Acorah Software Products - Accounts Production 14.2.200 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 NI067124 Elaine Wenlock Kyle Wenlock true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI067124 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 NI067124 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 NI067124 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 NI067124 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 NI067124 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 NI067124 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 NI067124 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 NI067124 2021-12-31 NI067124 2022-12-31 NI067124 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 2022-12-31 NI067124 frs-core:AfterOneYear 2022-01-01 2022-12-31 NI067124 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 NI067124 frs-core:BetweenOneFiveYears 2022-12-31 NI067124 frs-core:ComputerEquipment 2022-12-31 NI067124 frs-core:ComputerEquipment 2022-01-01 2022-12-31 NI067124 frs-core:ComputerEquipment 2021-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI067124 frs-core:FurnitureFittings 2022-12-31 NI067124 frs-core:FurnitureFittings 2022-01-01 2022-12-31 NI067124 frs-core:FurnitureFittings 2021-12-31 NI067124 frs-core:NetGoodwill 2022-12-31 NI067124 frs-core:NetGoodwill 2022-01-01 2022-12-31 NI067124 frs-core:NetGoodwill 2021-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI067124 frs-core:LandBuildings 2022-12-31 NI067124 frs-core:LandBuildings 2022-01-01 2022-12-31 NI067124 frs-core:LandBuildings 2021-12-31 NI067124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 NI067124 frs-core:LandBuildings 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frs-core:Unsecured 2022-12-31 NI067124 frs-core:WithinOneYear 2022-01-01 2022-12-31 NI067124 frs-core:WithinOneYear 2022-12-31 NI067124 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 NI067124 frs-core:CapitalRedemptionReserve 2021-12-31 NI067124 frs-core:CapitalRedemptionReserve 2022-12-31 NI067124 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 NI067124 frs-core:OtherReservesSubtotal 2021-12-31 NI067124 frs-core:OtherReservesSubtotal 2022-12-31 NI067124 frs-core:RevaluationReserve 2022-01-01 2022-12-31 NI067124 frs-core:RevaluationReserve 2021-12-31 NI067124 frs-core:RevaluationReserve 2022-12-31 NI067124 frs-core:SharePremium 2022-01-01 2022-12-31 NI067124 frs-core:SharePremium 2021-12-31 NI067124 frs-core:SharePremium 2022-12-31 NI067124 frs-core:ShareCapital 2022-01-01 2022-12-31 NI067124 frs-core:ShareCapital 2021-12-31 NI067124 frs-core:ShareCapital 2022-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 NI067124 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2022-12-31 NI067124 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI067124 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI067124 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass1 2021-12-31 NI067124 frs-bus:OrdinaryShareClass1 2022-12-31 NI067124 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass2 2021-12-31 NI067124 frs-bus:OrdinaryShareClass2 2022-12-31 NI067124 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass3 2021-12-31 NI067124 frs-bus:OrdinaryShareClass3 2022-12-31 NI067124 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass4 2021-12-31 NI067124 frs-bus:OrdinaryShareClass4 2022-12-31 NI067124 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 NI067124 frs-bus:OrdinaryShareClass5 2021-12-31 NI067124 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2022-12-31 NI067124 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 NI067124 frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI067124 frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI067124 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI067124 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI067124 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI067124 dpl-frs:CostSales 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales 2021-12-31 NI067124 dpl-frs:CostSales 2022-12-31 NI067124 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 NI067124 frs-bus:Director1 2022-01-01 2022-12-31 NI067124 frs-bus:Director1 2021-12-31 NI067124 frs-bus:Director1 2022-12-31 NI067124 frs-bus:Director2 2022-01-01 2022-12-31 NI067124 frs-bus:Director2 2021-12-31 NI067124 frs-bus:Director2 2022-12-31 NI067124 1 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 1 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 1 2022-12-31 NI067124 2 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 2 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 2 2022-12-31 NI067124 3 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 3 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 3 2022-12-31 NI067124 4 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 4 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 4 2022-12-31 NI067124 5 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 5 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 5 2022-12-31 NI067124 6 2022-01-01 2022-12-31 NI067124 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2022-12-31 NI067124 19 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 19 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 19 2022-12-31 NI067124 20 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments 