RetainedEarningsAccumulatedLosses 2020-08-07 2021-03-31 12798226 frs-core:RetainedEarningsAccumulatedLosses 2020-08-06 12798226 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 12798226 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-06 12798226 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 12798226 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-06 12798226 frs-countries:UnitedKingdom 2020-08-07 2021-03-31 12798226 frs-countries:Europe 2020-08-07 2021-03-31 12798226 frs-countries:NorthAmerica 2020-08-07 2021-03-31 12798226 frs-countries:SouthAmerica 2020-08-07 2021-03-31 12798226 frs-countries:Asia 2020-08-07 2021-03-31 12798226 frs-countries:RestWorldOutsideUK 2020-08-07 2021-03-31 12798226 frs-bus:HighestPaidDirector 2020-08-07 2021-03-31 12798226 frs-bus:PrivateLimitedCompanyLtd 2020-08-07 2021-03-31 12798226 frs-bus:CompanyLimitedByGuarantee 2020-08-07 2021-03-31 12798226 frs-bus:LimitedLiabilityPartnershipLLP 2020-08-07 2021-03-31 12798226 frs-bus:LimitedLiabilityPartnershipsSORP 2020-08-07 2021-03-31 12798226 frs-bus:FullAccounts 2020-08-07 2021-03-31 12798226 frs-bus:FilletedAccounts 2020-08-07 2021-03-31 12798226 frs-bus:AbridgedAccounts 2020-08-07 2021-03-31 12798226 frs-bus:FRS102 2020-08-07 2021-03-31 12798226 frs-bus:MediumEntities 2020-08-07 2021-03-31 12798226 frs-bus:SmallEntities 2020-08-07 2021-03-31 12798226 frs-bus:EntityHasNeverTraded 2020-08-07 2021-03-31 12798226 frs-bus:EntityNoLongerTradingButTradedInPast 2020-08-07 2021-03-31 12798226 frs-bus:Audited 2020-08-07 2021-03-31 12798226 frs-bus:AuditExempt-NoAccountantsReport 2020-08-07 2021-03-31 12798226 frs-bus:AuditExemptWithAccountantsReport 2020-08-07 2021-03-31 12798226 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-08-07 2021-03-31 12798226 frs-bus:LargeCompaniesRegimeForAccounts 2020-08-07 2021-03-31 12798226 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-08-07 2021-03-31 12798226 frs-bus:SmallCompaniesRegimeForAccounts 2020-08-07 2021-03-31 12798226 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-08-07 2021-03-31 12798226 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-08-07 2021-03-31 12798226 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass1 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass1 2020-08-06 12798226 frs-bus:OrdinaryShareClass1 2021-03-31 12798226 frs-bus:OrdinaryShareClass2 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass2 2020-08-06 12798226 frs-bus:OrdinaryShareClass2 2021-03-31 12798226 frs-bus:OrdinaryShareClass3 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass3 2020-08-06 12798226 frs-bus:OrdinaryShareClass3 2021-03-31 12798226 frs-bus:OrdinaryShareClass4 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass4 2020-08-06 12798226 frs-bus:OrdinaryShareClass4 2021-03-31 12798226 frs-bus:OrdinaryShareClass5 2020-08-07 2021-03-31 12798226 frs-bus:OrdinaryShareClass5 2020-08-06 12798226 frs-bus:OrdinaryShareClass5 2021-03-31 12798226 frs-bus:PreferenceShareClass1 2020-08-07 2021-03-31 12798226 frs-bus:PreferenceShareClass1 2020-08-06 12798226 frs-bus:PreferenceShareClass1 2021-03-31 12798226 frs-bus:PreferenceShareClass2 2020-08-07 2021-03-31 12798226 frs-bus:PreferenceShareClass2 2020-08-06 12798226 frs-bus:PreferenceShareClass2 2021-03-31 12798226 frs-bus:PreferenceShareClass3 2020-08-07 2021-03-31 12798226 frs-bus:PreferenceShareClass3 2020-08-06 12798226 frs-bus:PreferenceShareClass3 2021-03-31 12798226 frs-bus:PreferenceShareClass4 2020-08-07 2021-03-31 12798226 frs-bus:PreferenceShareClass4 2020-08-06 12798226 frs-bus:PreferenceShareClass4 2021-03-31 12798226 frs-bus:PreferenceShareClass5 2020-08-07 2021-03-31 12798226 frs-bus:PreferenceShareClass5 2020-08-06 12798226 frs-bus:PreferenceShareClass5 2021-03-31 12798226 1 2020-08-07 2021-03-31 12798226 1 2021-03-31 12798226 1 2020-08-07 2021-03-31 12798226 frs-core:LeasedAssets 2020-08-07 2021-03-31 12798226 frs-core:OwnedAssets 2020-08-07 2021-03-31 12798226 frs-core:CurrencyRisk 2020-08-07 2021-03-31 12798226 frs-core:MarketRisk 2020-08-07 2021-03-31 12798226 frs-core:InterestRateRisk 2020-08-07 2021-03-31 12798226 frs-core:DeferredTaxation 2020-08-07 2021-03-31 12798226 frs-core:DeferredTaxation 2020-08-06 12798226 