Brisan Accountancy Ltd


Acorah Software Products - Accounts Production 12.2.108 false true Mr C Kensington true 1 March 2021 28 February 2022 28 February 2022 08877636 Mr Christopher Kensington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08877636 2021-02-28 08877636 2022-02-28 08877636 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 2022-02-28 08877636 frs-core:AfterOneYear 2021-03-01 2022-02-28 08877636 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 08877636 frs-core:BetweenOneFiveYears 2022-02-28 08877636 frs-core:ComputerEquipment 2022-02-28 08877636 frs-core:ComputerEquipment 2021-03-01 2022-02-28 08877636 frs-core:ComputerEquipment 2021-02-28 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 08877636 frs-core:FurnitureFittings 2022-02-28 08877636 frs-core:FurnitureFittings 2021-03-01 2022-02-28 08877636 frs-core:FurnitureFittings 2021-02-28 08877636 frs-core:NetGoodwill 2022-02-28 08877636 frs-core:NetGoodwill 2021-03-01 2022-02-28 08877636 frs-core:NetGoodwill 2021-02-28 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 08877636 frs-core:LandBuildings 2022-02-28 08877636 frs-core:LandBuildings 2021-03-01 2022-02-28 08877636 frs-core:LandBuildings 2021-02-28 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 08877636 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 08877636 frs-core:MoreThanFiveYears 2022-02-28 08877636 frs-core:MotorVehicles 2022-02-28 08877636 frs-core:MotorVehicles 2021-03-01 2022-02-28 08877636 frs-core:MotorVehicles 2021-02-28 08877636 frs-core:OtherResidualIntangibleAssets 2022-02-28 08877636 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 08877636 frs-core:OtherResidualIntangibleAssets 2021-02-28 08877636 frs-core:PlantMachinery 2022-02-28 08877636 frs-core:PlantMachinery 2021-03-01 2022-02-28 08877636 frs-core:PlantMachinery 2021-02-28 08877636 frs-core:Secured 2022-02-28 08877636 frs-core:Unsecured 2022-02-28 08877636 frs-core:WithinOneYear 2021-03-01 2022-02-28 08877636 frs-core:WithinOneYear 2022-02-28 08877636 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 08877636 frs-core:CapitalRedemptionReserve 2021-02-28 08877636 frs-core:CapitalRedemptionReserve 2022-02-28 08877636 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 08877636 frs-core:OtherReservesSubtotal 2021-02-28 08877636 frs-core:OtherReservesSubtotal 2022-02-28 08877636 frs-core:RevaluationReserve 2021-03-01 2022-02-28 08877636 frs-core:RevaluationReserve 2021-02-28 08877636 frs-core:RevaluationReserve 2022-02-28 08877636 frs-core:SharePremium 2021-03-01 2022-02-28 08877636 frs-core:SharePremium 2021-02-28 08877636 frs-core:SharePremium 2022-02-28 08877636 frs-core:ShareCapital 2021-03-01 2022-02-28 08877636 frs-core:ShareCapital 2021-02-28 08877636 frs-core:ShareCapital 2022-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 08877636 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 08877636 frs-countries:Europe 2021-03-01 2022-02-28 08877636 frs-countries:NorthAmerica 2021-03-01 2022-02-28 08877636 frs-countries:SouthAmerica 2021-03-01 2022-02-28 08877636 frs-countries:Asia 2021-03-01 2022-02-28 08877636 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 08877636 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 08877636 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 08877636 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 08877636 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 08877636 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 08877636 frs-bus:FullAccounts 2021-03-01 2022-02-28 08877636 frs-bus:AbbreviatedAccounts 2021-03-01 2022-02-28 08877636 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 08877636 frs-bus:FRS102 2021-03-01 2022-02-28 08877636 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 08877636 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 08877636 frs-bus:Audited 2021-03-01 2022-02-28 08877636 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 08877636 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 08877636 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass1 2021-02-28 08877636 frs-bus:OrdinaryShareClass1 2022-02-28 08877636 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass2 2021-02-28 08877636 frs-bus:OrdinaryShareClass2 2022-02-28 08877636 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass3 2021-02-28 08877636 frs-bus:OrdinaryShareClass3 2022-02-28 08877636 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass4 2021-02-28 08877636 frs-bus:OrdinaryShareClass4 2022-02-28 08877636 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 08877636 frs-bus:OrdinaryShareClass5 2021-02-28 08877636 frs-bus:OrdinaryShareClass5 2022-02-28 08877636 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 08877636 frs-bus:PreferenceShareClass1 