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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07622607 frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:UnlistedNon-exchangeTraded 2021-05-31 07622607 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 07622607 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 07622607 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07622607 dpl-frs:CostSales 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales 2021-05-31 07622607 dpl-frs:CostSales 2022-05-31 07622607 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 07622607 frs-bus:Director1 2021-06-01 2022-05-31 07622607 frs-bus:Director1 2021-05-31 07622607 frs-bus:Director1 2022-05-31 07622607 frs-bus:Director2 2021-06-01 2022-05-31 07622607 frs-bus:Director2 2021-05-31 07622607 frs-bus:Director2 2022-05-31 07622607 1 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 1 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 1 2022-05-31 07622607 2 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 2 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 2 2022-05-31 07622607 3 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 3 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 3 2022-05-31 07622607 4 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 4 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 4 2022-05-31 07622607 5 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 5 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 5 2022-05-31 07622607 6 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 6 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 6 2022-05-31 07622607 7 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 7 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 7 2022-05-31 07622607 8 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 8 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 8 2022-05-31 07622607 9 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 9 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 9 2022-05-31 07622607 10 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 10 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 10 2022-05-31 07622607 11 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 11 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 11 2022-05-31 07622607 12 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 12 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 12 2022-05-31 07622607 13 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 13 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 13 2022-05-31 07622607 14 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 14 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 14 2022-05-31 07622607 15 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 15 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 15 2022-05-31 07622607 16 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 16 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 16 2022-05-31 07622607 17 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 17 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 17 2022-05-31 07622607 18 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 18 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 18 2022-05-31 07622607 19 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 19 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 19 2022-05-31 07622607 20 2021-06-01 2022-05-31 07622607 frs-core:CurrentFinancialInstruments 20 2022-05-31 07622607 frs-core:Non-currentFinancialInstruments 20 2022-05-31 07622607 dpl-frs:Item1 2021-06-01 2022-05-31 07622607 dpl-frs:Item1 2021-05-31 07622607 dpl-frs:Item1 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 07622607 dpl-frs:Item2 2021-06-01 2022-05-31 07622607 dpl-frs:Item2 2021-05-31 07622607 dpl-frs:Item2 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 07622607 dpl-frs:Item3 2021-06-01 2022-05-31 07622607 dpl-frs:Item3 2021-05-31 07622607 dpl-frs:Item3 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 07622607 dpl-frs:Item4 2021-06-01 2022-05-31 07622607 dpl-frs:Item4 2021-05-31 07622607 dpl-frs:Item4 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 07622607 dpl-frs:Item5 2021-06-01 2022-05-31 07622607 dpl-frs:Item5 2021-05-31 07622607 dpl-frs:Item5 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 07622607 dpl-frs:Item6 2021-06-01 2022-05-31 07622607 dpl-frs:Item6 2021-05-31 07622607 dpl-frs:Item6 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 07622607 dpl-frs:Item7 2021-06-01 2022-05-31 07622607 dpl-frs:Item7 2021-05-31 07622607 dpl-frs:Item7 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 07622607 dpl-frs:Item8 2021-06-01 2022-05-31 07622607 dpl-frs:Item8 2021-05-31 07622607 dpl-frs:Item8 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 07622607 dpl-frs:Item9 2021-06-01 2022-05-31 07622607 dpl-frs:Item9 2021-05-31 07622607 dpl-frs:Item9 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 07622607 dpl-frs:Item10 2021-06-01 2022-05-31 07622607 dpl-frs:Item10 2021-05-31 07622607 dpl-frs:Item10 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 07622607 dpl-frs:Item11 2021-06-01 2022-05-31 07622607 dpl-frs:Item11 2021-05-31 07622607 dpl-frs:Item11 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 07622607 dpl-frs:Item12 2021-06-01 2022-05-31 07622607 dpl-frs:Item12 2021-05-31 07622607 dpl-frs:Item12 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 07622607 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 07622607 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 07622607 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 07622607 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 07622607 1 2021-06-01 2022-05-31 07622607 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07622607
Resource Guru Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07622607
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 10,445 4,085
10,445 4,085
CURRENT ASSETS
Debtors 6 50,037 34,281
Cash at bank and in hand 376,467 812,508
426,504 846,789
Creditors: Amounts Falling Due Within One Year 7 (211,245 ) (82,096 )
NET CURRENT ASSETS (LIABILITIES) 215,259 764,693
TOTAL ASSETS LESS CURRENT LIABILITIES 225,704 768,778
Creditors: Amounts Falling Due After More Than One Year 8 - (250,000 )
NET ASSETS 225,704 518,778
CAPITAL AND RESERVES
Called up share capital 1,554 1,554
Share premium account 694,216 694,216
Profit and Loss Account (470,066 ) (176,992 )
SHAREHOLDERS' FUNDS 225,704 518,778
Page 1
Page 2
For the year ending 31 May 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 Percy Stilwell
Director
29 September 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
Resource Guru Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07622607 . The registered office is 86-90 Paul Street, London, England, EC2A 4NE.
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, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised to the profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and fittings 20% straight line
Computer equipment 25% reducing balance method
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.6. 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 on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current 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.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
Page 3
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 13 8
13 8
4. Intangible Assets
Intellectual property
£
Cost
As at 1 June 2022 768
As at 31 May 2023 768
Amortisation
As at 1 June 2022 768
As at 31 May 2023 768
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 June 2022 - 8,479 8,479
Additions 1,501 7,527 9,028
As at 31 May 2023 1,501 16,006 17,507
Depreciation
As at 1 June 2022 - 4,394 4,394
Provided during the period 213 2,455 2,668
As at 31 May 2023 213 6,849 7,062
Net Book Value
As at 31 May 2023 1,288 9,157 10,445
As at 1 June 2022 - 4,085 4,085
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 24,872 19,953
Other debtors 25,165 14,328
50,037 34,281
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 37,736 29,674
Bank loans and overdrafts 125,000 -
Other creditors 19,082 30,520
Taxation and social security 29,427 21,902
211,245 82,096
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 250,000
- 250,000
Page 5