GS Merchandise Limited


Acorah Software Products - Accounts Production 12.4.009 false true No description of principal activity 1 January 2021 31 December 2021 31 December 2021 SC548002 Mrs S L Mcaleer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC548002 2020-12-31 SC548002 2021-12-31 SC548002 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 2021-12-31 SC548002 frs-core:AfterOneYear 2021-01-01 2021-12-31 SC548002 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 SC548002 frs-core:BetweenOneFiveYears 2021-12-31 SC548002 frs-core:ComputerEquipment 2021-12-31 SC548002 frs-core:ComputerEquipment 2021-01-01 2021-12-31 SC548002 frs-core:ComputerEquipment 2020-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 SC548002 frs-core:FurnitureFittings 2021-12-31 SC548002 frs-core:FurnitureFittings 2021-01-01 2021-12-31 SC548002 frs-core:FurnitureFittings 2020-12-31 SC548002 frs-core:NetGoodwill 2021-12-31 SC548002 frs-core:NetGoodwill 2021-01-01 2021-12-31 SC548002 frs-core:NetGoodwill 2020-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2021-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2021-01-01 2021-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2020-12-31 SC548002 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 SC548002 frs-core:MoreThanFiveYears 2021-12-31 SC548002 frs-core:MotorVehicles 2021-12-31 SC548002 frs-core:MotorVehicles 2021-01-01 2021-12-31 SC548002 frs-core:MotorVehicles 2020-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2021-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2020-12-31 SC548002 frs-core:PlantMachinery 2021-12-31 SC548002 frs-core:PlantMachinery 2021-01-01 2021-12-31 SC548002 frs-core:PlantMachinery 2020-12-31 SC548002 frs-core:Secured 2021-12-31 SC548002 frs-core:Unsecured 2021-12-31 SC548002 frs-core:WithinOneYear 2021-01-01 2021-12-31 SC548002 frs-core:WithinOneYear 2021-12-31 SC548002 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 SC548002 frs-core:CapitalRedemptionReserve 2020-12-31 SC548002 frs-core:CapitalRedemptionReserve 2021-12-31 SC548002 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 SC548002 frs-core:OtherReservesSubtotal 2020-12-31 SC548002 frs-core:OtherReservesSubtotal 2021-12-31 SC548002 frs-core:RevaluationReserve 2021-01-01 2021-12-31 SC548002 frs-core:RevaluationReserve 2020-12-31 SC548002 frs-core:RevaluationReserve 2021-12-31 SC548002 frs-core:SharePremium 2021-01-01 2021-12-31 SC548002 frs-core:SharePremium 2020-12-31 SC548002 frs-core:SharePremium 2021-12-31 SC548002 frs-core:ShareCapital 2021-01-01 2021-12-31 SC548002 frs-core:ShareCapital 2020-12-31 SC548002 frs-core:ShareCapital 2021-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 SC548002 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 SC548002 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 SC548002 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 SC548002 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 SC548002 frs-bus:FullAccounts 2021-01-01 2021-12-31 SC548002 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 SC548002 frs-bus:Micro-entities 2021-01-01 2021-12-31 SC548002 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 SC548002 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 SC548002 frs-bus:Audited 2021-01-01 2021-12-31 SC548002 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 SC548002 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass1 2020-12-31 SC548002 frs-bus:OrdinaryShareClass1 2021-12-31 SC548002 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass2 2020-12-31 SC548002 frs-bus:OrdinaryShareClass2 2021-12-31 SC548002 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass3 2020-12-31 SC548002 frs-bus:OrdinaryShareClass3 2021-12-31 SC548002 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass4 2020-12-31 SC548002 frs-bus:OrdinaryShareClass4 2021-12-31 SC548002 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 SC548002 frs-bus:OrdinaryShareClass5 2020-12-31 SC548002 frs-bus:OrdinaryShareClass5 2021-12-31 SC548002 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 SC548002 frs-bus:PreferenceShareClass1 2020-12-31 SC548002 frs-bus:PreferenceShareClass1 2021-12-31 SC548002 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 SC548002 frs-bus:PreferenceShareClass2 2020-12-31 SC548002 frs-bus:PreferenceShareClass2 2021-12-31 SC548002 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 SC548002 frs-bus:PreferenceShareClass3 2020-12-31 SC548002 frs-bus:PreferenceShareClass3 2021-12-31 SC548002 