2021-02-28 08877636 frs-bus:PreferenceShareClass1 2022-02-28 08877636 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 08877636 frs-bus:PreferenceShareClass2 2021-02-28 08877636 frs-bus:PreferenceShareClass2 2022-02-28 08877636 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 08877636 frs-bus:PreferenceShareClass3 2021-02-28 08877636 frs-bus:PreferenceShareClass3 2022-02-28 08877636 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 08877636 frs-bus:PreferenceShareClass4 2021-02-28 08877636 frs-bus:PreferenceShareClass4 2022-02-28 08877636 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 08877636 frs-bus:PreferenceShareClass5 2021-02-28 08877636 frs-bus:PreferenceShareClass5 2022-02-28 08877636 1 2021-03-01 2022-02-28 08877636 frs-core:LeasedAssets 2021-03-01 2022-02-28 08877636 frs-core:OwnedAssets 2021-03-01 2022-02-28 08877636 frs-core:CurrencyRisk 2021-03-01 2022-02-28 08877636 frs-core:MarketRisk 2021-03-01 2022-02-28 08877636 frs-core:InterestRateRisk 2021-03-01 2022-02-28 08877636 frs-core:DeferredTaxation 2021-03-01 2022-02-28 08877636 frs-core:DeferredTaxation 2021-02-28 08877636 frs-core:DeferredTaxation 2022-02-28 08877636 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 08877636 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 08877636 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 08877636 frs-core:ProvisionsDeferredTax 2022-02-28 08877636 frs-core:OtherDeferredTax 2022-02-28 08877636 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 08877636 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 08877636 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 08877636 dpl-frs:CostSales 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales 2021-02-28 08877636 dpl-frs:CostSales 2022-02-28 08877636 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 08877636 frs-bus:Director1 2021-03-01 2022-02-28 08877636 frs-bus:Director1 2021-02-28 08877636 frs-bus:Director1 2022-02-28 08877636 1 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 1 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 1 2022-02-28 08877636 2 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 2 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 2 2022-02-28 08877636 3 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 3 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 3 2022-02-28 08877636 4 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 4 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 4 2022-02-28 08877636 5 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 5 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 5 2022-02-28 08877636 6 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 6 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 6 2022-02-28 08877636 7 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 7 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 7 2022-02-28 08877636 8 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 8 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 8 2022-02-28 08877636 9 2021-03-01 2022-02-28 08877636 frs-core:CurrentFinancialInstruments 9 2022-02-28 08877636 frs-core:Non-currentFinancialInstruments 9 2022-02-28 08877636 dpl-frs:Item1 2021-03-01 2022-02-28 08877636 dpl-frs:Item1 2021-02-28 08877636 dpl-frs:Item1 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 08877636 dpl-frs:Item2 2021-03-01 2022-02-28 08877636 dpl-frs:Item2 2021-02-28 08877636 dpl-frs:Item2 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 08877636 dpl-frs:Item3 2021-03-01 2022-02-28 08877636 dpl-frs:Item3 2021-02-28 08877636 dpl-frs:Item3 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 08877636 dpl-frs:Item4 2021-03-01 2022-02-28 08877636 dpl-frs:Item4 2021-02-28 08877636 dpl-frs:Item4 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 08877636 dpl-frs:Item5 2021-03-01 2022-02-28 08877636 dpl-frs:Item5 2021-02-28 08877636 dpl-frs:Item5 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 08877636 dpl-frs:Item6 2021-03-01 2022-02-28 08877636 dpl-frs:Item6 2021-02-28 08877636 dpl-frs:Item6 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 08877636 dpl-frs:Item7 2021-03-01 2022-02-28 08877636 dpl-frs:Item7 2021-02-28 08877636 dpl-frs:Item7 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 08877636 dpl-frs:Item8 2021-03-01 2022-02-28 08877636 dpl-frs:Item8 2021-02-28 08877636 dpl-frs:Item8 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 08877636 dpl-frs:Item9 2021-03-01 2022-02-28 08877636 dpl-frs:Item9 2021-02-28 08877636 dpl-frs:Item9 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 08877636 dpl-frs:Item10 2021-03-01 2022-02-28 08877636 dpl-frs:Item10 2021-02-28 08877636 dpl-frs:Item10 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 08877636 