Acorah Software Products - Accounts Production 11.13.079 false 1 January 2020 31 December 2020 31 December 2020 09270784 Ms Kerstin Robinson Ms Julia Kessler Mr Matthew Cushen Mr John Stapleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09270784 2019-12-31 09270784 2020-12-31 09270784 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 2020-12-31 09270784 frs-core:AfterOneYear 2020-01-01 2020-12-31 09270784 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 09270784 frs-core:BetweenOneFiveYears 2020-12-31 09270784 frs-core:ComputerEquipment 2020-12-31 09270784 frs-core:ComputerEquipment 2020-01-01 2020-12-31 09270784 frs-core:ComputerEquipment 2019-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 09270784 frs-core:FurnitureFittings 2020-12-31 09270784 frs-core:FurnitureFittings 2020-01-01 2020-12-31 09270784 frs-core:FurnitureFittings 2019-12-31 09270784 frs-core:NetGoodwill 2020-12-31 09270784 frs-core:NetGoodwill 2020-01-01 2020-12-31 09270784 frs-core:NetGoodwill 2019-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 09270784 frs-core:LandBuildings 2020-12-31 09270784 frs-core:LandBuildings 2020-01-01 2020-12-31 09270784 frs-core:LandBuildings 2019-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 09270784 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 09270784 frs-core:MoreThanFiveYears 2020-12-31 09270784 frs-core:MotorVehicles 2020-12-31 09270784 frs-core:MotorVehicles 2020-01-01 2020-12-31 09270784 frs-core:MotorVehicles 2019-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2020-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2019-12-31 09270784 frs-core:PlantMachinery 2020-12-31 09270784 frs-core:PlantMachinery 2020-01-01 2020-12-31 09270784 frs-core:PlantMachinery 2019-12-31 09270784 frs-core:Secured 2020-12-31 09270784 frs-core:Unsecured 2020-12-31 09270784 frs-core:WithinOneYear 2020-01-01 2020-12-31 09270784 frs-core:WithinOneYear 2020-12-31 09270784 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 09270784 frs-core:CapitalRedemptionReserve 2019-12-31 09270784 frs-core:CapitalRedemptionReserve 2020-12-31 09270784 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 09270784 frs-core:OtherReservesSubtotal 2019-12-31 09270784 frs-core:OtherReservesSubtotal 2020-12-31 09270784 frs-core:RevaluationReserve 2020-01-01 2020-12-31 09270784 frs-core:RevaluationReserve 2019-12-31 09270784 frs-core:RevaluationReserve 2020-12-31 09270784 frs-core:SharePremium 2020-01-01 2020-12-31 09270784 frs-core:SharePremium 2019-12-31 09270784 frs-core:SharePremium 2020-12-31 09270784 frs-core:ShareCapital 2020-01-01 2020-12-31 09270784 frs-core:ShareCapital 2019-12-31 09270784 frs-core:ShareCapital 2020-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 09270784 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 09270784 frs-countries:Europe 2020-01-01 2020-12-31 09270784 frs-countries:NorthAmerica 2020-01-01 2020-12-31 09270784 frs-countries:SouthAmerica 2020-01-01 2020-12-31 09270784 frs-countries:Asia 2020-01-01 2020-12-31 09270784 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 09270784 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 09270784 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 09270784 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 09270784 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 09270784 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 09270784 frs-bus:FullAccounts 2020-01-01 2020-12-31 09270784 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 09270784 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 09270784 frs-bus:FRS102 2020-01-01 2020-12-31 09270784 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 09270784 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 09270784 frs-bus:Audited 2020-01-01 2020-12-31 09270784 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 09270784 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 09270784 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass1 2019-12-31 09270784 frs-bus:OrdinaryShareClass1 2020-12-31 09270784 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass2 2019-12-31 09270784 frs-bus:OrdinaryShareClass2 2020-12-31 09270784 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass3 2019-12-31 09270784 frs-bus:OrdinaryShareClass3 2020-12-31 09270784 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass4 2019-12-31 09270784 frs-bus:OrdinaryShareClass4 2020-12-31 09270784 