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 SC548002 frs-bus:PreferenceShareClass4 2020-12-31 SC548002 frs-bus:PreferenceShareClass4 2021-12-31 SC548002 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 SC548002 frs-bus:PreferenceShareClass5 2020-12-31 SC548002 frs-bus:PreferenceShareClass5 2021-12-31 SC548002 1 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales 2020-12-31 SC548002 dpl-frs:CostSales 2021-12-31 SC548002 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 SC548002 frs-bus:Director1 2021-01-01 2021-12-31 SC548002 frs-bus:Director1 2020-12-31 SC548002 frs-bus:Director1 2021-12-31 SC548002 1 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 1 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 1 2021-12-31 SC548002 2 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 2 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2 2021-12-31 SC548002 3 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 3 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 3 2021-12-31 SC548002 4 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 4 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 4 2021-12-31 SC548002 5 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 5 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 5 2021-12-31 SC548002 6 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 6 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 6 2021-12-31 SC548002 7 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 7 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 7 2021-12-31 SC548002 8 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 8 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 8 2021-12-31 SC548002 9 2021-01-01 2021-12-31 SC548002 frs-core:CurrentFinancialInstruments 9 2021-12-31 SC548002 frs-core:Non-currentFinancialInstruments 9 2021-12-31 SC548002 dpl-frs:Item1 2021-01-01 2021-12-31 SC548002 dpl-frs:Item1 2020-12-31 SC548002 dpl-frs:Item1 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 SC548002 dpl-frs:Item2 2021-01-01 2021-12-31 SC548002 dpl-frs:Item2 2020-12-31 SC548002 dpl-frs:Item2 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 SC548002 dpl-frs:Item3 2021-01-01 2021-12-31 SC548002 dpl-frs:Item3 2020-12-31 SC548002 dpl-frs:Item3 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 SC548002 dpl-frs:Item4 2021-01-01 2021-12-31 SC548002 dpl-frs:Item4 2020-12-31 SC548002 dpl-frs:Item4 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 SC548002 dpl-frs:Item5 2021-01-01 2021-12-31 SC548002 dpl-frs:Item5 2020-12-31 SC548002 dpl-frs:Item5 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 SC548002 dpl-frs:Item6 2021-01-01 2021-12-31 SC548002 dpl-frs:Item6 2020-12-31 SC548002 dpl-frs:Item6 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 SC548002 dpl-frs:Item7 2021-01-01 2021-12-31 SC548002 dpl-frs:Item7 2020-12-31 SC548002 dpl-frs:Item7 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 SC548002 dpl-frs:Item8 2021-01-01 2021-12-31 SC548002 dpl-frs:Item8 2020-12-31 SC548002 dpl-frs:Item8 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 SC548002 dpl-frs:Item9 2021-01-01 2021-12-31 SC548002 dpl-frs:Item9 2020-12-31 SC548002 dpl-frs:Item9 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 SC548002 dpl-frs:Item10 2021-01-01 2021-12-31 SC548002 dpl-frs:Item10 2020-12-31 SC548002 dpl-frs:Item10 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 SC548002 dpl-frs:Item11 2021-01-01 2021-12-31 SC548002 dpl-frs:Item11 2020-12-31 SC548002 dpl-frs:Item11 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 SC548002 dpl-frs:Item12 2021-01-01 2021-12-31 SC548002 dpl-frs:Item12 2020-12-31 SC548002 dpl-frs:Item12 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 SC548002 1 2021-01-01 2021-12-31 SC548002 frs-countries:Scotland 2021-01-01 2021-12-31 SC548002 2019-12-31 SC548002 2020-12-31 SC548002 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 2020-12-31 SC548002 frs-core:AfterOneYear 2020-01-01 2020-12-31 SC548002 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 SC548002 frs-core:BetweenOneFiveYears 2020-12-31 SC548002 frs-core:ComputerEquipment 2020-12-31 SC548002 frs-core:ComputerEquipment 2020-01-01 2020-12-31 SC548002 frs-core:ComputerEquipment 2019-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 SC548002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 SC548002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 SC548002 frs-core:FurnitureFittings 2020-12-31 SC548002 frs-core:FurnitureFittings 2020-01-01 