|
|
For the year ended |
|
|
Consolidated Statement of Financial Position |
2022 |
2021 |
||
Note |
£ |
£ |
£ |
Intangible assets |
6 |
|
|
|
Tangible assets |
7 |
|
|
|
--------- |
--------- |
|||
|
|
|||
Debtors |
9 |
|
|
|
Cash at bank and in hand |
|
|
||
--------- |
--------- |
|||
|
|
|||
Creditors: amounts falling due within one year |
10 |
|
|
|
------------ |
--------- |
|||
Net current liabilities |
|
|
||
--------- |
--------- |
|||
Total assets less current liabilities |
(
|
|
||
Creditors: amounts falling due after more than one year |
11 |
|
|
|
--------- |
--------- |
|||
Net (liabilities)/assets |
(
|
|
||
--------- |
--------- |
|||
Called up share capital |
|
|
|
Share premium account |
|
|
|
Other reserves |
(
|
(
|
|
Profit and loss account |
(
|
(
|
|
------------ |
------------ |
||
Shareholders (deficit)/funds |
(
|
|
|
------------ |
------------ |
||
|
Director |
|
Company Statement of Financial Position |
2022 |
2021 |
||
Note |
£ |
£ |
£ |
Intangible assets |
6 |
|
|
|
Tangible assets |
7 |
|
|
|
Investments |
8 |
|
|
|
--------- |
--------- |
|||
|
|
|||
Debtors |
9 |
|
|
|
Cash at bank and in hand |
|
|
||
--------- |
--------- |
|||
|
|
|||
Creditors: amounts falling due within one year |
10 |
|
|
|
--------- |
--------- |
|||
Net current (liabilities)/assets |
(
|
|
||
--------- |
--------- |
|||
Total assets less current liabilities |
|
|
||
Creditors: amounts falling due after more than one year |
11 |
|
|
|
--------- |
--------- |
|||
Net assets |
|
|
||
--------- |
--------- |
|||
Called up share capital |
|
|
|
Share premium account |
|
|
|
Profit and loss account |
(
|
(
|
|
------------ |
------------ |
||
Shareholders funds |
|
|
|
------------ |
------------ |
||
|
Director |
|
Consolidated Statement of Changes in Equity |
Called up share capital |
Share premium account |
Other reserves |
Profit and loss account |
Total |
||
£ |
£ |
£ |
£ |
£ |
||
At 1 January 2021 |
|
|
(
|
(
|
|
|
Loss for the year |
(
|
(
|
||||
Other comprehensive income for the year: |
||||||
Foreign currency retranslation |
– |
– |
|
– |
|
|
---- |
------------ |
-------- |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
(
|
(
|
|
Issue of shares |
|
|
– |
– |
|
|
Equity-settled share-based payments |
– |
– |
– |
|
|
|
---- |
------------ |
-------- |
------------ |
------------ |
||
Total investments by and distributions to owners |
|
|
– |
|
|
|
At 31 December 2021 |
|
|
(
|
(
|
|
|
Loss for the year |
(
|
(
|
||||
---- |
------------ |
-------- |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
– |
(
|
(
|
|
Equity-settled share-based payments |
– |
– |
– |
|
|
|
---- |
---- |
---- |
-------- |
-------- |
||
Total investments by and distributions to owners |
– |
– |
– |
|
|
|
---- |
------------ |
-------- |
------------ |
--------- |
||
At 31 December 2022 |
|
|
(
|
(
|
(
|
|
---- |
------------ |
-------- |
------------ |
--------- |
||
|
Company Statement of Changes in Equity |
Called up share capital |
Share premium account |
Profit and loss account |
Total |
|
£ |
£ |
£ |
£ |
|
At 1 January 2021 |
|
|
(
|
|
Loss for the year |
(
|
(
|
||
---- |
------------ |
------------ |
------------ |
|
Total comprehensive income for the year |
– |
– |
(
|
(
|
Issue of shares |
|
|
– |
|
Equity-settled share-based payments |
– |
– |
|
|
---- |
------------ |
------------ |
------------ |
|
Total investments by and distributions to owners |
|
|
|
|
At 31 December 2021 |
|
|
(
|
|
Loss for the year |
(
|
(
|
||
---- |
------------ |
------------ |
------------ |
|
Total comprehensive income for the year |
– |
– |
(
|
(
|
Equity-settled share-based payments |
– |
– |
|
|
---- |
---- |
-------- |
-------- |
|
Total investments by and distributions to owners |