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 09270784 frs-bus:OrdinaryShareClass5 2019-12-31 09270784 frs-bus:OrdinaryShareClass5 2020-12-31 09270784 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 09270784 frs-bus:PreferenceShareClass1 2019-12-31 09270784 frs-bus:PreferenceShareClass1 2020-12-31 09270784 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 09270784 frs-bus:PreferenceShareClass2 2019-12-31 09270784 frs-bus:PreferenceShareClass2 2020-12-31 09270784 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 09270784 frs-bus:PreferenceShareClass3 2019-12-31 09270784 frs-bus:PreferenceShareClass3 2020-12-31 09270784 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 09270784 frs-bus:PreferenceShareClass4 2019-12-31 09270784 frs-bus:PreferenceShareClass4 2020-12-31 09270784 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 09270784 frs-bus:PreferenceShareClass5 2019-12-31 09270784 frs-bus:PreferenceShareClass5 2020-12-31 09270784 1 2020-01-01 2020-12-31 09270784 frs-core:LeasedAssets 2020-01-01 2020-12-31 09270784 frs-core:OwnedAssets 2020-01-01 2020-12-31 09270784 frs-core:CurrencyRisk 2020-01-01 2020-12-31 09270784 frs-core:MarketRisk 2020-01-01 2020-12-31 09270784 frs-core:InterestRateRisk 2020-01-01 2020-12-31 09270784 frs-core:DeferredTaxation 2020-01-01 2020-12-31 09270784 frs-core:DeferredTaxation 2019-12-31 09270784 frs-core:DeferredTaxation 2020-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 09270784 frs-core:ProvisionsDeferredTax 2020-12-31 09270784 frs-core:OtherDeferredTax 2020-12-31 09270784 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 09270784 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 09270784 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 09270784 dpl-frs:CostSales 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales 2019-12-31 09270784 dpl-frs:CostSales 2020-12-31 09270784 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 09270784 frs-bus:Director1 2020-01-01 2020-12-31 09270784 frs-bus:Director1 2019-12-31 09270784 frs-bus:Director1 2020-12-31 09270784 frs-bus:Director2 2020-01-01 2020-12-31 09270784 frs-bus:Director2 2019-12-31 09270784 frs-bus:Director2 2020-12-31 09270784 frs-bus:Director3 2020-01-01 2020-12-31 09270784 frs-bus:Director3 2019-12-31 09270784 frs-bus:Director3 2020-12-31 09270784 frs-bus:Director4 2020-01-01 2020-12-31 09270784 frs-bus:Director4 2019-12-31 09270784 frs-bus:Director4 2020-12-31 09270784 frs-bus:Director5 2020-01-01 2020-12-31 09270784 frs-bus:Director5 2019-12-31 09270784 frs-bus:Director5 2020-12-31 09270784 1 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 1 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 1 2020-12-31 09270784 2 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 2 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 2 2020-12-31 09270784 3 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 3 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 3 2020-12-31 09270784 4 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 4 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 4 2020-12-31 09270784 5 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 5 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 5 2020-12-31 09270784 6 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 6 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 6 2020-12-31 09270784 7 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 7 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 7 2020-12-31 09270784 8 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 8 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 8 2020-12-31 09270784 9 2020-01-01 2020-12-31 09270784 frs-core:CurrentFinancialInstruments 9 2020-12-31 09270784 frs-core:Non-currentFinancialInstruments 9 2020-12-31 09270784 dpl-frs:Item1 2020-01-01 2020-12-31 09270784 dpl-frs:Item1 2019-12-31 09270784 dpl-frs:Item1 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 09270784 dpl-frs:Item2 2020-01-01 2020-12-31 09270784 dpl-frs:Item2 2019-12-31 09270784 dpl-frs:Item2 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 09270784 dpl-frs:Item3 2020-01-01 2020-12-31 09270784 dpl-frs:Item3 2019-12-31 09270784 dpl-frs:Item3 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 09270784 dpl-frs:Item4 2020-01-01 2020-12-31 09270784 dpl-frs:Item4 2019-12-31 09270784 dpl-frs:Item4 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 09270784 dpl-frs:Item5 2020-01-01 2020-12-31 09270784 