dpl-frs:Item11 2021-03-01 2022-02-28 08877636 dpl-frs:Item11 2021-02-28 08877636 dpl-frs:Item11 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 08877636 dpl-frs:Item12 2021-03-01 2022-02-28 08877636 dpl-frs:Item12 2021-02-28 08877636 dpl-frs:Item12 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 08877636 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 08877636 1 2021-03-01 2022-02-28 08877636 frs-countries:EnglandWales 2021-03-01 2022-02-28 08877636 2020-02-29 08877636 2021-02-28 08877636 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 2020-03-01 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 2021-02-28 08877636 frs-core:AfterOneYear 2020-03-01 2021-02-28 08877636 frs-core:BetweenOneFiveYears 2020-03-01 2021-02-28 08877636 frs-core:BetweenOneFiveYears 2021-02-28 08877636 frs-core:ComputerEquipment 2021-02-28 08877636 frs-core:ComputerEquipment 2020-03-01 2021-02-28 08877636 frs-core:ComputerEquipment 2020-02-29 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-03-01 2021-02-28 08877636 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-02-29 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-03-01 2021-02-28 08877636 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-02-29 08877636 frs-core:FurnitureFittings 2021-02-28 08877636 frs-core:FurnitureFittings 2020-03-01 2021-02-28 08877636 frs-core:FurnitureFittings 2020-02-29 08877636 frs-core:NetGoodwill 2021-02-28 08877636 frs-core:NetGoodwill 2020-03-01 2021-02-28 08877636 frs-core:NetGoodwill 2020-02-29 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2020-03-01 2021-02-28 08877636 frs-core:InvestmentPropertyIncludedWithinPPE 2020-02-29 08877636 frs-core:LandBuildings 2021-02-28 08877636 frs-core:LandBuildings 2020-03-01 2021-02-28 08877636 frs-core:LandBuildings 2020-02-29 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-03-01 2021-02-28 08877636 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-02-29 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-03-01 2021-02-28 08877636 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-02-29 08877636 frs-core:MoreThanFiveYears 2020-03-01 2021-02-28 08877636 frs-core:MoreThanFiveYears 2021-02-28 08877636 frs-core:MotorVehicles 2021-02-28 08877636 frs-core:MotorVehicles 2020-03-01 2021-02-28 08877636 frs-core:MotorVehicles 2020-02-29 08877636 frs-core:OtherResidualIntangibleAssets 2021-02-28 08877636 frs-core:OtherResidualIntangibleAssets 2020-03-01 2021-02-28 08877636 frs-core:OtherResidualIntangibleAssets 2020-02-29 08877636 frs-core:PlantMachinery 2021-02-28 08877636 frs-core:PlantMachinery 2020-03-01 2021-02-28 08877636 frs-core:PlantMachinery 2020-02-29 08877636 frs-core:Secured 2021-02-28 08877636 frs-core:Unsecured 2021-02-28 08877636 frs-core:WithinOneYear 2020-03-01 2021-02-28 08877636 frs-core:WithinOneYear 2021-02-28 08877636 frs-core:CapitalRedemptionReserve 2020-03-01 2021-02-28 08877636 frs-core:CapitalRedemptionReserve 2020-02-29 08877636 frs-core:CapitalRedemptionReserve 2021-02-28 08877636 frs-core:OtherReservesSubtotal 2020-03-01 2021-02-28 08877636 frs-core:OtherReservesSubtotal 2020-02-29 08877636 frs-core:OtherReservesSubtotal 2021-02-28 08877636 frs-core:RevaluationReserve 2020-03-01 2021-02-28 08877636 frs-core:RevaluationReserve 2020-02-29 08877636 frs-core:RevaluationReserve 2021-02-28 08877636 frs-core:SharePremium 2020-03-01 2021-02-28 08877636 frs-core:SharePremium 2020-02-29 08877636 frs-core:SharePremium 2021-02-28 08877636 frs-core:ShareCapital 2020-03-01 2021-02-28 08877636 frs-core:ShareCapital 2020-02-29 08877636 frs-core:ShareCapital 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses 2020-03-01 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses 2020-02-29 08877636 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-02-29 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-02-28 08877636 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-02-29 08877636 frs-countries:UnitedKingdom 2020-03-01 2021-02-28 08877636 frs-countries:Europe 2020-03-01 2021-02-28 08877636 frs-countries:NorthAmerica 2020-03-01 2021-02-28 08877636 frs-countries:SouthAmerica 2020-03-01 2021-02-28 08877636 frs-countries:Asia 2020-03-01 2021-02-28 08877636 frs-countries:RestWorldOutsideUK 2020-03-01 2021-02-28 08877636 frs-bus:HighestPaidDirector 2020-03-01 2021-02-28 08877636 frs-bus:PrivateLimitedCompanyLtd 2020-03-01 2021-02-28 08877636 frs-bus:CompanyLimitedByGuarantee 2020-03-01 2021-02-28 08877636 frs-bus:LimitedLiabilityPartnershipLLP 2020-03-01 2021-02-28 08877636 frs-bus:LimitedLiabilityPartnershipsSORP 2020-03-01 2021-02-28 08877636 frs-bus:FullAccounts 2020-03-01 2021-02-28 08877636 frs-bus:AbbreviatedAccounts 2020-03-01 2021-02-28 08877636 frs-bus:AbridgedAccounts 2020-03-01 2021-02-28 