– |
– |
|
|
---- |
------------ |
------------ |
--------- |
|
At 31 December 2022 |
|
|
(
|
|
---- |
------------ |
------------ |
--------- |
|
|
Notes to the Financial Statements |
Software Development |
- |
|
|
Fixtures and fittings |
- |
|
|
Equipment |
- |
|
|
2022 |
2021 |
|
£ |
£ |
|
UK current tax income |
(
|
(
|
Foreign current tax expense |
|
– |
--------- |
--------- |
|
Total current tax |
(
|
(
|
--------- |
--------- |
|
Origination and reversal of timing differences |
– |
(
|
--------- |
--------- |
|
Tax on loss |
(
|
(
|
--------- |
--------- |
|
Group and company |
Development costs |
£ |
|
Cost |
|
At 1 January 2022 |
|
Additions from internal developments |
|
Disposals |
(
|
------------ |
|
At 31 December 2022 |
|
------------ |
|
Amortisation |
|
At 1 January 2022 |
|
Charge for the year |
|
Disposals |
(
|
------------ |
|
At 31 December 2022 |
|
------------ |
|
Carrying amount |
|
At 31 December 2022 |
|
------------ |
|
At 31 December 2021 |
|
------------ |
|
Group |
Fixtures and fittings |
Equipment |
Total |
£ |
£ |
£ |
|
Cost |
|||
At 1 January 2022 |
|
|
|
Additions |
– |
|
|
Disposals |
(
|
(
|
(
|
-------- |
-------- |
-------- |
|
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
Depreciation |
|||
At 1 January 2022 |
|
|
|
Charge for the year |
|
|
|
Disposals |
(
|
(
|
(
|
-------- |
-------- |
-------- |
|
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
Carrying amount |
|||
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
At 31 December 2021 |
|
|
|
-------- |
-------- |
-------- |
|
Company |
Fixtures and fittings |
Equipment |
Total |
£ |
£ |
£ |
|
Cost |
|||
At 1 January 2022 |
|
|
|
Additions |
– |
|
|
Disposals |
(
|
(
|
(
|
-------- |
-------- |
-------- |
|
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
Depreciation |
|||
At 1 January 2022 |
|
|
|
Charge for the year |
|
|
|
Disposals |
(
|
(
|
(
|
-------- |
-------- |
-------- |
|
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
Carrying amount |
|||
At 31 December 2022 |
|
|
|
-------- |
-------- |
-------- |
|
At 31 December 2021 |
|
|
|
-------- |
-------- |
-------- |
|
Company |
Shares in group undertakings |
£ |
|
Cost |
|
At 1 January 2022 and 31 December 2022 |
|
---- |
|
Impairment |
|
At 1 January 2022 and 31 December 2022 |
– |
---- |
|
Carrying amount |
|
At 1 January 2022 and 31 December 2022 |
|
---- |
|
At 31 December 2021 |
|
---- |
|
Class of share |
Percentage of shares held |
|
Subsidiary undertakings |
||
|
Ordinary shares |
100 |
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Trade debtors |
|
|
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
– |
– |
|
|
Other debtors |
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
|
|
Trade creditors |
|
|
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
– |
– |
|
– |
Social security and other taxes |
|
|
|
|
Other creditors |
|
|
|
|
------------ |
--------- |
--------- |
--------- |
|
|
|
|
|
|
------------ |
--------- |
--------- |
--------- |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
|
|
Other creditors |
|
– |
|
– |
--------- |
-------- |
--------- |
-------- |
|
|
|
|
|
|
--------- |
-------- |
--------- |
-------- |
|
Group and company |
2022 |
2021 |
||
No. |
WAEP |
No. |
WAEP |
|
Outstanding at 1 January 2022 |
|
– |
– |
– |
Granted during the year |
– |
– |
|
|
-------- |
----- |
-------- |
----- |
|
Outstanding at 31 December 2022 |
|
|
|
|
-------- |
----- |
-------- |
----- |
|
Exercisable at 31 December 2022 |
|
|
|
|
-------- |
----- |
-------- |
----- |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Equity-settled share-based payments |
|
|
|
|
-------- |
--------- |
-------- |
--------- |
|