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2022-12-31 11653373 dpl-frs:Item4 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 11653373 dpl-frs:Item5 2023-01-01 2023-12-31 11653373 dpl-frs:Item5 2022-12-31 11653373 dpl-frs:Item5 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 11653373 dpl-frs:Item6 2023-01-01 2023-12-31 11653373 dpl-frs:Item6 2022-12-31 11653373 dpl-frs:Item6 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 11653373 dpl-frs:Item7 2023-01-01 2023-12-31 11653373 dpl-frs:Item7 2022-12-31 11653373 dpl-frs:Item7 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11653373 dpl-frs:Item8 2023-01-01 2023-12-31 11653373 dpl-frs:Item8 2022-12-31 11653373 dpl-frs:Item8 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11653373 dpl-frs:Item9 2023-01-01 2023-12-31 11653373 dpl-frs:Item9 2022-12-31 11653373 dpl-frs:Item9 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11653373 dpl-frs:Item10 2023-01-01 2023-12-31 11653373 dpl-frs:Item10 2022-12-31 11653373 dpl-frs:Item10 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11653373 dpl-frs:Item11 2023-01-01 2023-12-31 11653373 dpl-frs:Item11 2022-12-31 11653373 dpl-frs:Item11 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11653373 dpl-frs:Item12 2023-01-01 2023-12-31 11653373 dpl-frs:Item12 2022-12-31 11653373 dpl-frs:Item12 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11653373 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11653373 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11653373 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11653373 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11653373 1 2023-01-01 2023-12-31 11653373 frs-countries:EnglandWales 2023-01-01 2023-12-31 11653373 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11653373 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11653373 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11653373 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11653373 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11653373 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11653373 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11653373 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11653373 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11653373 2021-12-31 11653373 2022-12-31 11653373 2022-01-01 2022-12-31 11653373 frs-core:CurrentFinancialInstruments 2022-12-31 11653373 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11653373 frs-core:Non-currentFinancialInstruments 2022-12-31 11653373 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11653373 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11653373 frs-core:CurrentFinancialInstruments 2022-12-31 11653373 frs-core:AfterOneYear 2022-01-01 2022-12-31 11653373 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11653373 frs-core:BetweenOneFiveYears 2022-12-31 11653373 frs-core:ComputerEquipment 2022-12-31 11653373 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11653373 frs-core:ComputerEquipment 2021-12-31 11653373 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11653373 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11653373 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11653373 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11653373 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11653373 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11653373 frs-core:FurnitureFittings 2022-12-31 11653373 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11653373 frs-core:FurnitureFittings 2021-12-31 11653373 frs-core:NetGoodwill 2022-12-31 11653373 frs-core:NetGoodwill 2022-01-01 2022-12-31 11653373 frs-core:NetGoodwill 2021-12-31 11653373 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11653373 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11653373 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11653373 frs-core:LandBuildings 2022-12-31 11653373 frs-core:LandBuildings 2022-01-01 2022-12-31 11653373 frs-core:LandBuildings 2021-12-31 11653373 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11653373 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11653373 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11653373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11653373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11653373 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11653373 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11653373 frs-core:MoreThanFiveYears 2022-12-31 11653373 frs-core:MotorVehicles 2022-12-31 11653373 frs-core:MotorVehicles 2022-01-01 2022-12-31 11653373 frs-core:MotorVehicles 2021-12-31 11653373 frs-core:OtherResidualIntangibleAssets 2022-12-31 11653373 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11653373 frs-core:OtherResidualIntangibleAssets 2021-12-31 11653373 frs-core:PlantMachinery 2022-12-31 11653373 frs-core:PlantMachinery 2022-01-01 2022-12-31 11653373 frs-core:PlantMachinery 2021-12-31 11653373 frs-core:Secured 2022-12-31 11653373 frs-core:Unsecured 2022-12-31 11653373 frs-core:WithinOneYear 2022-01-01 2022-12-31 11653373 frs-core:WithinOneYear 2022-12-31 11653373 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11653373 frs-core:CapitalRedemptionReserve 2021-12-31 11653373 frs-core:CapitalRedemptionReserve 2022-12-31 11653373 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11653373 frs-core:OtherReservesSubtotal 2021-12-31 11653373 frs-core:OtherReservesSubtotal 2022-12-31 11653373 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11653373 frs-core:RevaluationReserve 2021-12-31 11653373 frs-core:RevaluationReserve 2022-12-31 11653373 frs-core:SharePremium 2022-01-01 2022-12-31 11653373 frs-core:SharePremium 2021-12-31 11653373 frs-core:SharePremium 2022-12-31 11653373 frs-core:ShareCapital 2022-01-01 2022-12-31 11653373 frs-core:ShareCapital 2021-12-31 11653373 frs-core:ShareCapital 2022-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11653373 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11653373 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11653373 frs-countries:Europe 2022-01-01 2022-12-31 11653373 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11653373 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11653373 frs-countries:Asia 2022-01-01 2022-12-31 11653373 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11653373 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11653373 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11653373 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 11653373 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 11653373 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 11653373 frs-bus:FullAccounts 2022-01-01 2022-12-31 11653373 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 11653373 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 11653373 frs-bus:FRS102 2022-01-01 2022-12-31 11653373 frs-bus:MediumEntities 2022-01-01 2022-12-31 11653373 frs-bus:SmallEntities 2022-01-01 2022-12-31 11653373 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 11653373 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 11653373 frs-bus:Audited 2022-01-01 2022-12-31 11653373 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11653373 