08877636 frs-bus:FRS102 2020-03-01 2021-02-28 08877636 frs-bus:EntityHasNeverTraded 2020-03-01 2021-02-28 08877636 frs-bus:EntityNoLongerTradingButTradedInPast 2020-03-01 2021-02-28 08877636 frs-bus:Audited 2020-03-01 2021-02-28 08877636 frs-bus:AuditExempt-NoAccountantsReport 2020-03-01 2021-02-28 08877636 frs-bus:AuditExemptWithAccountantsReport 2020-03-01 2021-02-28 08877636 frs-bus:SmallCompaniesRegimeForAccounts 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass1 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass1 2020-02-29 08877636 frs-bus:OrdinaryShareClass1 2021-02-28 08877636 frs-bus:OrdinaryShareClass2 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass2 2020-02-29 08877636 frs-bus:OrdinaryShareClass2 2021-02-28 08877636 frs-bus:OrdinaryShareClass3 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass3 2020-02-29 08877636 frs-bus:OrdinaryShareClass3 2021-02-28 08877636 frs-bus:OrdinaryShareClass4 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass4 2020-02-29 08877636 frs-bus:OrdinaryShareClass4 2021-02-28 08877636 frs-bus:OrdinaryShareClass5 2020-03-01 2021-02-28 08877636 frs-bus:OrdinaryShareClass5 2020-02-29 08877636 frs-bus:OrdinaryShareClass5 2021-02-28 08877636 frs-bus:PreferenceShareClass1 2020-03-01 2021-02-28 08877636 frs-bus:PreferenceShareClass1 2020-02-29 08877636 frs-bus:PreferenceShareClass1 2021-02-28 08877636 frs-bus:PreferenceShareClass2 2020-03-01 2021-02-28 08877636 frs-bus:PreferenceShareClass2 2020-02-29 08877636 frs-bus:PreferenceShareClass2 2021-02-28 08877636 frs-bus:PreferenceShareClass3 2020-03-01 2021-02-28 08877636 frs-bus:PreferenceShareClass3 2020-02-29 08877636 frs-bus:PreferenceShareClass3 2021-02-28 08877636 frs-bus:PreferenceShareClass4 2020-03-01 2021-02-28 08877636 frs-bus:PreferenceShareClass4 2020-02-29 08877636 frs-bus:PreferenceShareClass4 2021-02-28 08877636 frs-bus:PreferenceShareClass5 2020-03-01 2021-02-28 08877636 frs-bus:PreferenceShareClass5 2020-02-29 08877636 frs-bus:PreferenceShareClass5 2021-02-28 08877636 1 2020-03-01 2021-02-28 08877636 frs-core:LeasedAssets 2020-03-01 2021-02-28 08877636 frs-core:OwnedAssets 2020-03-01 2021-02-28 08877636 frs-core:CurrencyRisk 2020-03-01 2021-02-28 08877636 frs-core:MarketRisk 2020-03-01 2021-02-28 08877636 frs-core:InterestRateRisk 2020-03-01 2021-02-28 08877636 frs-core:DeferredTaxation 2020-03-01 2021-02-28 08877636 frs-core:DeferredTaxation 2020-02-29 08877636 frs-core:DeferredTaxation 2021-02-28 08877636 frs-core:OtherProvisionsContingentLiabilities 2020-03-01 2021-02-28 08877636 frs-core:OtherProvisionsContingentLiabilities 2020-02-29 08877636 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 08877636 frs-core:ProvisionsDeferredTax 2021-02-28 08877636 frs-core:OtherDeferredTax 2021-02-28 08877636 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-02-28 08877636 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-02-28 08877636 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-02-28 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-03-01 2021-02-28 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-02-29 08877636 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 08877636 dpl-frs:CostSales 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales 2020-02-29 08877636 dpl-frs:CostSales 2021-02-28 08877636 dpl-frs:DistributionCosts 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses 2020-03-01 2021-02-28 08877636 frs-bus:Director1 2020-03-01 2021-02-28 08877636 frs-bus:Director1 2020-02-29 08877636 frs-bus:Director1 2021-02-28 08877636 1 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 1 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 1 2021-02-28 08877636 2 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 2 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 2 2021-02-28 08877636 3 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 3 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 3 2021-02-28 08877636 4 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 4 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 4 2021-02-28 08877636 5 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 5 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 5 2021-02-28 08877636 6 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 6 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 6 2021-02-28 08877636 7 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 7 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 7 2021-02-28 08877636 8 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 8 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 8 2021-02-28 08877636 9 2020-03-01 2021-02-28 08877636 frs-core:CurrentFinancialInstruments 9 2021-02-28 08877636 frs-core:Non-currentFinancialInstruments 9 