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2022-12-31 12879695 16 2022-01-01 2022-12-31 12879695 frs-core:CurrentFinancialInstruments 16 2022-12-31 12879695 frs-core:Non-currentFinancialInstruments 16 2022-12-31 12879695 17 2022-01-01 2022-12-31 12879695 frs-core:CurrentFinancialInstruments 17 2022-12-31 12879695 frs-core:Non-currentFinancialInstruments 17 2022-12-31 12879695 18 2022-01-01 2022-12-31 12879695 frs-core:CurrentFinancialInstruments 18 2022-12-31 12879695 frs-core:Non-currentFinancialInstruments 18 2022-12-31 12879695 19 2022-01-01 2022-12-31 12879695 frs-core:CurrentFinancialInstruments 19 2022-12-31 12879695 frs-core:Non-currentFinancialInstruments 19 2022-12-31 12879695 20 2022-01-01 2022-12-31 12879695 frs-core:CurrentFinancialInstruments 20 2022-12-31 12879695 frs-core:Non-currentFinancialInstruments 20 2022-12-31 12879695 dpl-frs:Item1 2022-01-01 2022-12-31 12879695 dpl-frs:Item1 2021-12-31 12879695 dpl-frs:Item1 2022-12-31 12879695 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 12879695 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2020-09-15 2021-12-31 12879695 frs-core:CapitalRedemptionReserve 2020-09-14 12879695 frs-core:CapitalRedemptionReserve 2021-12-31 12879695 frs-core:OtherReservesSubtotal 2020-09-15 2021-12-31 12879695 frs-core:OtherReservesSubtotal 2020-09-14 12879695 frs-core:OtherReservesSubtotal 2021-12-31 12879695 frs-core:RevaluationReserve 2020-09-15 2021-12-31 12879695 frs-core:RevaluationReserve 2020-09-14 12879695 frs-core:RevaluationReserve 2021-12-31 12879695 frs-core:SharePremium 2020-09-15 2021-12-31 12879695 frs-core:SharePremium 2020-09-14 12879695 frs-core:SharePremium 2021-12-31 12879695 frs-core:ShareCapital 2020-09-15 2021-12-31 12879695 frs-core:ShareCapital 2020-09-14 12879695 frs-core:ShareCapital 2021-12-31 12879695 frs-core:RetainedEarningsAccumulatedLosses 2020-09-15 2021-12-31 12879695 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-09-14 12879695 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12879695 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frs-bus:PreferenceShareClass1 2021-12-31 12879695 frs-bus:PreferenceShareClass2 2020-09-15 2021-12-31 12879695 frs-bus:PreferenceShareClass2 2020-09-14 12879695 frs-bus:PreferenceShareClass2 2021-12-31 12879695 frs-bus:PreferenceShareClass3 2020-09-15 2021-12-31 12879695 frs-bus:PreferenceShareClass3 2020-09-14 12879695 frs-bus:PreferenceShareClass3 2021-12-31 12879695 frs-bus:PreferenceShareClass4 2020-09-15 2021-12-31 12879695 frs-bus:PreferenceShareClass4 2020-09-14 12879695 frs-bus:PreferenceShareClass4 2021-12-31 12879695 frs-bus:PreferenceShareClass5 2020-09-15 2021-12-31 12879695 frs-bus:PreferenceShareClass5 2020-09-14 12879695 frs-bus:PreferenceShareClass5 2021-12-31 12879695 1 2020-09-15 2021-12-31 12879695 1 2021-12-31 12879695 1 2020-09-15 2021-12-31 12879695 frs-core:LeasedAssets 2020-09-15 2021-12-31 12879695 frs-core:OwnedAssets 2020-09-15 2021-12-31 12879695 frs-core:CurrencyRisk 2020-09-15 2021-12-31 12879695 frs-core:MarketRisk 2020-09-15 2021-12-31 12879695 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-15 2021-12-31 12879695 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-14 12879695 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 12879695 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-15 2021-12-31 12879695 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-14 12879695 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 12879695 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 12879695 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 12879695 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 12879695 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Registered number: 12879695
AUSTABILITY GROUP LTD
Unaudited Financial Statements
For The Year Ended 31 December 2022
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Navid Khandan
Mr Dale Allen
Mr William Anthony Wurch
Company Number 12879695
Registered Office 65
Compton Street
London
EC1V 0BN
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: 12879695
31 December 2022 31 December 2021
Notes $ $ $ $
FIXED ASSETS
Intangible Assets 3 5,404,335 5,366,169
Investments 131,732 131,732
5,536,067 5,497,901
CURRENT ASSETS
Debtors 4 6,596,828 6,111,937
