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07870235 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07870235 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07870235 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:UnlistedNon-exchangeTraded 2021-02-28 07870235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 07870235 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 07870235 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 07870235 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2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 1 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 1 2022-02-28 07870235 2 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 2 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 2 2022-02-28 07870235 3 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 3 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 3 2022-02-28 07870235 4 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 4 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 4 2022-02-28 07870235 5 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 5 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 5 2022-02-28 07870235 6 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 6 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 6 2022-02-28 07870235 7 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 7 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 7 2022-02-28 07870235 8 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 8 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 8 2022-02-28 07870235 9 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 9 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 9 2022-02-28 07870235 10 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 10 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 10 2022-02-28 07870235 11 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 11 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 11 2022-02-28 07870235 12 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 12 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 12 2022-02-28 07870235 13 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 13 2022-02-28 07870235 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2022-02-28 07870235 20 2021-03-01 2022-02-28 07870235 frs-core:CurrentFinancialInstruments 20 2022-02-28 07870235 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07870235 dpl-frs:Item1 2021-03-01 2022-02-28 07870235 dpl-frs:Item1 2021-02-28 07870235 dpl-frs:Item1 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 07870235 dpl-frs:Item2 2021-03-01 2022-02-28 07870235 dpl-frs:Item2 2021-02-28 07870235 dpl-frs:Item2 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07870235 dpl-frs:Item3 2021-03-01 2022-02-28 07870235 dpl-frs:Item3 2021-02-28 07870235 dpl-frs:Item3 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07870235 dpl-frs:Item4 2021-03-01 2022-02-28 07870235 dpl-frs:Item4 2021-02-28 07870235 dpl-frs:Item4 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07870235 dpl-frs:Item5 2021-03-01 2022-02-28 07870235 dpl-frs:Item5 2021-02-28 07870235 dpl-frs:Item5 2022-02-28 07870235 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2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07870235 dpl-frs:Item8 2021-03-01 2022-02-28 07870235 dpl-frs:Item8 2021-02-28 07870235 dpl-frs:Item8 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07870235 dpl-frs:Item9 2021-03-01 2022-02-28 07870235 dpl-frs:Item9 2021-02-28 07870235 dpl-frs:Item9 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07870235 dpl-frs:Item10 2021-03-01 2022-02-28 07870235 dpl-frs:Item10 2021-02-28 07870235 dpl-frs:Item10 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07870235 dpl-frs:Item11 2021-03-01 2022-02-28 07870235 dpl-frs:Item11 2021-02-28 07870235 dpl-frs:Item11 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07870235 dpl-frs:Item12 2021-03-01 2022-02-28 07870235 dpl-frs:Item12 2021-02-28 07870235 dpl-frs:Item12 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07870235 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07870235 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07870235 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07870235 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07870235 1 2021-03-01 2022-02-28 07870235 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07870235
Intelligence Squared (UK) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07870235
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,236 2,361
Investments 5 - 25,000
1,236 27,361
CURRENT ASSETS
Debtors 6 258,994 196,332
Cash at bank and in hand 20,893 79,022
279,887 275,354
Creditors: Amounts Falling Due Within One Year 7 (230,477 ) (252,329 )
NET CURRENT ASSETS (LIABILITIES) 49,410 23,025
TOTAL ASSETS LESS CURRENT LIABILITIES 50,646 50,386
Creditors: Amounts Falling Due After More Than One Year 8 (233,318 ) (238,104 )
NET LIABILITIES (182,672 ) (187,718 )
CAPITAL AND RESERVES
Called up share capital 9 103,627 103,627
Share premium account 195,000 195,000
Profit and Loss Account (481,299 ) (486,345 )
SHAREHOLDERS' FUNDS (182,672) (187,718)
Page 1
Page 2
For the year ending 28 February 2023 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.
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 McAllester
Director
22/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Intelligence Squared (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07870235 . The registered office is 48 Sellons Avenue, London, NW10 4HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover shown in the profit and loss account represents amounts invoiced during the period exclusive of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of an asset, less its estimated residual value, over their expected useful lif of that asset on the following bases:
Office Equipment 25 per cent Straight line
2.4. Foreign Currencies
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 at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Tangible Assets
Office Equipment
£
Cost
As at 1 March 2022 34,586
As at 28 February 2023 34,586
Depreciation
As at 1 March 2022 32,225
Provided during the period 1,125
As at 28 February 2023 33,350
Net Book Value
As at 28 February 2023 1,236
As at 1 March 2022 2,361
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 March 2022 25,000
Disposals (25,000 )
As at 28 February 2023 -
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 -
As at 1 March 2022 25,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,360 40,526
Prepayments and accrued income 19,098 -
Other debtors 14 23
Loans for Purchase of Shares 3,627 3,627
Amounts owed by group undertakings 34,250 25,853
135,349 70,029
Due after more than one year
Deferred tax current asset 123,645 126,303
123,645 126,303
258,994 196,332
Loans for share purchase includes one loan to an employee for the purpose of purchasing shares for a share option agreement.



7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 85,321 67,938
Bank loans and overdrafts - 15,100
Other taxes and social security 92,988 44,914
Other creditors 123 1,329
Accruals and deferred income 52,045 123,048
230,477 252,329
Other Creditors includes deferred income of £14,072 (2020: £94,060).
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 15,100 -
Amounts owed to group undertakings 218,218 238,104
233,318 238,104
There was a loan made by the BVI Group company of £238,105.

9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 103,627 103,627
2023 2022
Allotted, called up and fully paid £ £
4,145,080 Ordinary Shares of £ 0.025 each 103,627 103,627
10. Controlling Party
The company's controlling party is a Hong Kong registered compay, Intelligence Squared Group Limited , by virtue of his ownership of 91.67% of the issued share capital in the company.
Page 5