2021-02-28 08877636 dpl-frs:Item1 2020-03-01 2021-02-28 08877636 dpl-frs:Item1 2020-02-29 08877636 dpl-frs:Item1 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item1 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item1 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item1 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-03-01 2021-02-28 08877636 dpl-frs:Item2 2020-03-01 2021-02-28 08877636 dpl-frs:Item2 2020-02-29 08877636 dpl-frs:Item2 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item2 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item2 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item2 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-03-01 2021-02-28 08877636 dpl-frs:Item3 2020-03-01 2021-02-28 08877636 dpl-frs:Item3 2020-02-29 08877636 dpl-frs:Item3 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item3 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item3 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item3 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-03-01 2021-02-28 08877636 dpl-frs:Item4 2020-03-01 2021-02-28 08877636 dpl-frs:Item4 2020-02-29 08877636 dpl-frs:Item4 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item4 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item4 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item4 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-03-01 2021-02-28 08877636 dpl-frs:Item5 2020-03-01 2021-02-28 08877636 dpl-frs:Item5 2020-02-29 08877636 dpl-frs:Item5 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item5 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item5 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item5 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-03-01 2021-02-28 08877636 dpl-frs:Item6 2020-03-01 2021-02-28 08877636 dpl-frs:Item6 2020-02-29 08877636 dpl-frs:Item6 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item6 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item6 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item6 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-03-01 2021-02-28 08877636 dpl-frs:Item7 2020-03-01 2021-02-28 08877636 dpl-frs:Item7 2020-02-29 08877636 dpl-frs:Item7 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item7 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item7 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item7 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-03-01 2021-02-28 08877636 dpl-frs:Item8 2020-03-01 2021-02-28 08877636 dpl-frs:Item8 2020-02-29 08877636 dpl-frs:Item8 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item8 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item8 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item8 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-03-01 2021-02-28 08877636 dpl-frs:Item9 2020-03-01 2021-02-28 08877636 dpl-frs:Item9 2020-02-29 08877636 dpl-frs:Item9 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item9 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item9 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item9 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-03-01 2021-02-28 08877636 dpl-frs:Item10 2020-03-01 2021-02-28 08877636 dpl-frs:Item10 2020-02-29 08877636 dpl-frs:Item10 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item10 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item10 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item10 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-03-01 2021-02-28 08877636 dpl-frs:Item11 2020-03-01 2021-02-28 08877636 dpl-frs:Item11 2020-02-29 08877636 dpl-frs:Item11 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item11 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item11 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item11 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-03-01 2021-02-28 08877636 dpl-frs:Item12 2020-03-01 2021-02-28 08877636 dpl-frs:Item12 2020-02-29 08877636 dpl-frs:Item12 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item12 2020-03-01 2021-02-28 08877636 dpl-frs:CostSales dpl-frs:Item12 2020-02-29 08877636 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 08877636 dpl-frs:DistributionCosts dpl-frs:Item12 2020-03-01 2021-02-28 08877636 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-03-01 2021-02-28 08877636 1 2020-03-01 2021-02-28 08877636 frs-countries:EnglandWales 2020-03-01 2021-02-28
Registered number: 08877636
Brisan Accountancy Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2022
Brisan Accountancy Ltd

Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—8
Page 1
Accountant's Report
Report of the Accountant to the director of Brisan Accountancy Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 28 February 2022 .
