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2022-12-31 13202073 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13202073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13202073 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13202073 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13202073 dpl-frs:CostSales 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales 2021-12-31 13202073 dpl-frs:CostSales 2022-12-31 13202073 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13202073 frs-bus:Director1 2022-01-01 2022-12-31 13202073 frs-bus:Director1 2021-12-31 13202073 frs-bus:Director1 2022-12-31 13202073 frs-bus:Director2 2022-01-01 2022-12-31 13202073 frs-bus:Director2 2021-12-31 13202073 frs-bus:Director2 2022-12-31 13202073 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 13202073 1 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 1 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13202073 2 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 2 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13202073 3 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 3 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13202073 4 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 4 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13202073 5 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 5 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13202073 6 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 6 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13202073 7 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 7 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13202073 8 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 8 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13202073 9 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 9 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13202073 10 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 10 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13202073 11 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 11 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13202073 12 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 12 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13202073 13 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 13 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13202073 14 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 14 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13202073 15 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 15 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13202073 16 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 16 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13202073 17 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 17 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13202073 18 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 18 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13202073 19 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 19 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13202073 20 2022-01-01 2022-12-31 13202073 frs-core:CurrentFinancialInstruments 20 2022-12-31 13202073 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13202073 dpl-frs:Item1 2022-01-01 2022-12-31 13202073 dpl-frs:Item1 2021-12-31 13202073 dpl-frs:Item1 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13202073 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dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13202073 dpl-frs:Item4 2022-01-01 2022-12-31 13202073 dpl-frs:Item4 2021-12-31 13202073 dpl-frs:Item4 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13202073 dpl-frs:Item5 2022-01-01 2022-12-31 13202073 dpl-frs:Item5 2021-12-31 13202073 dpl-frs:Item5 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13202073 dpl-frs:Item6 2022-01-01 2022-12-31 13202073 dpl-frs:Item6 2021-12-31 13202073 dpl-frs:Item6 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13202073 dpl-frs:Item7 2022-01-01 2022-12-31 13202073 dpl-frs:Item7 2021-12-31 13202073 dpl-frs:Item7 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13202073 dpl-frs:Item8 2022-01-01 2022-12-31 13202073 dpl-frs:Item8 2021-12-31 13202073 dpl-frs:Item8 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13202073 dpl-frs:Item9 2022-01-01 2022-12-31 13202073 dpl-frs:Item9 2021-12-31 13202073 dpl-frs:Item9 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13202073 dpl-frs:Item10 2022-01-01 2022-12-31 13202073 dpl-frs:Item10 2021-12-31 13202073 dpl-frs:Item10 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13202073 dpl-frs:Item11 2022-01-01 2022-12-31 13202073 dpl-frs:Item11 2021-12-31 13202073 dpl-frs:Item11 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13202073 dpl-frs:Item12 2022-01-01 2022-12-31 13202073 dpl-frs:Item12 2021-12-31 13202073 dpl-frs:Item12 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13202073 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13202073 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13202073 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13202073 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13202073 1 2022-01-01 2022-12-31 13202073 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13202073
RQ Ratings Ltd
Unaudited Financial Statements
For the Period 1 January 2023 to 31 October 2023
Flinder Effect Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13202073
31 October 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 236,699 165,938
236,699 165,938
CURRENT ASSETS
Debtors 5 97,763 104,874
Cash at bank and in hand 171,101 440,058
268,864 544,932
Creditors: Amounts Falling Due Within One Year 6 (150,609 ) (33,549 )
NET CURRENT ASSETS (LIABILITIES) 118,255 511,383
TOTAL ASSETS LESS CURRENT LIABILITIES 354,954 677,321
NET ASSETS 354,954 677,321
CAPITAL AND RESERVES
Called up share capital 7 259 236
Share premium account 1,049,755 959,826
Profit and Loss Account (695,060 ) (282,741 )
SHAREHOLDERS' FUNDS 354,954 677,321
Page 1
Page 2
For the period ending 31 October 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 J Ridd
Director
31 January 2024
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
RQ Ratings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13202073 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life of three years.
2.4. Research and Development
Development costs are being amortised evenly over their estimated useful life of three years.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Patent and licences. It is amortised to the profit and loss account over its estimated economic life of three years.
2.6. 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 and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement consitutes a financing transaction, where the transaction is measured at the present value if the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial instruments

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute and financing transaction, where the debt instrument is measured at the present value of 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 creditor are 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 at amortised cost using the effective interest method.
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Page 4
2.7. 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 they 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2022: 2)
4 2
4. Intangible Assets
Computer software Development Costs Patent and licences Total
£ £ £ £
Cost
As at 1 January 2023 17,000 202,625 1,110 220,735
Additions - 154,345 - 154,345
As at 31 October 2023 17,000 356,970 1,110 375,080
Amortisation
As at 1 January 2023 10,389 43,716 692 54,797
Provided during the period 4,722 78,553 309 83,584
As at 31 October 2023 15,111 122,269 1,001 138,381
Net Book Value
As at 31 October 2023 1,889 234,701 109 236,699
As at 1 January 2023 6,611 158,909 418 165,938
5. Debtors
31 October 2023 31 December 2022
£ £
Due within one year
Trade debtors 6,341 2,700
Other debtors 91,422 102,174
97,763 104,874
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Page 5
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 December 2022
£ £
Trade creditors 17,576 19,953
Other creditors 121,617 4,550
Taxation and social security 11,416 9,046
150,609 33,549
7. Share Capital
31 October 2023 31 December 2022
£ £
Allotted, Called up and fully paid 259 236
Page 5