frs-core:DeferredTaxation 2021-03-31 12798226 frs-core:OtherProvisionsContingentLiabilities 2020-08-07 2021-03-31 12798226 frs-core:OtherProvisionsContingentLiabilities 2020-08-06 12798226 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 12798226 frs-core:ProvisionsDeferredTax 2021-03-31 12798226 frs-core:OtherDeferredTax 2021-03-31 12798226 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-03-31 12798226 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-03-31 12798226 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-03-31 12798226 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-07 2021-03-31 12798226 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-06 12798226 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 12798226 frs-core:Provisions 2020-08-07 2021-03-31 12798226 frs-core:Provisions 2020-08-06 12798226 frs-core:Provisions 2021-03-31 12798226 frs-core:Provisions 2020-08-07 2021-03-31 12798226 frs-core:Provisions 2020-08-06 12798226 frs-core:Provisions 2021-03-31 12798226 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-03-31 12798226 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-03-31 12798226 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-03-31 12798226 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-03-31 12798226 frs-core:Share-basedPaymentsDeferredTax 2021-03-31 12798226 frs-core:TaxCreditsDeferredTax 2021-03-31 12798226 frs-core:CostValuation 2020-08-06 12798226 frs-core:AdditionsToInvestments 2021-03-31 12798226 frs-core:DisposalsRepaymentsInvestments 2021-03-31 12798226 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-03-31 12798226 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-03-31 12798226 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-03-31 12798226 frs-core:OtherIncreaseDecreaseInInvestments 2021-03-31 12798226 frs-core:CostValuation 2021-03-31 12798226 frs-core:ProvisionsForImpairmentInvestments 2020-08-06 12798226 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-03-31 12798226 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 12798226 frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:ListedExchangeTraded 2020-08-06 12798226 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-06 12798226 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-06 12798226 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12798226 frs-core:UnlistedNon-exchangeTraded 2021-03-31 12798226 frs-core:UnlistedNon-exchangeTraded 2020-08-06 12798226 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-08-06 12798226 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 12798226 frs-core:DisposalsRepaymentsInvestments 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Registered number: 12798226
Shoaling Group Ltd
Financial Statements
For The Year Ended 31 March 2022
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12798226
31 March 2022 31 March 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 551 296
Cash at bank and in hand 31 1,138
582 1,434
Creditors: Amounts Falling Due Within One Year 4 (7,269 ) (1,444 )
NET CURRENT ASSETS (LIABILITIES) (6,687 ) (10 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,687 ) (10 )
NET LIABILITIES (6,687 ) (10 )
CAPITAL AND RESERVES
Called up share capital 5 4 4
Profit and Loss Account (6,691 ) (14 )
SHAREHOLDERS' FUNDS (6,687) (10)
For the year ending 31 March 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew James Wheeler
Director
11/10/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Average Number of Employees
Average number of employees, including directors, during the year were 2 (2021: 2)
2 2
3. Debtors
31 March 2022 31 March 2021
£ £
Due within one year
Trade debtors - 296
Other debtors 551 -
551 296
4. Creditors: Amounts Falling Due Within One Year
31 March 2022 31 March 2021
£ £
Trade creditors - 510
VAT 261 18
Other creditors 5,142 -
Accruals 1,000 -
Directors' loan accounts 866 916
7,269 1,444
5. Share Capital
31 March 2022 31 March 2021
£ £
Allotted, Called up and fully paid 4 4
Page 2
Page 3
6. General Information
Shoaling Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12798226 . The registered office is 18c Winchester Ave, London, NW6 7TU.
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