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Company Registration No. 11297397 (England and Wales)
Disinformation Index Ltd Unaudited accounts for the year ended 31 December 2022
Disinformation Index Ltd Unaudited accounts Contents
Page
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Disinformation Index Ltd Company Information for the year ended 31 December 2022
Directors
Clare Melford Danny Rogers Dominic Dodd
Company Number
11297397 (England and Wales)
Registered Office
4 Emmanuel Court Reddicroft Sutton Coldfield West Midlands B73 6AZ
Accountants
For and on Behalf of Tee Accounts Limited t/a On The Spot Rosehill House Polgooth PL26 7BA
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Disinformation Index Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
15,981 
15,981 
Current assets
Debtors
381,184 
417,993 
Cash at bank and in hand
88,575 
96,040 
469,759 
514,033 
Creditors: amounts falling due within one year
(504,599)
(440,671)
Net current (liabilities)/assets
(34,840)
73,362 
Net (liabilities)/assets
(18,859)
89,343 
Reserves
Profit and loss account
(18,859)
89,343 
Members' funds
(18,859)
89,343 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by
Clare Melford Director Company Registration No. 11297397
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Disinformation Index Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Disinformation Index Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 11297397. The registered office is 4 Emmanuel Court, Reddicroft, Sutton Coldfield, West Midlands, B73 6AZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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. 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.
Intangible fixed assets
Intangible fixed assets are the purchase of computer code which has not yet been amortised.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
15,981 
At 31 December 2022
15,981 
Amortisation
At 1 January 2022
- 
At 31 December 2022
- 
Net book value
At 31 December 2022
15,981 
At 31 December 2021
15,981 
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Disinformation Index Ltd Notes to the Accounts for the year ended 31 December 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
30,882 
16,745 
Trade debtors
321,247 
112,471 
Accrued income and prepayments
29,055 
34,398 
Other debtors
- 
254,379 
381,184 
417,993 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
70,789 
43,766 
Taxes and social security
28,012 
1 
Other creditors
405,753 
771 
Loans from directors
40 
40 
Accruals
5 
13,192 
Deferred income
- 
382,901 
504,599 
440,671 
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
8
Average number of employees
During the year the average number of employees was 8 (2021: 5).
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