dpl-frs:Item5 2019-12-31 09270784 dpl-frs:Item5 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 09270784 dpl-frs:Item6 2020-01-01 2020-12-31 09270784 dpl-frs:Item6 2019-12-31 09270784 dpl-frs:Item6 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 09270784 dpl-frs:Item7 2020-01-01 2020-12-31 09270784 dpl-frs:Item7 2019-12-31 09270784 dpl-frs:Item7 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 09270784 dpl-frs:Item8 2020-01-01 2020-12-31 09270784 dpl-frs:Item8 2019-12-31 09270784 dpl-frs:Item8 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 09270784 dpl-frs:Item9 2020-01-01 2020-12-31 09270784 dpl-frs:Item9 2019-12-31 09270784 dpl-frs:Item9 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 09270784 dpl-frs:Item10 2020-01-01 2020-12-31 09270784 dpl-frs:Item10 2019-12-31 09270784 dpl-frs:Item10 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 09270784 dpl-frs:Item11 2020-01-01 2020-12-31 09270784 dpl-frs:Item11 2019-12-31 09270784 dpl-frs:Item11 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 09270784 dpl-frs:Item12 2020-01-01 2020-12-31 09270784 dpl-frs:Item12 2019-12-31 09270784 dpl-frs:Item12 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 09270784 1 2020-01-01 2020-12-31 09270784 frs-countries:EnglandWales 2020-01-01 2020-12-31 09270784 2018-12-31 09270784 2019-12-31 09270784 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 2019-01-01 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 2019-12-31 09270784 frs-core:AfterOneYear 2019-01-01 2019-12-31 09270784 frs-core:BetweenOneFiveYears 2019-01-01 2019-12-31 09270784 frs-core:BetweenOneFiveYears 2019-12-31 09270784 frs-core:ComputerEquipment 2019-12-31 09270784 frs-core:ComputerEquipment 2019-01-01 2019-12-31 09270784 frs-core:ComputerEquipment 2018-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-01-01 2019-12-31 09270784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-01-01 2019-12-31 09270784 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-12-31 09270784 frs-core:FurnitureFittings 2019-12-31 09270784 frs-core:FurnitureFittings 2019-01-01 2019-12-31 09270784 frs-core:FurnitureFittings 2018-12-31 09270784 frs-core:NetGoodwill 2019-12-31 09270784 frs-core:NetGoodwill 2019-01-01 2019-12-31 09270784 frs-core:NetGoodwill 2018-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2019-01-01 2019-12-31 09270784 frs-core:InvestmentPropertyIncludedWithinPPE 2018-12-31 09270784 frs-core:LandBuildings 2019-12-31 09270784 frs-core:LandBuildings 2019-01-01 2019-12-31 09270784 frs-core:LandBuildings 2018-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-01-01 2019-12-31 09270784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-01-01 2019-12-31 09270784 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2018-12-31 09270784 frs-core:MoreThanFiveYears 2019-01-01 2019-12-31 09270784 frs-core:MoreThanFiveYears 2019-12-31 09270784 frs-core:MotorVehicles 2019-12-31 09270784 frs-core:MotorVehicles 2019-01-01 2019-12-31 09270784 frs-core:MotorVehicles 2018-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2019-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2019-01-01 2019-12-31 09270784 frs-core:OtherResidualIntangibleAssets 2018-12-31 09270784 frs-core:PlantMachinery 2019-12-31 09270784 frs-core:PlantMachinery 2019-01-01 2019-12-31 09270784 frs-core:PlantMachinery 2018-12-31 09270784 frs-core:Secured 2019-12-31 09270784 frs-core:Unsecured 2019-12-31 09270784 frs-core:WithinOneYear 2019-01-01 2019-12-31 09270784 frs-core:WithinOneYear 2019-12-31 09270784 frs-core:CapitalRedemptionReserve 2019-01-01 2019-12-31 09270784 frs-core:CapitalRedemptionReserve 2018-12-31 09270784 frs-core:CapitalRedemptionReserve 2019-12-31 09270784 frs-core:OtherReservesSubtotal 2019-01-01 2019-12-31 09270784 frs-core:OtherReservesSubtotal 2018-12-31 09270784 frs-core:OtherReservesSubtotal 2019-12-31 09270784 frs-core:RevaluationReserve 2019-01-01 2019-12-31 09270784 frs-core:RevaluationReserve 2018-12-31 09270784 frs-core:RevaluationReserve 2019-12-31 09270784 frs-core:SharePremium 2019-01-01 2019-12-31 09270784 frs-core:SharePremium 2018-12-31 09270784 frs-core:SharePremium 2019-12-31 09270784 frs-core:ShareCapital 2019-01-01 2019-12-31 09270784 frs-core:ShareCapital 2018-12-31 09270784 frs-core:ShareCapital 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2019-01-01 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2018-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2018-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 