20 2022-12-31 NI067124 frs-core:Non-currentFinancialInstruments 20 2022-12-31 NI067124 dpl-frs:Item1 2022-01-01 2022-12-31 NI067124 dpl-frs:Item1 2021-12-31 NI067124 dpl-frs:Item1 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 NI067124 dpl-frs:Item2 2022-01-01 2022-12-31 NI067124 dpl-frs:Item2 2021-12-31 NI067124 dpl-frs:Item2 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 NI067124 dpl-frs:Item3 2022-01-01 2022-12-31 NI067124 dpl-frs:Item3 2021-12-31 NI067124 dpl-frs:Item3 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 NI067124 dpl-frs:Item4 2022-01-01 2022-12-31 NI067124 dpl-frs:Item4 2021-12-31 NI067124 dpl-frs:Item4 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 NI067124 dpl-frs:Item5 2022-01-01 2022-12-31 NI067124 dpl-frs:Item5 2021-12-31 NI067124 dpl-frs:Item5 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 NI067124 dpl-frs:Item6 2022-01-01 2022-12-31 NI067124 dpl-frs:Item6 2021-12-31 NI067124 dpl-frs:Item6 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 NI067124 dpl-frs:Item7 2022-01-01 2022-12-31 NI067124 dpl-frs:Item7 2021-12-31 NI067124 dpl-frs:Item7 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 NI067124 dpl-frs:Item8 2022-01-01 2022-12-31 NI067124 dpl-frs:Item8 2021-12-31 NI067124 dpl-frs:Item8 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 NI067124 dpl-frs:Item9 2022-01-01 2022-12-31 NI067124 dpl-frs:Item9 2021-12-31 NI067124 dpl-frs:Item9 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 NI067124 dpl-frs:Item10 2022-01-01 2022-12-31 NI067124 dpl-frs:Item10 2021-12-31 NI067124 dpl-frs:Item10 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 NI067124 dpl-frs:Item11 2022-01-01 2022-12-31 NI067124 dpl-frs:Item11 2021-12-31 NI067124 dpl-frs:Item11 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 NI067124 dpl-frs:Item12 2022-01-01 2022-12-31 NI067124 dpl-frs:Item12 2021-12-31 NI067124 dpl-frs:Item12 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 NI067124 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 NI067124 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 NI067124 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 NI067124 1 2022-01-01 2022-12-31 NI067124 frs-countries:NorthernIreland 2022-01-01 2022-12-31 NI067124 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 NI067124 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 NI067124 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 NI067124 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 NI067124 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 NI067124 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 NI067124 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 NI067124 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 NI067124 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 NI067124 2020-12-31 NI067124 2021-12-31 NI067124 2021-01-01 2021-12-31 NI067124 frs-core:CurrentFinancialInstruments 2021-12-31 NI067124 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI067124 frs-core:Non-currentFinancialInstruments 2021-12-31 NI067124 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 NI067124 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI067124 frs-core:CurrentFinancialInstruments 2021-12-31 NI067124 frs-core:AfterOneYear 2021-01-01 2021-12-31 NI067124 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 NI067124 frs-core:BetweenOneFiveYears 2021-12-31 NI067124 frs-core:ComputerEquipment 2021-12-31 NI067124 frs-core:ComputerEquipment 2021-01-01 2021-12-31 NI067124 frs-core:ComputerEquipment 2020-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 NI067124 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 NI067124 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 NI067124 frs-core:FurnitureFittings 2021-12-31 NI067124 frs-core:FurnitureFittings 2021-01-01 2021-12-31 NI067124 frs-core:FurnitureFittings 2020-12-31 NI067124 frs-core:NetGoodwill 2021-12-31 NI067124 frs-core:NetGoodwill 2021-01-01 2021-12-31 NI067124 frs-core:NetGoodwill 2020-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 NI067124 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 NI067124 frs-core:LandBuildings 2021-12-31 NI067124 frs-core:LandBuildings 2021-01-01 2021-12-31 NI067124 frs-core:LandBuildings 2020-12-31 NI067124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 NI067124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 NI067124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 NI067124 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 NI067124 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 NI067124 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 NI067124 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 NI067124 frs-core:MoreThanFiveYears 2021-12-31 NI067124 frs-core:MotorVehicles 2021-12-31 NI067124 frs-core:MotorVehicles 2021-01-01 2021-12-31 NI067124 frs-core:MotorVehicles 2020-12-31 NI067124 frs-core:OtherResidualIntangibleAssets 2021-12-31 NI067124 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 NI067124 frs-core:OtherResidualIntangibleAssets 2020-12-31 NI067124 frs-core:PlantMachinery 2021-12-31 NI067124 frs-core:PlantMachinery 2021-01-01 2021-12-31 NI067124 frs-core:PlantMachinery 2020-12-31 NI067124 frs-core:Secured 2021-12-31 NI067124 frs-core:Unsecured 2021-12-31 NI067124 frs-core:WithinOneYear 2021-01-01 