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
13 May 2022
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Page 1
Page 2
Balance Sheet
Registered number: 08877636
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 11,250 -
Tangible Assets 4 21,389 4,754
32,639 4,754
CURRENT ASSETS
Debtors 5 88,649 80,264
Cash at bank and in hand 152,840 48,930
241,489 129,194
Creditors: Amounts Falling Due Within One Year 6 (70,035 ) (75,428 )
NET CURRENT ASSETS (LIABILITIES) 171,454 53,766
TOTAL ASSETS LESS CURRENT LIABILITIES 204,093 58,520
Creditors: Amounts Falling Due After More Than One Year 7 (148,843 ) (12,750 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (4,064 ) (903 )
NET ASSETS 51,186 44,867
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 50,986 44,667
SHAREHOLDERS' FUNDS 51,186 44,867
Page 2
Page 3
For the year ending 28 February 2022 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 his 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 Christopher Kensington
Director
13 May 2022
The notes on pages 5 to 8 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 March 2020 200 5,145 5,345
Profit for the year and total comprehensive income - 64,022 64,022
Dividends paid - (24,500) (24,500)
As at 28 February 2021 and 1 March 2021 200 44,667 44,867
Profit for the year and total comprehensive income - 30,319 30,319
Dividends paid - (24,000) (24,000)
As at 28 February 2022 200 50,986 51,186
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.5. 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:
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
1.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 5
Page 6
1.7. Taxation
Income tax expense represents the sum of the 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 year 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.
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.
1.8. 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.
1.9. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2021: 11)
12 11
3. Intangible Assets
Goodwill
£
Cost
As at 1 March 2021 -
Additions 12,500
As at 28 February 2022 12,500
Amortisation
As at 1 March 2021 -
Provided during the period 1,250
As at 28 February 2022 1,250
Net Book Value
As at 28 February 2022 11,250
As at 1 March 2021 -
Page 6
Page 7
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2021 6,575 5,549 12,124
Additions 8,674 13,291 21,965
As at 28 February 2022 15,249 18,840 34,089
Depreciation
As at 1 March 2021 2,713 4,657 7,370
Provided during the period 2,463 2,867 5,330
As at 28 February 2022 5,176 7,524 12,700
Net Book Value
As at 28 February 2022 10,073 11,316 21,389
As at 1 March 2021 3,862 892 4,754
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 78,275 75,564
Prepayments and accrued income 10,374 4,700
88,649 80,264
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,161 768
Bank loans and overdrafts 13,966 2,250
Corporation tax 5,005 18,713
Other taxes and social security 12,175 5,706
VAT 30,101 32,908
Net wages 206 4
Other creditors 3,276 732
Accruals and deferred income - 1,934
Director's loan account 3,145 12,413
70,035 75,428
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 148,843 12,750
148,843 12,750
Page 7
Page 8
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2022 2021
£ £
Deferred tax 4,064 903
4,064 903
9. Share Capital
2022 2021
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:
As at 1 March 2021 Amounts advanced Amounts repaid Amounts written off As at 28 February 2022
£ £ £ £ £
Mr Christopher Kensington 12,413 9,268 - - 3,145
The above loan is unsecured, repayable on demand and ranks equally with the creditors of the company.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr C Kensington by virtue of his ownership of 100% of the issued share capital in the company.
Page 8