09270784 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2018-12-31 09270784 frs-countries:UnitedKingdom 2019-01-01 2019-12-31 09270784 frs-countries:Europe 2019-01-01 2019-12-31 09270784 frs-countries:NorthAmerica 2019-01-01 2019-12-31 09270784 frs-countries:SouthAmerica 2019-01-01 2019-12-31 09270784 frs-countries:Asia 2019-01-01 2019-12-31 09270784 frs-countries:RestWorldOutsideUK 2019-01-01 2019-12-31 09270784 frs-bus:HighestPaidDirector 2019-01-01 2019-12-31 09270784 frs-bus:PrivateLimitedCompanyLtd 2019-01-01 2019-12-31 09270784 frs-bus:CompanyLimitedByGuarantee 2019-01-01 2019-12-31 09270784 frs-bus:LimitedLiabilityPartnershipLLP 2019-01-01 2019-12-31 09270784 frs-bus:LimitedLiabilityPartnershipsSORP 2019-01-01 2019-12-31 09270784 frs-bus:FullAccounts 2019-01-01 2019-12-31 09270784 frs-bus:AbbreviatedAccounts 2019-01-01 2019-12-31 09270784 frs-bus:AbridgedAccounts 2019-01-01 2019-12-31 09270784 frs-bus:FRS102 2019-01-01 2019-12-31 09270784 frs-bus:EntityHasNeverTraded 2019-01-01 2019-12-31 09270784 frs-bus:EntityNoLongerTradingButTradedInPast 2019-01-01 2019-12-31 09270784 frs-bus:Audited 2019-01-01 2019-12-31 09270784 frs-bus:AuditExempt-NoAccountantsReport 2019-01-01 2019-12-31 09270784 frs-bus:AuditExemptWithAccountantsReport 2019-01-01 2019-12-31 09270784 frs-bus:SmallCompaniesRegimeForAccounts 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass1 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass1 2018-12-31 09270784 frs-bus:OrdinaryShareClass1 2019-12-31 09270784 frs-bus:OrdinaryShareClass2 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass2 2018-12-31 09270784 frs-bus:OrdinaryShareClass2 2019-12-31 09270784 frs-bus:OrdinaryShareClass3 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass3 2018-12-31 09270784 frs-bus:OrdinaryShareClass3 2019-12-31 09270784 frs-bus:OrdinaryShareClass4 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass4 2018-12-31 09270784 frs-bus:OrdinaryShareClass4 2019-12-31 09270784 frs-bus:OrdinaryShareClass5 2019-01-01 2019-12-31 09270784 frs-bus:OrdinaryShareClass5 2018-12-31 09270784 frs-bus:OrdinaryShareClass5 2019-12-31 09270784 frs-bus:PreferenceShareClass1 2019-01-01 2019-12-31 09270784 frs-bus:PreferenceShareClass1 2018-12-31 09270784 frs-bus:PreferenceShareClass1 2019-12-31 09270784 frs-bus:PreferenceShareClass2 2019-01-01 2019-12-31 09270784 frs-bus:PreferenceShareClass2 2018-12-31 09270784 frs-bus:PreferenceShareClass2 2019-12-31 09270784 frs-bus:PreferenceShareClass3 2019-01-01 2019-12-31 09270784 frs-bus:PreferenceShareClass3 2018-12-31 09270784 frs-bus:PreferenceShareClass3 2019-12-31 09270784 frs-bus:PreferenceShareClass4 2019-01-01 2019-12-31 09270784 frs-bus:PreferenceShareClass4 2018-12-31 09270784 frs-bus:PreferenceShareClass4 2019-12-31 09270784 frs-bus:PreferenceShareClass5 2019-01-01 2019-12-31 09270784 frs-bus:PreferenceShareClass5 2018-12-31 09270784 frs-bus:PreferenceShareClass5 2019-12-31 09270784 1 2019-01-01 2019-12-31 09270784 frs-core:LeasedAssets 2019-01-01 2019-12-31 09270784 frs-core:OwnedAssets 2019-01-01 2019-12-31 09270784 frs-core:CurrencyRisk 2019-01-01 2019-12-31 09270784 frs-core:MarketRisk 2019-01-01 2019-12-31 09270784 frs-core:InterestRateRisk 2019-01-01 2019-12-31 09270784 frs-core:DeferredTaxation 2019-01-01 2019-12-31 09270784 frs-core:DeferredTaxation 2018-12-31 09270784 frs-core:DeferredTaxation 2019-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2019-01-01 2019-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2018-12-31 09270784 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 09270784 frs-core:ProvisionsDeferredTax 2019-12-31 09270784 frs-core:OtherDeferredTax 2019-12-31 09270784 frs-core:AcceleratedTaxDepreciationDeferredTax 2019-12-31 09270784 frs-core:TaxLossesCarry-forwardsDeferredTax 2019-12-31 09270784 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2019-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-01-01 2019-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-12-31 09270784 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 09270784 dpl-frs:CostSales 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales 2018-12-31 09270784 dpl-frs:CostSales 2019-12-31 09270784 dpl-frs:DistributionCosts 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses 2019-01-01 2019-12-31 09270784 frs-bus:Director1 2019-01-01 2019-12-31 09270784 frs-bus:Director1 2018-12-31 09270784 