2020-12-31 SC548002 frs-core:FurnitureFittings 2019-12-31 SC548002 frs-core:NetGoodwill 2020-12-31 SC548002 frs-core:NetGoodwill 2020-01-01 2020-12-31 SC548002 frs-core:NetGoodwill 2019-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 SC548002 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 SC548002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2020-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2020-01-01 2020-12-31 SC548002 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2019-12-31 SC548002 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 SC548002 frs-core:MoreThanFiveYears 2020-12-31 SC548002 frs-core:MotorVehicles 2020-12-31 SC548002 frs-core:MotorVehicles 2020-01-01 2020-12-31 SC548002 frs-core:MotorVehicles 2019-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2020-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 SC548002 frs-core:OtherResidualIntangibleAssets 2019-12-31 SC548002 frs-core:PlantMachinery 2020-12-31 SC548002 frs-core:PlantMachinery 2020-01-01 2020-12-31 SC548002 frs-core:PlantMachinery 2019-12-31 SC548002 frs-core:Secured 2020-12-31 SC548002 frs-core:Unsecured 2020-12-31 SC548002 frs-core:WithinOneYear 2020-01-01 2020-12-31 SC548002 frs-core:WithinOneYear 2020-12-31 SC548002 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 SC548002 frs-core:CapitalRedemptionReserve 2019-12-31 SC548002 frs-core:CapitalRedemptionReserve 2020-12-31 SC548002 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 SC548002 frs-core:OtherReservesSubtotal 2019-12-31 SC548002 frs-core:OtherReservesSubtotal 2020-12-31 SC548002 frs-core:RevaluationReserve 2020-01-01 2020-12-31 SC548002 frs-core:RevaluationReserve 2019-12-31 SC548002 frs-core:RevaluationReserve 2020-12-31 SC548002 frs-core:SharePremium 2020-01-01 2020-12-31 SC548002 frs-core:SharePremium 2019-12-31 SC548002 frs-core:SharePremium 2020-12-31 SC548002 frs-core:ShareCapital 2020-01-01 2020-12-31 SC548002 frs-core:ShareCapital 2019-12-31 SC548002 frs-core:ShareCapital 2020-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 SC548002 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 SC548002 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 SC548002 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 SC548002 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 SC548002 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 SC548002 frs-bus:FullAccounts 2020-01-01 2020-12-31 SC548002 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 SC548002 frs-bus:Micro-entities 2020-01-01 2020-12-31 SC548002 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 SC548002 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 SC548002 frs-bus:Audited 2020-01-01 2020-12-31 SC548002 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 SC548002 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass1 2019-12-31 SC548002 frs-bus:OrdinaryShareClass1 2020-12-31 SC548002 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass2 2019-12-31 SC548002 frs-bus:OrdinaryShareClass2 2020-12-31 SC548002 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass3 2019-12-31 SC548002 frs-bus:OrdinaryShareClass3 2020-12-31 SC548002 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass4 2019-12-31 SC548002 frs-bus:OrdinaryShareClass4 2020-12-31 SC548002 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 SC548002 frs-bus:OrdinaryShareClass5 2019-12-31 SC548002 frs-bus:OrdinaryShareClass5 2020-12-31 SC548002 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 SC548002 frs-bus:PreferenceShareClass1 2019-12-31 SC548002 frs-bus:PreferenceShareClass1 2020-12-31 SC548002 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 SC548002 frs-bus:PreferenceShareClass2 2019-12-31 SC548002 frs-bus:PreferenceShareClass2 2020-12-31 SC548002 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 SC548002 frs-bus:PreferenceShareClass3 2019-12-31 SC548002 frs-bus:PreferenceShareClass3 2020-12-31 SC548002 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 SC548002 frs-bus:PreferenceShareClass4 2019-12-31 SC548002 frs-bus:PreferenceShareClass4 2020-12-31 SC548002 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 SC548002 frs-bus:PreferenceShareClass5 2019-12-31 SC548002 frs-bus:PreferenceShareClass5 2020-12-31 SC548002 1 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales 2019-12-31 SC548002 dpl-frs:CostSales 2020-12-31 SC548002 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 SC548002 frs-bus:Director1 2020-01-01 2020-12-31 SC548002 frs-bus:Director1 