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2022-12-31 11653375 dpl-frs:Item4 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 11653375 dpl-frs:Item5 2023-01-01 2023-12-31 11653375 dpl-frs:Item5 2022-12-31 11653375 dpl-frs:Item5 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 11653375 dpl-frs:Item6 2023-01-01 2023-12-31 11653375 dpl-frs:Item6 2022-12-31 11653375 dpl-frs:Item6 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 11653375 dpl-frs:Item7 2023-01-01 2023-12-31 11653375 dpl-frs:Item7 2022-12-31 11653375 dpl-frs:Item7 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11653375 dpl-frs:Item8 2023-01-01 2023-12-31 11653375 dpl-frs:Item8 2022-12-31 11653375 dpl-frs:Item8 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11653375 dpl-frs:Item9 2023-01-01 2023-12-31 11653375 dpl-frs:Item9 2022-12-31 11653375 dpl-frs:Item9 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11653375 dpl-frs:Item10 2023-01-01 2023-12-31 11653375 dpl-frs:Item10 2022-12-31 11653375 dpl-frs:Item10 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11653375 dpl-frs:Item11 2023-01-01 2023-12-31 11653375 dpl-frs:Item11 2022-12-31 11653375 dpl-frs:Item11 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11653375 dpl-frs:Item12 2023-01-01 2023-12-31 11653375 dpl-frs:Item12 2022-12-31 11653375 dpl-frs:Item12 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11653375 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11653375 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11653375 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11653375 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11653375 1 2023-01-01 2023-12-31 11653375 frs-countries:EnglandWales 2023-01-01 2023-12-31 11653375 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11653375 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11653375 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11653375 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11653375 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11653375 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11653375 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11653375 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11653375 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11653375 2021-12-31 11653375 2022-12-31 11653375 2022-01-01 2022-12-31 11653375 frs-core:CurrentFinancialInstruments 2022-12-31 11653375 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11653375 frs-core:Non-currentFinancialInstruments 2022-12-31 11653375 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11653375 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11653375 frs-core:CurrentFinancialInstruments 2022-12-31 11653375 frs-core:AfterOneYear 2022-01-01 2022-12-31 11653375 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11653375 frs-core:BetweenOneFiveYears 2022-12-31 11653375 frs-core:ComputerEquipment 2022-12-31 11653375 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11653375 frs-core:ComputerEquipment 2021-12-31 11653375 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11653375 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11653375 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11653375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11653375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11653375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11653375 frs-core:FurnitureFittings 2022-12-31 11653375 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11653375 frs-core:FurnitureFittings 2021-12-31 11653375 frs-core:NetGoodwill 2022-12-31 11653375 frs-core:NetGoodwill 2022-01-01 2022-12-31 11653375 frs-core:NetGoodwill 2021-12-31 11653375 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11653375 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11653375 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11653375 frs-core:LandBuildings 2022-12-31 11653375 frs-core:LandBuildings 2022-01-01 2022-12-31 11653375 frs-core:LandBuildings 2021-12-31 11653375 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11653375 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11653375 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11653375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11653375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11653375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11653375 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11653375 frs-core:MoreThanFiveYears 2022-12-31 11653375 frs-core:MotorVehicles 2022-12-31 11653375 frs-core:MotorVehicles 2022-01-01 2022-12-31 11653375 frs-core:MotorVehicles 2021-12-31 11653375 frs-core:OtherResidualIntangibleAssets 2022-12-31 11653375 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11653375 frs-core:OtherResidualIntangibleAssets 2021-12-31 11653375 frs-core:PlantMachinery 2022-12-31 11653375 frs-core:PlantMachinery 2022-01-01 2022-12-31 11653375 frs-core:PlantMachinery 2021-12-31 11653375 frs-core:Secured 2022-12-31 11653375 frs-core:Unsecured 2022-12-31 11653375 frs-core:WithinOneYear 2022-01-01 2022-12-31 11653375 frs-core:WithinOneYear 2022-12-31 11653375 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11653375 frs-core:CapitalRedemptionReserve 2021-12-31 11653375 frs-core:CapitalRedemptionReserve 2022-12-31 11653375 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11653375 frs-core:OtherReservesSubtotal 2021-12-31 11653375 frs-core:OtherReservesSubtotal 2022-12-31 11653375 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11653375 frs-core:RevaluationReserve 2021-12-31 11653375 frs-core:RevaluationReserve 2022-12-31 11653375 frs-core:SharePremium 2022-01-01 2022-12-31 11653375 frs-core:SharePremium 2021-12-31 11653375 frs-core:SharePremium 2022-12-31 11653375 frs-core:ShareCapital 2022-01-01 2022-12-31 11653375 frs-core:ShareCapital 2021-12-31 11653375 frs-core:ShareCapital 2022-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11653375 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11653375 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11653375 frs-countries:Europe 2022-01-01 2022-12-31 11653375 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11653375 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11653375 frs-countries:Asia 2022-01-01 2022-12-31 11653375 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11653375 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11653375 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11653375 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 11653375 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 11653375 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 11653375 frs-bus:FullAccounts 2022-01-01 2022-12-31 11653375 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 11653375 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 11653375 frs-bus:FRS102 2022-01-01 2022-12-31 11653375 frs-bus:MediumEntities 2022-01-01 2022-12-31 11653375 frs-bus:SmallEntities 2022-01-01 2022-12-31 11653375 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 11653375 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 11653375 frs-bus:Audited 2022-01-01 2022-12-31 11653375 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11653375 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 11653375 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653375 