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dpl-frs:Item6 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 07786534 dpl-frs:Item7 2023-01-01 2023-12-31 07786534 dpl-frs:Item7 2022-12-31 07786534 dpl-frs:Item7 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 07786534 dpl-frs:Item8 2023-01-01 2023-12-31 07786534 dpl-frs:Item8 2022-12-31 07786534 dpl-frs:Item8 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 07786534 dpl-frs:Item9 2023-01-01 2023-12-31 07786534 dpl-frs:Item9 2022-12-31 07786534 dpl-frs:Item9 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 07786534 dpl-frs:Item10 2023-01-01 2023-12-31 07786534 dpl-frs:Item10 2022-12-31 07786534 dpl-frs:Item10 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 07786534 dpl-frs:Item11 2023-01-01 2023-12-31 07786534 dpl-frs:Item11 2022-12-31 07786534 dpl-frs:Item11 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 07786534 dpl-frs:Item12 2023-01-01 2023-12-31 07786534 dpl-frs:Item12 2022-12-31 07786534 dpl-frs:Item12 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 07786534 1 2023-01-01 2023-12-31 07786534 frs-countries:EnglandWales 2023-01-01 2023-12-31 07786534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 07786534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 07786534 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 07786534 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 07786534 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 07786534 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 07786534 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 07786534 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 07786534 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 07786534 2021-12-31 07786534 2022-12-31 07786534 2022-01-01 2022-12-31 07786534 frs-core:CurrentFinancialInstruments 2022-12-31 07786534 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 07786534 frs-core:Non-currentFinancialInstruments 2022-12-31 07786534 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 07786534 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 07786534 frs-core:CurrentFinancialInstruments 2022-12-31 07786534 frs-core:AfterOneYear 2022-01-01 2022-12-31 07786534 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 07786534 frs-core:BetweenOneFiveYears 2022-12-31 07786534 frs-core:ComputerEquipment 2022-12-31 07786534 frs-core:ComputerEquipment 2022-01-01 2022-12-31 07786534 frs-core:ComputerEquipment 2021-12-31 07786534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 07786534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 07786534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 07786534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 07786534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 07786534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 07786534 frs-core:FurnitureFittings 2022-12-31 07786534 frs-core:FurnitureFittings 2022-01-01 2022-12-31 07786534 frs-core:FurnitureFittings 2021-12-31 07786534 frs-core:NetGoodwill 2022-12-31 07786534 frs-core:NetGoodwill 2022-01-01 2022-12-31 07786534 frs-core:NetGoodwill 2021-12-31 07786534 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 07786534 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 07786534 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 07786534 frs-core:LandBuildings 2022-12-31 07786534 frs-core:LandBuildings 2022-01-01 2022-12-31 07786534 frs-core:LandBuildings 2021-12-31 07786534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 07786534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 07786534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 07786534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 07786534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 07786534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 07786534 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 07786534 frs-core:MoreThanFiveYears 2022-12-31 07786534 frs-core:MotorVehicles 2022-12-31 07786534 frs-core:MotorVehicles 2022-01-01 2022-12-31 07786534 frs-core:MotorVehicles 2021-12-31 07786534 frs-core:OtherResidualIntangibleAssets 2022-12-31 07786534 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 07786534 frs-core:OtherResidualIntangibleAssets 2021-12-31 07786534 frs-core:PlantMachinery 2022-12-31 07786534 frs-core:PlantMachinery 2022-01-01 2022-12-31 07786534 frs-core:PlantMachinery 2021-12-31 07786534 frs-core:Secured 2022-12-31 07786534 frs-core:Unsecured 2022-12-31 07786534 frs-core:WithinOneYear 2022-01-01 2022-12-31 07786534 frs-core:WithinOneYear 2022-12-31 07786534 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 07786534 frs-core:CapitalRedemptionReserve 2021-12-31 07786534 frs-core:CapitalRedemptionReserve 2022-12-31 07786534 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 07786534 frs-core:OtherReservesSubtotal 2021-12-31 07786534 frs-core:OtherReservesSubtotal 2022-12-31 07786534 frs-core:RevaluationReserve 2022-01-01 2022-12-31 07786534 frs-core:RevaluationReserve 2021-12-31 07786534 frs-core:RevaluationReserve 2022-12-31 07786534 frs-core:SharePremium 2022-01-01 2022-12-31 07786534 frs-core:SharePremium 2021-12-31 