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02096377 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02096377 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02096377 frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02096377 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02096377 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02096377 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dpl-frs:Item5 2022-01-01 2022-12-31 02096377 dpl-frs:Item5 2021-12-31 02096377 dpl-frs:Item5 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02096377 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 02096377 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 02096377 dpl-frs:Item6 2022-01-01 2022-12-31 02096377 dpl-frs:Item6 2021-12-31 02096377 dpl-frs:Item6 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02096377 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 02096377 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 02096377 dpl-frs:Item7 2022-01-01 2022-12-31 02096377 dpl-frs:Item7 2021-12-31 02096377 dpl-frs:Item7 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02096377 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 02096377 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 02096377 dpl-frs:Item8 2022-01-01 2022-12-31 02096377 dpl-frs:Item8 2021-12-31 02096377 dpl-frs:Item8 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02096377 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 02096377 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 02096377 dpl-frs:Item9 2022-01-01 2022-12-31 02096377 dpl-frs:Item9 2021-12-31 02096377 dpl-frs:Item9 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02096377 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2022-12-31 02096377 dpl-frs:Item12 2022-01-01 2022-12-31 02096377 dpl-frs:Item12 2021-12-31 02096377 dpl-frs:Item12 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 02096377 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02096377 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 02096377 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 02096377 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 02096377 1 2022-01-01 2022-12-31 02096377 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 02096377
Inseto (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Poolemead Accountants (Winchester) Ltd
Chartered Accountants & Business Advisors
Tremain House, 8 Maple Drive
Kings Worthy
Winchester
Hampshire
SO23 7NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02096377
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,656 36,868
Tangible Assets 5 209,699 144,611
Investments 6 86 86
222,441 181,565
CURRENT ASSETS
Stocks 7 212,409 316,918
Debtors 8 2,082,199 2,102,054
Cash at bank and in hand 1,613,419 2,023,580
3,908,027 4,442,552
Creditors: Amounts Falling Due Within One Year 9 (2,223,729 ) (2,386,897 )
NET CURRENT ASSETS (LIABILITIES) 1,684,298 2,055,655
TOTAL ASSETS LESS CURRENT LIABILITIES 1,906,739 2,237,220
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (34,525 ) (21,851 )
NET ASSETS 1,872,214 2,215,369
CAPITAL AND RESERVES
Called up share capital 12 1,200 1,600
Capital redemption reserve 1,300 900
Profit and Loss Account 1,869,714 2,212,869
SHAREHOLDERS' FUNDS 1,872,214 2,215,369
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 Matthew Brown
Director
14/03/2023
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
Inseto (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02096377 . The registered office is Unit 25, Focus 303 Business, Centre, Focus Way, Andover, Hampshire, SP10 5NY.
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 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are capitalised computer software. The software is being amortised to profit and loss account over its estimated economic life at 33% per annum calcluated on a monthly basis.
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:
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
Depreciation calulated on a monthly basis on cost.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Taxation expense represents the sum of the corporation 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.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
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 asset reflects 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.
2.8. 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. Investments
Investments relate to an investment in an unlisted entity which is stated at historic cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 17)
17 17
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 112,514
Disposals (38,479 )
As at 31 December 2023 74,035
Amortisation
As at 1 January 2023 75,646
Provided during the period 24,077
Disposals (38,344 )
As at 31 December 2023 61,379
Net Book Value
As at 31 December 2023 12,656
As at 1 January 2023 36,868
Other intangible assets comprises capitalised computer software which being is being amortised over its estimated useful life at the rate of 33% per annum on a monthly basis.
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 26,140 308,478 98,645 130,668 563,931
Additions - 148,500 3,600 - 152,100
Disposals (428 ) (116,467 ) (1,597 ) (46,833 ) (165,325 )
As at 31 December 2023 25,712 340,511 100,648 83,835 550,706
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2023 24,518 193,414 86,404 114,984 419,320
Provided during the period 610 55,078 4,791 8,075 68,554
Disposals (428 ) (97,359 ) (1,597 ) (47,483 ) (146,867 )
As at 31 December 2023 24,700 151,133 89,598 75,576 341,007
Net Book Value
As at 31 December 2023 1,012 189,378 11,050 8,259 209,699
As at 1 January 2023 1,622 115,064 12,241 15,684 144,611
6. Investments
Unlisted
£
Cost
As at 1 January 2023 86
As at 31 December 2023 86
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 86
As at 1 January 2023 86
7. Stocks
2023 2022
£ £
Finished goods 212,409 316,918
212,409 316,918
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 992,211 1,600,118
Other debtors 1,089,988 501,936
2,082,199 2,102,054
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9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 526,657 1,351,099
Corporation tax 45,811 141,651
Other taxes and social security 234,411 132,885
VAT 126,035 128,896
Other creditors 1,290,815 632,107
Accruals and deferred income - 259
2,223,729 2,386,897
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 34,525 21,851
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2023 21,851 21,851
Additions 12,674 12,674
Balance at 31 December 2023 34,525 34,525
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,200 1,600
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