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653375 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653375 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11653375 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653375 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653375 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass1 2021-12-31 11653375 frs-bus:OrdinaryShareClass1 2022-12-31 11653375 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass2 2021-12-31 11653375 frs-bus:OrdinaryShareClass2 2022-12-31 11653375 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass3 2021-12-31 11653375 frs-bus:OrdinaryShareClass3 2022-12-31 11653375 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass4 2021-12-31 11653375 frs-bus:OrdinaryShareClass4 2022-12-31 11653375 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11653375 frs-bus:OrdinaryShareClass5 2021-12-31 11653375 frs-bus:OrdinaryShareClass5 2022-12-31 11653375 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11653375 frs-bus:PreferenceShareClass1 2021-12-31 11653375 frs-bus:PreferenceShareClass1 2022-12-31 11653375 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11653375 frs-bus:PreferenceShareClass2 2021-12-31 11653375 frs-bus:PreferenceShareClass2 2022-12-31 11653375 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11653375 frs-bus:PreferenceShareClass3 2021-12-31 11653375 frs-bus:PreferenceShareClass3 2022-12-31 11653375 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11653375 frs-bus:PreferenceShareClass4 2021-12-31 11653375 frs-bus:PreferenceShareClass4 2022-12-31 11653375 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11653375 frs-bus:PreferenceShareClass5 2021-12-31 11653375 frs-bus:PreferenceShareClass5 2022-12-31 11653375 1 2022-01-01 2022-12-31 11653375 1 2022-12-31 11653375 1 2022-01-01 2022-12-31 11653375 frs-core:LeasedAssets 2022-01-01 2022-12-31 11653375 frs-core:OwnedAssets 2022-01-01 2022-12-31 11653375 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11653375 frs-core:MarketRisk 2022-01-01 2022-12-31 11653375 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11653375 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11653375 frs-core:DeferredTaxation 2021-12-31 11653375 frs-core:DeferredTaxation 2022-12-31 11653375 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653375 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11653375 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11653375 frs-core:ProvisionsDeferredTax 2022-12-31 11653375 frs-core:OtherDeferredTax 2022-12-31 11653375 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11653375 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11653375 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11653375 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11653375 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11653375 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11653375 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11653375 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 11653375 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 11653375 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 11653375 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 11653375 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 11653375 frs-core:TaxCreditsDeferredTax 2022-12-31 11653375 frs-core:CostValuation 2021-12-31 11653375 frs-core:AdditionsToInvestments 2022-12-31 11653375 frs-core:DisposalsRepaymentsInvestments 2022-12-31 11653375 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 11653375 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 11653375 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 11653375 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 11653375 frs-core:CostValuation 2022-12-31 11653375 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11653375 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 11653375 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11653375 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 11653375 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 11653375 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 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Registered number: 11653375
Core Libra 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—5
Page 1
Balance Sheet
Registered number: 11653375
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1 1
1 1
Creditors: Amounts Falling Due Within One Year 5 - (1,245 )
NET CURRENT ASSETS (LIABILITIES) 1 (1,244 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1 (1,244 )
NET ASSETS/(LIABILITIES) 1 (1,244 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account - (1,245 )
SHAREHOLDERS' FUNDS 1 (1,244)
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 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Core Libra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11653375 . 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
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. Going Concern Disclosure
The significant debtor and creditor amounts in the balance sheet are due from and owed to respectively the company’s sole borrower and its parent company, and are structured flexibly to fall due and be payable in a back to back manner. On an ongoing basis, the company incurs limited administrative expenses.

At the time of approving the financial statements, the directors have reviewed cash flow forecasts for the business, which indicate that for the foreseeable future the company will be able to settle demands and liabilities as they fall due from cash from operations and existing working capital. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is shown net of sales value added tax, returns, rebates and discounts.
2.4. Foreign Currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

2.5. Taxation
Tax is recognised in the Statement of Comprehensive Income.
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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

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2.6. 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.

1.7. Borrowing costs
All borrowing costs are recognised in the Statement of Comprehensive Income in the period in which they are incurred

1.8. Trade and other debtors
Trade and other debtors are measured at their transaction value, less any impairment.

1.9. Trade and other creditors
Short term creditors are measured at their transaction cost. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Debtors
2023 2022
£ £
Due within one year
Called up share capital not paid 1 1
1 1
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 120
Accruals and deferred income - 525
Amounts owed to group undertakings - 600
- 1,245
6. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
7. Related Party Transactions
The company is a wholly owned subsidiary and is not required to disclose related party transactions under FRS102.
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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 consolidated accounts and its registered office is Environmental Finance Limited W106 Vox Studios, 1-45 Durham Street, London, United Kingdom, SE11 5JH. The results of CORE LIBRA LIMITED are consolidated into the CORE LLP accounts.
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