07786534 frs-core:SharePremium 2022-12-31 07786534 frs-core:ShareCapital 2022-01-01 2022-12-31 07786534 frs-core:ShareCapital 2021-12-31 07786534 frs-core:ShareCapital 2022-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07786534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 07786534 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 07786534 frs-countries:Europe 2022-01-01 2022-12-31 07786534 frs-countries:NorthAmerica 2022-01-01 2022-12-31 07786534 frs-countries:SouthAmerica 2022-01-01 2022-12-31 07786534 frs-countries:Asia 2022-01-01 2022-12-31 07786534 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 07786534 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 07786534 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 07786534 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 07786534 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 07786534 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 07786534 frs-bus:FullAccounts 2022-01-01 2022-12-31 07786534 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 07786534 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 07786534 frs-bus:FRS102 2022-01-01 2022-12-31 07786534 frs-bus:MediumEntities 2022-01-01 2022-12-31 07786534 frs-bus:SmallEntities 2022-01-01 2022-12-31 07786534 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 07786534 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 07786534 frs-bus:Audited 2022-01-01 2022-12-31 07786534 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 07786534 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 07786534 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07786534 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07786534 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07786534 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07786534 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07786534 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07786534 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass1 2021-12-31 07786534 frs-bus:OrdinaryShareClass1 2022-12-31 07786534 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass2 2021-12-31 07786534 frs-bus:OrdinaryShareClass2 2022-12-31 07786534 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass3 2021-12-31 07786534 frs-bus:OrdinaryShareClass3 2022-12-31 07786534 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass4 2021-12-31 07786534 frs-bus:OrdinaryShareClass4 2022-12-31 07786534 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 07786534 frs-bus:OrdinaryShareClass5 2021-12-31 07786534 frs-bus:OrdinaryShareClass5 2022-12-31 07786534 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 07786534 frs-bus:PreferenceShareClass1 2021-12-31 07786534 frs-bus:PreferenceShareClass1 2022-12-31 07786534 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 07786534 frs-bus:PreferenceShareClass2 2021-12-31 07786534 frs-bus:PreferenceShareClass2 2022-12-31 07786534 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 07786534 frs-bus:PreferenceShareClass3 2021-12-31 07786534 frs-bus:PreferenceShareClass3 2022-12-31 07786534 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 07786534 frs-bus:PreferenceShareClass4 2021-12-31 07786534 frs-bus:PreferenceShareClass4 2022-12-31 07786534 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 07786534 frs-bus:PreferenceShareClass5 2021-12-31 07786534 frs-bus:PreferenceShareClass5 2022-12-31 07786534 1 2022-01-01 2022-12-31 07786534 1 2022-12-31 07786534 1 2022-01-01 2022-12-31 07786534 frs-core:LeasedAssets 2022-01-01 2022-12-31 07786534 frs-core:OwnedAssets 2022-01-01 2022-12-31 07786534 frs-core:CurrencyRisk 2022-01-01 2022-12-31 07786534 frs-core:MarketRisk 2022-01-01 2022-12-31 07786534 frs-core:InterestRateRisk 2022-01-01 2022-12-31 07786534 frs-core:DeferredTaxation 2022-01-01 2022-12-31 07786534 frs-core:DeferredTaxation 2021-12-31 07786534 frs-core:DeferredTaxation 2022-12-31 07786534 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 07786534 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 07786534 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 07786534 frs-core:ProvisionsDeferredTax 2022-12-31 07786534 frs-core:OtherDeferredTax 2022-12-31 07786534 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 07786534 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 07786534 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 07786534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 07786534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 07786534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 07786534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 07786534 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 07786534 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 07786534 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 07786534 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 07786534 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 07786534 frs-core:TaxCreditsDeferredTax 2022-12-31 07786534 frs-core:CostValuation 2021-12-31 07786534 frs-core:AdditionsToInvestments 2022-12-31 07786534 frs-core:DisposalsRepaymentsInvestments 