2021-12-31 NI067124 frs-core:WithinOneYear 2021-12-31 NI067124 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 NI067124 frs-core:CapitalRedemptionReserve 2020-12-31 NI067124 frs-core:CapitalRedemptionReserve 2021-12-31 NI067124 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 NI067124 frs-core:OtherReservesSubtotal 2020-12-31 NI067124 frs-core:OtherReservesSubtotal 2021-12-31 NI067124 frs-core:RevaluationReserve 2021-01-01 2021-12-31 NI067124 frs-core:RevaluationReserve 2020-12-31 NI067124 frs-core:RevaluationReserve 2021-12-31 NI067124 frs-core:SharePremium 2021-01-01 2021-12-31 NI067124 frs-core:SharePremium 2020-12-31 NI067124 frs-core:SharePremium 2021-12-31 NI067124 frs-core:ShareCapital 2021-01-01 2021-12-31 NI067124 frs-core:ShareCapital 2020-12-31 NI067124 frs-core:ShareCapital 2021-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI067124 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 NI067124 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 NI067124 frs-countries:Europe 2021-01-01 2021-12-31 NI067124 frs-countries:NorthAmerica 2021-01-01 2021-12-31 NI067124 frs-countries:SouthAmerica 2021-01-01 2021-12-31 NI067124 frs-countries:Asia 2021-01-01 2021-12-31 NI067124 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 NI067124 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 NI067124 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 NI067124 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 NI067124 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 NI067124 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 NI067124 frs-bus:FullAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:FRS102 2021-01-01 2021-12-31 NI067124 frs-bus:MediumEntities 2021-01-01 2021-12-31 NI067124 frs-bus:SmallEntities 2021-01-01 2021-12-31 NI067124 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 NI067124 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 NI067124 frs-bus:Audited 2021-01-01 2021-12-31 NI067124 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 NI067124 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 NI067124 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI067124 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI067124 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI067124 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass1 2020-12-31 NI067124 frs-bus:OrdinaryShareClass1 2021-12-31 NI067124 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass2 2020-12-31 NI067124 frs-bus:OrdinaryShareClass2 2021-12-31 NI067124 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass3 2020-12-31 NI067124 frs-bus:OrdinaryShareClass3 2021-12-31 NI067124 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass4 2020-12-31 NI067124 frs-bus:OrdinaryShareClass4 2021-12-31 NI067124 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 NI067124 frs-bus:OrdinaryShareClass5 2020-12-31 NI067124 frs-bus:OrdinaryShareClass5 2021-12-31 NI067124 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 NI067124 frs-bus:PreferenceShareClass1 2020-12-31 NI067124 frs-bus:PreferenceShareClass1 2021-12-31 NI067124 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 NI067124 frs-bus:PreferenceShareClass2 2020-12-31 NI067124 frs-bus:PreferenceShareClass2 2021-12-31 NI067124 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 NI067124 frs-bus:PreferenceShareClass3 2020-12-31 NI067124 frs-bus:PreferenceShareClass3 2021-12-31 NI067124 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 NI067124 frs-bus:PreferenceShareClass4 2020-12-31 NI067124 frs-bus:PreferenceShareClass4 2021-12-31 NI067124 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 NI067124 frs-bus:PreferenceShareClass5 2020-12-31 NI067124 frs-bus:PreferenceShareClass5 2021-12-31 NI067124 1 2021-01-01 2021-12-31 NI067124 1 2021-12-31 NI067124 1 2021-01-01 2021-12-31 NI067124 frs-core:LeasedAssets 2021-01-01 2021-12-31 NI067124 frs-core:OwnedAssets 2021-01-01 2021-12-31 NI067124 frs-core:CurrencyRisk 2021-01-01 2021-12-31 NI067124 frs-core:MarketRisk 2021-01-01 2021-12-31 NI067124 frs-core:InterestRateRisk 2021-01-01 2021-12-31 NI067124 frs-core:DeferredTaxation 2021-01-01 2021-12-31 NI067124 frs-core:DeferredTaxation 2020-12-31 NI067124 frs-core:DeferredTaxation 2021-12-31 NI067124 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI067124 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 NI067124 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 NI067124 frs-core:ProvisionsDeferredTax 2021-12-31 NI067124 frs-core:OtherDeferredTax 2021-12-31 NI067124 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 NI067124 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 NI067124 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 NI067124 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 NI067124 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 NI067124 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 NI067124 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI067124 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 NI067124 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 NI067124 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 NI067124 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 NI067124 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 NI067124 frs-core:TaxCreditsDeferredTax 2021-12-31 NI067124 frs-core:CostValuation 2020-12-31 NI067124 frs-core:AdditionsToInvestments 2021-12-31 NI067124 frs-core:DisposalsRepaymentsInvestments 2021-12-31 NI067124 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 NI067124 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 NI067124 frs-core:CostValuation 2021-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 NI067124 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 NI067124 frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:ListedExchangeTraded 2020-12-31 NI067124 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 NI067124 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI067124 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 NI067124 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Registered number: NI067124