frs-bus:Director1 2019-12-31 09270784 frs-bus:Director2 2019-01-01 2019-12-31 09270784 frs-bus:Director2 2018-12-31 09270784 frs-bus:Director2 2019-12-31 09270784 frs-bus:Director3 2019-01-01 2019-12-31 09270784 frs-bus:Director3 2018-12-31 09270784 frs-bus:Director3 2019-12-31 09270784 frs-bus:Director4 2019-01-01 2019-12-31 09270784 frs-bus:Director4 2018-12-31 09270784 frs-bus:Director4 2019-12-31 09270784 frs-bus:Director5 2019-01-01 2019-12-31 09270784 frs-bus:Director5 2018-12-31 09270784 frs-bus:Director5 2019-12-31 09270784 1 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 1 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 1 2019-12-31 09270784 2 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 2 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 2 2019-12-31 09270784 3 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 3 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 3 2019-12-31 09270784 4 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 4 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 4 2019-12-31 09270784 5 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 5 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 5 2019-12-31 09270784 6 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 6 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 6 2019-12-31 09270784 7 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 7 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 7 2019-12-31 09270784 8 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 8 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 8 2019-12-31 09270784 9 2019-01-01 2019-12-31 09270784 frs-core:CurrentFinancialInstruments 9 2019-12-31 09270784 frs-core:Non-currentFinancialInstruments 9 2019-12-31 09270784 dpl-frs:Item1 2019-01-01 2019-12-31 09270784 dpl-frs:Item1 2018-12-31 09270784 dpl-frs:Item1 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item1 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-01-01 2019-12-31 09270784 dpl-frs:Item2 2019-01-01 2019-12-31 09270784 dpl-frs:Item2 2018-12-31 09270784 dpl-frs:Item2 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item2 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-01-01 2019-12-31 09270784 dpl-frs:Item3 2019-01-01 2019-12-31 09270784 dpl-frs:Item3 2018-12-31 09270784 dpl-frs:Item3 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item3 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-01-01 2019-12-31 09270784 dpl-frs:Item4 2019-01-01 2019-12-31 09270784 dpl-frs:Item4 2018-12-31 09270784 dpl-frs:Item4 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item4 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-01-01 2019-12-31 09270784 dpl-frs:Item5 2019-01-01 2019-12-31 09270784 dpl-frs:Item5 2018-12-31 09270784 dpl-frs:Item5 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item5 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-01-01 2019-12-31 09270784 dpl-frs:Item6 2019-01-01 2019-12-31 09270784 dpl-frs:Item6 2018-12-31 09270784 dpl-frs:Item6 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item6 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-01-01 2019-12-31 09270784 dpl-frs:Item7 2019-01-01 2019-12-31 09270784 dpl-frs:Item7 2018-12-31 09270784 dpl-frs:Item7 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item7 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-01-01 2019-12-31 09270784 dpl-frs:Item8 2019-01-01 2019-12-31 09270784 dpl-frs:Item8 2018-12-31 09270784 dpl-frs:Item8 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item8 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-01-01 2019-12-31 09270784 dpl-frs:Item9 2019-01-01 2019-12-31 09270784 dpl-frs:Item9 2018-12-31 09270784 dpl-frs:Item9 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item9 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-01-01 2019-12-31 09270784 dpl-frs:Item10 2019-01-01 2019-12-31 09270784 dpl-frs:Item10 2018-12-31 09270784 dpl-frs:Item10 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item10 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-01-01 2019-12-31 09270784 dpl-frs:Item11 2019-01-01 2019-12-31 09270784 dpl-frs:Item11 2018-12-31 09270784 dpl-frs:Item11 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item11 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-01-01 2019-12-31 09270784 dpl-frs:Item12 2019-01-01 2019-12-31 09270784 dpl-frs:Item12 2018-12-31 09270784 dpl-frs:Item12 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2019-01-01 2019-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2018-12-31 09270784 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 09270784 dpl-frs:DistributionCosts dpl-frs:Item12 2019-01-01 2019-12-31 09270784 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-01-01 2019-12-31 09270784 1 2019-01-01 2019-12-31 09270784 frs-countries:EnglandWales 2019-01-01 2019-12-31