2022-12-31 07786534 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 07786534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 07786534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 07786534 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 07786534 frs-core:CostValuation 2022-12-31 07786534 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 07786534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 07786534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07786534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 07786534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 07786534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 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2022-01-01 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 07786534 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 07786534 dpl-frs:Item8 2022-01-01 2022-12-31 07786534 dpl-frs:Item8 2021-12-31 07786534 dpl-frs:Item8 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 07786534 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 07786534 dpl-frs:Item9 2022-01-01 2022-12-31 07786534 dpl-frs:Item9 2021-12-31 07786534 dpl-frs:Item9 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 07786534 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 07786534 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2022-12-31 07786534 dpl-frs:Item12 2022-01-01 2022-12-31 07786534 dpl-frs:Item12 2021-12-31 07786534 dpl-frs:Item12 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07786534 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07786534 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 07786534 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 07786534 1 2022-01-01 2022-12-31 07786534 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 07786534
MBASO Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07786534
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 255,237 236,600
Tangible Assets 5 6,134 6,291
261,371 242,891
CURRENT ASSETS
Debtors 6 258,438 167,244
Cash at bank and in hand 64,391 124,265
322,829 291,509
Creditors: Amounts Falling Due Within One Year 7 (161,301 ) (96,897 )
NET CURRENT ASSETS (LIABILITIES) 161,528 194,612
TOTAL ASSETS LESS CURRENT LIABILITIES 422,899 437,503
Creditors: Amounts Falling Due After More Than One Year 8 (260,625 ) (208,226 )
NET ASSETS 162,274 229,277
CAPITAL AND RESERVES
Called up share capital 2,988 2,980
Share premium account 2,767,193 2,767,193
Profit and Loss Account (2,607,907 ) (2,540,896 )
SHAREHOLDERS' FUNDS 162,274 229,277
Page 1
Page 2
For the year ending 31 December 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
Ms Juliana Wildgoose
Director
5 April 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
MBASO Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 07786534 . The registered office is International House 36-38 Cornhill, City Of London, London, United Kingdom, EC3V 3NG.
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 Tax. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs. They are amortised to the profit and loss account over their estimated economic life of 5 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:
Office equipment 30% Reducing balance
Computer equipment 20% Straight line
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
Page 4
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.
2.9. 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 8)
7 8
4. Intangible Assets
Development costs
£
Cost
As at 1 January 2023 272,724
Additions 73,182
As at 31 December 2023 345,906
Amortisation
As at 1 January 2023 36,124
Provided during the period 54,545
As at 31 December 2023 90,669
Net Book Value
As at 31 December 2023 255,237
As at 1 January 2023 236,600
5. Tangible Assets
Office equipment Computer equipment Total
£ £ £
Cost
As at 1 January 2023 4,004 18,318 22,322
Additions 369 1,285 1,654
Disposals (157 ) - (157 )
As at 31 December 2023 4,216 19,603 23,819
Depreciation
As at 1 January 2023 3,251 12,780 16,031
Provided during the period 218 1,467 1,685
Disposals (31 ) - (31 )
As at 31 December 2023 3,438 14,247 17,685
Net Book Value
As at 31 December 2023 778 5,356 6,134
As at 1 January 2023 753 5,538 6,291
Page 5
Page 6
6. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 156,071 83,955
Other debtors 102,367 83,289
258,438 167,244
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 23,872 30,297
Bank loans and overdrafts 4,000 4,000
Other creditors 93,788 60,468
Taxation and social security 39,641 2,132
161,301 96,897
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 260,625 208,226
260,625 208,226
9. Prior year adjustment
The directors have identified that the development costs were overstated by £98,168 in the preceding year.
As this is material in amount, the directors have considered it prudent to correct this error and restate the figures for the prior period to ensure that the accounts present a true and fair view.
Consequently, this adjustment has impacted the corporation tax loss carried forward, leading to the appropriate amendment of the corporation tax calculations.
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