K-Tec Automation Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of K-Tec Automation Ltd For The Year Ended 31 December 2022
In accordance with the engagement letter dated 25 October 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at year ended 31 December 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30/11/2023
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Page 1
Page 2
Balance Sheet
Registered number: NI067124
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,372 7,161
Tangible Assets 5 263,961 253,990
269,333 261,151
CURRENT ASSETS
Debtors 6 265,103 268,303
Investments 7 13,432 13,432
Cash at bank and in hand 17,949 131,699
296,484 413,434
Creditors: Amounts Falling Due Within One Year 8 (124,155 ) (183,390 )
NET CURRENT ASSETS (LIABILITIES) 172,329 230,044
TOTAL ASSETS LESS CURRENT LIABILITIES 441,662 491,195
Creditors: Amounts Falling Due After More Than One Year 9 (174,203 ) (180,599 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,918 ) (5,242 )
NET ASSETS 259,541 305,354
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 259,539 305,352
SHAREHOLDERS' FUNDS 259,541 305,354
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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.
The financial statements were approvedand authorised for issue  by the board of directors on 30 November 2023 and were signed on its behalf by:
Kyle Wenlock
Director
30/11/2023
The notes on pages 4 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
K-Tec Automation Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI067124 . The registered office is 2nd Floor, Gortalowry House, 94 Church Street, Cookstown, BT80 8HX.
2. Accounting Policies
2.1. 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 presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 
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:
Freehold 50 Years
Plant & Machinery 4 Years
Motor Vehicles 5 Years
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date.  If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount.  Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. 
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2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Tax on profit as shown in Profit & Loss Account 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.
2.7. Debtors/Creditors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.8. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.9. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2021: 11)
6 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 30,500
As at 31 December 2022 30,500
Amortisation
As at 1 January 2022 23,339
Provided during the period 1,789
As at 31 December 2022 25,128
Net Book Value
As at 31 December 2022 5,372
As at 1 January 2022 7,161
Goodwill is being written off in equal annual instalments over the directors estimate of its economic life of 15 years.
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2022 229,830 97,260 37,890 364,980
Additions - 6,175 18,050 24,225
As at 31 December 2022 229,830 103,435 55,940 389,205
...CONTINUED
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Depreciation
As at 1 January 2022 3,428 82,884 24,678 110,990
Provided during the period 4,597 5,433 4,224 14,254
As at 31 December 2022 8,025 88,317 28,902 125,244
Net Book Value
As at 31 December 2022 221,805 15,118 27,038 263,961
As at 1 January 2022 226,402 14,376 13,212 253,990
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 83,609 28,914
Other debtors 8,076 59,086
Amounts owed by associates 173,418 180,303
265,103 268,303
7. Current Asset Investments
2022 2021
£ £
Listed investments 13,432 13,432
13,432 13,432
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 9,557 3,100
Trade creditors 64,416 118,676
Bank loans and overdrafts 34,558 25,802
Corporation tax 751 12,750
Other taxes and social security 2,526 1,977
Accruals and deferred income 4,202 11,977
Directors' loan accounts 5,247 812
Amounts owed to associates 2,898 8,296
124,155 183,390
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9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 23,122 10,075
Bank loans 151,081 170,524
174,203 180,599
Ulster Bank Limited holds a legal charge over the assets of the company as security on the bank loan.
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
11. Ultimate Controlling Party
The directors Kyle and Elaine Wenlock control the company by virtue of their ownership of 100% of the issued share capital in the company.
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