| Debtors include £235,000 (2022: £133,445) in respect of a deferred, contingent receipt due September 2024 from the contract of disposal of the client book signed in March 2022. The amount of the receipt was contingent on the levels of capital withdrawn by clients and plans cancelled/terminated prior to September 2024. The receipt has been recognised at its finalised amount as an adjusting post balance sheet event in accordance with FRS 102 p32.2(a). Given the receipt was neither virtually certain, nor was probable and could be measured reliably, it had not been recognised in the comparative year in accordance with FRS 102 p2.37 and p2.38. A further £14,550 deferred, contingent receipt due September 2024 has been attributed to work yet to be completed at the balance sheet date and has not been recognised. |