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12146414 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12146414 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12146414 frs-core:CostValuation 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12146414 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12146414 frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:ListedExchangeTraded 2021-08-31 12146414 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12146414 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12146414 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12146414 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12146414 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12146414 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12146414 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12146414 dpl-frs:CostSales 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales 2021-08-31 12146414 dpl-frs:CostSales 2022-08-31 12146414 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12146414 frs-bus:Director1 2021-09-01 2022-08-31 12146414 frs-bus:Director1 2021-08-31 12146414 frs-bus:Director1 2022-08-31 12146414 frs-bus:Director2 2021-09-01 2022-08-31 12146414 frs-bus:Director2 2021-08-31 12146414 frs-bus:Director2 2022-08-31 12146414 frs-bus:Director3 2021-09-01 2022-08-31 12146414 frs-bus:Director3 2021-08-31 12146414 frs-bus:Director3 2022-08-31 12146414 1 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 1 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12146414 2 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 2 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12146414 3 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 3 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12146414 4 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 4 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12146414 5 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 5 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12146414 6 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 6 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12146414 7 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 7 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12146414 8 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 8 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12146414 9 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 9 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12146414 10 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 10 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12146414 11 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 11 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12146414 12 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 12 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12146414 13 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 13 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12146414 14 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 14 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12146414 15 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 15 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12146414 16 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 16 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12146414 17 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 17 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12146414 18 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 18 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12146414 19 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 19 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12146414 20 2021-09-01 2022-08-31 12146414 frs-core:CurrentFinancialInstruments 20 2022-08-31 12146414 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12146414 dpl-frs:Item1 2021-09-01 2022-08-31 12146414 dpl-frs:Item1 2021-08-31 12146414 dpl-frs:Item1 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12146414 dpl-frs:Item2 2021-09-01 2022-08-31 12146414 dpl-frs:Item2 2021-08-31 12146414 dpl-frs:Item2 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12146414 dpl-frs:Item3 2021-09-01 2022-08-31 12146414 dpl-frs:Item3 2021-08-31 12146414 dpl-frs:Item3 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12146414 dpl-frs:Item4 2021-09-01 2022-08-31 12146414 dpl-frs:Item4 2021-08-31 12146414 dpl-frs:Item4 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12146414 dpl-frs:Item5 2021-09-01 2022-08-31 12146414 dpl-frs:Item5 2021-08-31 12146414 dpl-frs:Item5 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12146414 dpl-frs:Item6 2021-09-01 2022-08-31 12146414 dpl-frs:Item6 2021-08-31 12146414 dpl-frs:Item6 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12146414 dpl-frs:Item7 2021-09-01 2022-08-31 12146414 dpl-frs:Item7 2021-08-31 12146414 dpl-frs:Item7 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12146414 dpl-frs:Item8 2021-09-01 2022-08-31 12146414 dpl-frs:Item8 2021-08-31 12146414 dpl-frs:Item8 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12146414 dpl-frs:Item9 2021-09-01 2022-08-31 12146414 dpl-frs:Item9 2021-08-31 12146414 dpl-frs:Item9 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12146414 dpl-frs:Item10 2021-09-01 2022-08-31 12146414 dpl-frs:Item10 2021-08-31 12146414 dpl-frs:Item10 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12146414 dpl-frs:Item11 2021-09-01 2022-08-31 12146414 dpl-frs:Item11 2021-08-31 12146414 dpl-frs:Item11 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12146414 dpl-frs:Item12 2021-09-01 2022-08-31 12146414 dpl-frs:Item12 2021-08-31 12146414 dpl-frs:Item12 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12146414 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12146414 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12146414 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12146414 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12146414 1 2021-09-01 2022-08-31 12146414 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12146414
Medwise AI Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12146414
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,596 3,626
2,596 3,626
CURRENT ASSETS
Debtors 5 7,693 18,565
Cash at bank and in hand 723,071 16,967
730,764 35,532
Creditors: Amounts Falling Due Within One Year 6 9,265 (4,705 )
NET CURRENT ASSETS (LIABILITIES) 740,029 30,827
TOTAL ASSETS LESS CURRENT LIABILITIES 742,625 34,453
Creditors: Amounts Falling Due After More Than One Year 7 - (14,766 )
NET ASSETS 742,625 19,687
CAPITAL AND RESERVES
Called up share capital 9 2,956 2,025
Share premium account 1,814,158 588,153
Capital redemption reserve 649 649
Other reserves 336,184 181,021
Profit and Loss Account (1,411,322 ) (752,161 )
SHAREHOLDERS' FUNDS 742,625 19,687
Page 1
Page 2
For the year ending 31 August 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
Dr Hon Lung Keith Tsui
Director
29 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Medwise AI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12146414 . The registered office is Nexus House, Discovery Way, Leeds, West Yorkshire, LS2 3AA.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future. 
The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Computer Equipment Straight line, over 3 years
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
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, are recognised at transaction price including transaction costs.
Trade creditors 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.
Page 3
Page 4
2.7. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2.9. 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.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Share Based Payments
The company operates an equity-settled, share-based compensation plan, under which the entity received services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. 
The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. 
2.12. Research and Development
In the research phase of an internal project, it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives. 
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 5)
6 5
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 6,003
Additions 1,290
As at 31 August 2023 7,293
Depreciation
As at 1 September 2022 2,377
Provided during the period 2,320
As at 31 August 2023 4,697
Net Book Value
As at 31 August 2023 2,596
As at 1 September 2022 3,626
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 18,000
Prepayments and accrued income 475 -
VAT 7,131 565
Directors' loan accounts 87 -
7,693 18,565
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,339 59
Bank loans and overdrafts 46,429 50,000
Other loans - 18,925
Corporation tax (98,563 ) (75,035 )
Other taxes and social security 15,494 -
Other creditors 1,010 1,005
Accruals and deferred income 17,026 9,751
(9,265 ) 4,705
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans - 14,766
- 14,766
Page 5
Page 6
8. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 46,429 50,000
Other loans - 18,925
46,429 68,925
2023 2022
£ £
Amounts falling due between one and five years:
Other loans - 14,766
- 14,766
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
135,112 Ordinary Shares of £ 0.01 each 1,351 1,351
98,416 Ordinary A shares of £ 0.01 each 984 674
62,125 Ordinary B shares of £ 0.01 each 621 -
2,956 2,025
Shares issued during the period: £
30,992 Ordinary A shares of £ 0.01 each 310
62,125 Ordinary B shares of £ 0.01 each 621
931
On 22 March 2023, 25,431 Ordinary A Shares of £0.01 each were allotted as fully paid at a price per share of £13.49.
On 22 March 2023, 43,365 Ordinary B Shares of £0.01 each were allotted as fully paid at a price per share of £13.49.
On 22 March 2023, 8,472 Ordinary B Shares of £0.01 each were allotted as fully paid at a price per share of £11.80.
On 22 March 2023, 2,168 Ordinary B Shares of £0.01 each were allotted as fully paid at a price per share of £8.73.
On 22 March 2023, 6,267 Ordinary B Shares of £0.01 each were allotted as fully paid at a price per share of £12.76.
On 20 June 2023, 5,561 Ordinary A Shares of £0.01 each were allotted as fully paid at a price per share of £13.49.
On 20 June 2023, 1,853 Ordinary B Shares of £0.01 each were allotted as fully paid at a price per share of £13.49.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Dr Hon Lung Keith Tsui - 87 - - (87 )
The above loan is unsecured, interest free and repayable on demand.
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