Cash at bank and in hand 7,620 10,463
6,604,448 6,122,400
Creditors: Amounts Falling Due Within One Year 5 (6,764,684 ) (6,245,350 )
NET CURRENT ASSETS (LIABILITIES) (160,236 ) (122,950 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,375,831 5,374,951
NET ASSETS 5,375,831 5,374,951
CAPITAL AND RESERVES
Called up share capital 6 135 135
Revaluation reserve 7 5,311,472 5,366,169
Profit and Loss Account 64,224 8,647
SHAREHOLDERS' FUNDS 5,375,831 5,374,951
Page 2
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For the year ending 31 December 2022 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 Navid Khandan
Director
27/02/2024
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
$ $ $ $
Profit for year - - 2,008,647 2,008,647
Net investment property revaluation reserve - 5,366,169 - 5,366,169
Other comprehensive income for the period - 5,366,169 - 5,366,169
Total comprehensive income for the period - 5,366,169 2,008,647 7,374,816
Dividends paid - - (2,000,000) (2,000,000)
Arising on shares issued during the period 135 - - 135
As at 31 December 2021 and 1 January 2022 135 5,366,169 8,647 5,374,951
Profit for year - - 55,577 55,577
Movement on revaluation - (54,697 ) - (54,697 )
Net investment property revaluation reserve - - - -
Other comprehensive income for the year - (54,697 ) - (54,697 )
Total comprehensive income for the year - (54,697) 55,577 880
As at 31 December 2022 135 5,311,472 64,224 5,375,831
Page 4
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 USD, which is the functional currency of the entity.
1.2. 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.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
1.5. 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.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2021: 3)
3 3
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3. Intangible Assets
Goodwill Other Total
$ $ $
Cost
As at 1 January 2022 5,366,169 - 5,366,169
Additions - 38,166 38,166
As at 31 December 2022 5,366,169 38,166 5,404,335
Net Book Value
As at 31 December 2022 5,366,169 38,166 5,404,335
As at 1 January 2022 5,366,169 - 5,366,169
4. Debtors
31 December 2022 31 December 2021
$ $
Due within one year
Trade debtors 112,366 -
Other debtors 4,482,844 4,111,937
Dividneds receivable from subsidiary 2,000,000 2,000,000
VAT 1,618 -
6,596,828 6,111,937
Other Debtors include amounts due from subsidiaries totalling $ 4,482,787.11: $ 486,760.14 from Austability Global DMCC Dubai and $ 3,705,605.00 from Austability Pty Ltd. The interest is chargeble on the amounts outstanding. Interest of $ 680,412 charged to Austability Pty Ltd and $ 45,337 charged to Austability Global DMCC Dubai.
Balance of $ 40,000 is due from Austability Pty Ltd for management fee.
Dividends of $ 2,000,000 declared and receivable from Austability Pty Ltd Australia.
5. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
$ $
Trade creditors 91,053 -
Corporation tax 16,257 2,028
Other creditors 4,657,374 4,243,322
Dividends payable 2,000,000 2,000,000
6,764,684 6,245,350
Other creditors include loans payable $4,657,374 to various private lenders. Interest chargebale on the loans ranges between 10% and 16.67%. The loans are renewable and considered as current liability.
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6. Share Capital
31 December 2022 31 December 2021
$ $
Allotted, Called up and fully paid 135 135
Value Number 31 December 2022 31 December 2021
Allotted, called up and fully paid $ $ $
Ordinary Shares 1.350 100 135 135
7. Reserves
Revaluation Reserve
$
As at 1 January 2022 5,366,169
Movement on revaluation (54,697 )
Net investment property revaluation reserve -
As at 31 December 2022 5,311,472
8. Related Party Transactions
Other Debtors include amounts due from subsidiaries totalling $ 486,760.14 (2021:$ 4,192,366) from Austability Global DMCC Dubai and $ 3,705,606 (2021: $3,705,606) from Austability Pty Ltd. The ineterest is chargeble on the amounts outstanding.
Balance of $ 40,000 is due from Austability Pty Ltd for management fee.
9. General Information
AUSTABILITY GROUP LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12879695 . The registered office is 65, Compton Street, London, EC1V 0BN.
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