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 11653373 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653373 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653373 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653373 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653373 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653373 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653373 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass1 2021-12-31 11653373 frs-bus:OrdinaryShareClass1 2022-12-31 11653373 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass2 2021-12-31 11653373 frs-bus:OrdinaryShareClass2 2022-12-31 11653373 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass3 2021-12-31 11653373 frs-bus:OrdinaryShareClass3 2022-12-31 11653373 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass4 2021-12-31 11653373 frs-bus:OrdinaryShareClass4 2022-12-31 11653373 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11653373 frs-bus:OrdinaryShareClass5 2021-12-31 11653373 frs-bus:OrdinaryShareClass5 2022-12-31 11653373 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11653373 frs-bus:PreferenceShareClass1 2021-12-31 11653373 frs-bus:PreferenceShareClass1 2022-12-31 11653373 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11653373 frs-bus:PreferenceShareClass2 2021-12-31 11653373 frs-bus:PreferenceShareClass2 2022-12-31 11653373 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11653373 frs-bus:PreferenceShareClass3 2021-12-31 11653373 frs-bus:PreferenceShareClass3 2022-12-31 11653373 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11653373 frs-bus:PreferenceShareClass4 2021-12-31 11653373 frs-bus:PreferenceShareClass4 2022-12-31 11653373 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11653373 frs-bus:PreferenceShareClass5 2021-12-31 11653373 frs-bus:PreferenceShareClass5 2022-12-31 11653373 1 2022-01-01 2022-12-31 11653373 1 2022-12-31 11653373 1 2022-01-01 2022-12-31 11653373 frs-core:LeasedAssets 2022-01-01 2022-12-31 11653373 frs-core:OwnedAssets 2022-01-01 2022-12-31 11653373 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11653373 frs-core:MarketRisk 2022-01-01 2022-12-31 11653373 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11653373 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11653373 frs-core:DeferredTaxation 2021-12-31 11653373 frs-core:DeferredTaxation 2022-12-31 11653373 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653373 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11653373 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11653373 frs-core:ProvisionsDeferredTax 2022-12-31 11653373 frs-core:OtherDeferredTax 2022-12-31 11653373 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11653373 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11653373 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11653373 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11653373 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11653373 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11653373 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11653373 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 11653373 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 11653373 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 11653373 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 11653373 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 11653373 frs-core:TaxCreditsDeferredTax 2022-12-31 11653373 frs-core:CostValuation 2021-12-31 11653373 frs-core:AdditionsToInvestments 2022-12-31 11653373 frs-core:DisposalsRepaymentsInvestments 2022-12-31 11653373 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 11653373 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 11653373 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 11653373 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 11653373 frs-core:CostValuation 2022-12-31 11653373 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11653373 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 11653373 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11653373 frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:ListedExchangeTraded 2021-12-31 11653373 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11653373 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11653373 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11653373 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 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Registered number: 11653373
Core Scorpio Limited
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—4
Page 1
Balance Sheet
Registered number: 11653373
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 20
Cash at bank and in hand - 750
- 770
Creditors: Amounts Falling Due Within One Year 6 - (645 )
NET CURRENT ASSETS (LIABILITIES) - 125
TOTAL ASSETS LESS CURRENT LIABILITIES - 125
NET ASSETS - 125
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (1 ) 124
SHAREHOLDERS' FUNDS - 125
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
Mr Craig Humphrey
Director
26 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Core Scorpio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11653373 . The registered office is Environmental Finance Limited W106 Vox Studios, 1-45 Durham Street, London, SE11 5JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
TUnless otherwise specified, the financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A – The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006. The March 2018 edition of FRS 102 includes certain amendments arising from the Financial Reporting Council’s triennial review of the standard. There is no material effect on the amounts recognised in these financial statements as a result of early adoption of these amendments.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company’s accounting policies.

The following principal accounting policies have been applied.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets comprise goodwill on acquisiition of subsidiary. Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

The estimated useful lives range as follows:

Goodwill - 23 years
2.3. Interest Income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
2.4. Finance costs
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.6. Trade and other debtors

Short term debtors are measured at their transaction value, less any impairment.

1.7. Trade and other creditors

Short term creditors are measured at their transaction cost.

1.8. Cash and Cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible into known amounts of cash with insignificant risk of change in value.

Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
5. Debtors
2023 2022
£ £
Due within one year
VAT - 20
- 20
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 120
Accruals and deferred income - 525
- 645
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The parent and ultimate controlling party is Community Owned Renewable Energy LLP (CORE LLP) which is registered in England and Wales. It prepares publicly available accounts and its registered office is Environmental Finance Limited, W106 Vox Studios, 1-45 Durham Street, London, United Kingdom, SE11 5JH.
Page 4