2019-12-31 SC548002 frs-bus:Director1 2020-12-31 SC548002 1 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 1 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 1 2020-12-31 SC548002 2 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 2 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 2 2020-12-31 SC548002 3 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 3 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 3 2020-12-31 SC548002 4 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 4 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 4 2020-12-31 SC548002 5 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 5 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 5 2020-12-31 SC548002 6 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 6 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 6 2020-12-31 SC548002 7 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 7 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 7 2020-12-31 SC548002 8 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 8 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 8 2020-12-31 SC548002 9 2020-01-01 2020-12-31 SC548002 frs-core:CurrentFinancialInstruments 9 2020-12-31 SC548002 frs-core:Non-currentFinancialInstruments 9 2020-12-31 SC548002 dpl-frs:Item1 2020-01-01 2020-12-31 SC548002 dpl-frs:Item1 2019-12-31 SC548002 dpl-frs:Item1 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 SC548002 dpl-frs:Item2 2020-01-01 2020-12-31 SC548002 dpl-frs:Item2 2019-12-31 SC548002 dpl-frs:Item2 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 SC548002 dpl-frs:Item3 2020-01-01 2020-12-31 SC548002 dpl-frs:Item3 2019-12-31 SC548002 dpl-frs:Item3 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 SC548002 dpl-frs:Item4 2020-01-01 2020-12-31 SC548002 dpl-frs:Item4 2019-12-31 SC548002 dpl-frs:Item4 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 SC548002 dpl-frs:Item5 2020-01-01 2020-12-31 SC548002 dpl-frs:Item5 2019-12-31 SC548002 dpl-frs:Item5 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 SC548002 dpl-frs:Item6 2020-01-01 2020-12-31 SC548002 dpl-frs:Item6 2019-12-31 SC548002 dpl-frs:Item6 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 SC548002 dpl-frs:Item7 2020-01-01 2020-12-31 SC548002 dpl-frs:Item7 2019-12-31 SC548002 dpl-frs:Item7 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 SC548002 dpl-frs:Item8 2020-01-01 2020-12-31 SC548002 dpl-frs:Item8 2019-12-31 SC548002 dpl-frs:Item8 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 SC548002 dpl-frs:Item9 2020-01-01 2020-12-31 SC548002 dpl-frs:Item9 2019-12-31 SC548002 dpl-frs:Item9 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 SC548002 dpl-frs:Item10 2020-01-01 2020-12-31 SC548002 dpl-frs:Item10 2019-12-31 SC548002 dpl-frs:Item10 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 SC548002 dpl-frs:Item11 2020-01-01 2020-12-31 SC548002 dpl-frs:Item11 2019-12-31 SC548002 dpl-frs:Item11 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 SC548002 dpl-frs:Item12 2020-01-01 2020-12-31 SC548002 dpl-frs:Item12 2019-12-31 SC548002 dpl-frs:Item12 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 SC548002 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 SC548002 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 SC548002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 SC548002 1 2020-01-01 2020-12-31 SC548002 frs-countries:Scotland 2020-01-01 2020-12-31
Registered number: SC548002
GS Merchandise Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Cunnington and Co Limited

Edward House Grange Business Park
Whetstone
Leicester
Leicestershire
LE8 6EP
Balance Sheet
Registered number: SC548002
2021 2020
£ £
Fixed assets 64,603 21,439
Current assets 163,620 183,891
Prepayments and accrued income 609 281
Creditors: Amounts Falling Due Within One Year (80,477 ) (61,119 )
NET CURRENT ASSETS 83,752 123,053
TOTAL ASSETS LESS CURRENT LIABILITIES 148,355 144,492
Creditors: Amounts Falling After More Than One Year (87,883 ) (70,414 )
Accruals and deferred income (3,150 ) (5,550 )
NET ASSETS 57,322 68,528
CAPITAL AND RESERVES 57,322 68,528
Notes
1. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2020: 4)
4 4
2. General Information
GS Merchandise Limited is a private company, limited by shares, incorporated in Scotland, registered number SC548002 . The registered office is Unit 4 42 Dalsetter Avenue, Glasgow, Scotland, G15 8TE.
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs S L Mcaleer
Director
29th September 2022