Company registration number 03491827 (England and Wales)
DOCUPLUS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
DOCUPLUS LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 8
DOCUPLUS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
1,047
1,809
Current assets
Trade and other receivables
4
329,160
509,492
Cash and cash equivalents
384,454
665,076
713,614
1,174,568
Current liabilities
5
(433,459)
(826,228)
Net current assets
280,155
348,340
Net assets
281,202
350,149
Equity
Called up share capital
8
17,099
17,099
Capital redemption reserve
16,344
16,344
Retained earnings
247,759
316,706
Total equity
281,202
350,149

The director of the company has elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 June 2025 and are signed on its behalf by:
Mr T A D Gavinhos
Director
Company registration number 03491827 (England and Wales)
DOCUPLUS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
Share capital
Capital redemption reserve
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 January 2023
17,099
16,344
382,955
416,398
Year ended 31 December 2023:
Profit and total comprehensive income
-
-
33,751
33,751
Dividends
-
-
(100,000)
(100,000)
Balance at 31 December 2023
17,099
16,344
316,706
350,149
Year ended 31 December 2024:
Loss and total comprehensive income
-
-
(68,947)
(68,947)
Balance at 31 December 2024
17,099
16,344
247,759
281,202
DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Docuplus Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB. The principal place of business is Beacon House, Stokenchurch Business Park, Ibstone Road, Stokenchurch, High Wycombe, HP14 3WN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The financial statements of the company are consolidated in the financial statements of Tessi S.A. These consolidated financial statements are available from its registered office, 14 rue des arts et métiers 38000 Grenoble, Cedex 2, France.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has availability of adequate resources to continue in operational existence for the foreseeable future. This involves reliance on the parent entity, which the directors believe will continue to support them as required. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for the provision of professional fees, product sales and software maintenance provided in the normal course of business, and is shown net of VAT and other sales related taxes. Revenue is subject to maintenance income being apportioned to the period in which it relates.

1.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% on cost
Computer equipment
20% - 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances are measured at transaction price less any provision for impairment. Loans receivable are measured initially at fair value, net of transaction costs and are subsequently carried at amortised costs using the effective interest method, less any provision for impairment.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit or loss, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit or loss for the period.

1.12

Reserves

The capital redemption reserve arose on the company purchase of own shares on 9 October 2009 when the nominal value of the shares were transferred to the capital redemption reserve. The capital redemption reserve may only be used to make a bonus issue of shares.

 

The retained earnings reserve represents cumulative profits, losses and total other comprehensive income and losses made by the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Operations and administration
7
8
DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
3
Property, plant and equipment
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
Cost
At 1 January 2024 and 31 December 2024
442
15,975
16,417
Depreciation and impairment
At 1 January 2024
442
14,166
14,608
Depreciation charged in the year
-
0
762
762
At 31 December 2024
442
14,928
15,370
Carrying amount
At 31 December 2024
-
0
1,047
1,047
At 31 December 2023
-
0
1,809
1,809
4
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
88,703
133,679
Corporation tax recoverable
7,778
-
0
Amounts owed by group undertakings
30,476
44,782
Other receivables
1,856
1,856
Prepayments and accrued income
189,314
329,175
318,127
509,492
2024
2023
Amounts falling due after more than one year:
£
£
Deferred tax asset (note 6)
11,033
-
0
Total debtors
329,160
509,492
DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
5
Current liabilities
2024
2023
Notes
£
£
Trade payables
8,084
16,881
Amounts owed to group undertakings
50,601
96,118
Corporation tax
-
0
7,778
Other taxation and social security
31,105
42,191
Deferred income
7
302,766
508,568
Dividends payable
-
0
100,000
Other payables
835
1,104
Accruals and deferred income
40,068
53,588
433,459
826,228
6
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Assets
Assets
2024
2023
Balances:
£
£
Tax losses
11,033
-
2024
Movements in the year:
£
Liability at 1 January 2024
-
Credit to profit or loss
(11,033)
Asset at 31 December 2024
(11,033)

The deferred tax asset set out above is calculated at a rate of 23.84% (2023-N/A).

7
Deferred income
2024
2023
£
£
Other deferred income
302,766
508,568
DOCUPLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
8
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary B of £1 each
16,999
16,999
16,999
16,999
Ordinary C of £1 each
100
100
100
100
17,099
17,099
17,099
17,099

The Ordinary B Shares have full voting rights. The Ordinary C shares have no voting rights.

9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Keir Singleton
Statutory Auditor:
S&W Partners Audit Limited
Date of audit report:
16 June 2025
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future rental payments, which fall due as follows:

2024
2023
£
£
Within one year
7,647
7,424
11
Related party transactions
Transactions with related parties

The company is a wholly owned member of the group and consolidated in the financial statements of Tessi S.A. and as such has taken advantage of the exemption permitted by Section 33 'Related Party Disclosures', not to provide disclosures of transactions entered into with other wholly-owned members of the group.

 

No guarantees have been given or received.

12
Ultimate controlling party

Gdoc Holdings SA (incorporated in Geneva) is regarded by the directors as being the company's parent company. Gdoc Holdings SA is a subsidiary of Tessi S.A. (a French Societe Anonyme).

 

The results of Docuplus Limited are consolidated into the accounts of Tessi S.A. The accounts of Tessi S.A. are available at their registered address, 14 rue des arts et métiers 38000 Grenoble, Cedex 2, France.

 

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