Registered number: 09270784
Nix&Kix Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2020
Venn Accounts

Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nix&Kix Ltd for the year ended 31 December 2020 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Nix&Kix Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nix&Kix Ltd and state those matters that we have agreed to state to the directors of Nix&Kix Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Nix&Kix Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nix&Kix Ltd . You consider that Nix&Kix Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Nix&Kix Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
21/04/2021
Venn Accounts
3rd Floor
86-90 Paul Street
London
EC2A 4NE
Page 1
Balance Sheet
Registered number: 09270784
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 10,953 18,818
10,953 18,818
CURRENT ASSETS
Stocks 3 230,199 249,272
Debtors 4 222,525 145,482
Cash at bank and in hand 144,986 126,354
597,710 521,108
Creditors: Amounts Falling Due Within One Year 5 (280,208 ) (226,879 )
NET CURRENT ASSETS (LIABILITIES) 317,502 294,229
TOTAL ASSETS LESS CURRENT LIABILITIES 328,455 313,047
Creditors: Amounts Falling Due After More Than One Year 6 (50,000 ) (1,005 )
NET ASSETS 278,455 312,042
CAPITAL AND RESERVES
Called up share capital 8 485 442
Share premium account 2,427,655 1,866,033
Other reserves 17,124 -
Profit and Loss Account (2,166,809 ) (1,554,433 )
SHAREHOLDERS' FUNDS 278,455 312,042
Page 2
For the year ending 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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
Ms Kerstin Robinson
Director
21/04/2021
The notes on pages 4 to 6 form part of these financial statements.
Page 3
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. 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.

1.3. 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 or lease term (whichever is less). Based on the following rates:
Plant & Machinery 33.33% Straight line
Motor Vehicles 33.33% Straight line
Fixtures & Fittings 25% Straight line
Computer Equipment 33.33% Straight line
1.4. Leasing and Hire Purchase Contracts
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.
1.5. 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. 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.
1.7. Research and development
Expenditure on research and development is written off in the year in which it is incurred.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2019: 12)
16 12
3. Stocks
2020 2019
£ £
Stock - materials and work in progress 230,199 -
Stock - finished goods and materials - 249,272
230,199 249,272
Page 4
4. Debtors
2020 2019
£ £
Due within one year
Trade debtors 195,731 135,041
Prepayments and accrued income 23,208 1,500
Sundry debtors 3,586 8,941
222,525 145,482
5. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Net obligations under finance lease and hire purchase contracts 1,005 3,558
Trade creditors 192,910 91,891
Other taxes and social security 4,709 6,578
VAT 25,731 43,171
Other creditors 2,118 77,657
Accruals and deferred income 53,735 4,024
280,208 226,879
6. Creditors: Amounts Falling Due After More Than One Year
2020 2019
£ £
Net obligations under finance lease and hire purchase contracts - 1,005
Bank loans 50,000 -
50,000 1,005
7. Obligations Under Finance Leases and Hire Purchase
2020 2019
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 1,005 3,558
Between one and five years - 1,005
1,005 4,563
1,005 4,563
Page 5
8. Share Capital
2020 2019
Allotted, Called up and fully paid 485 442
On 02/04/2020 All Ordinary £0.01 shares were subdivided into Ordinary £0.0001 shares
9. Reserves
Share based arrangements existed during the period.

Share Based Payment Arrangement - 1

Shares Options under this arrangement vest over a period of 14 months and are settled with Equity.

Outstanding at the beginning of the period: Nil
Granted during the period: 19,000
Forfeited during the period: Nil
Exercised During the Period: Nil
Vested During the period:12,300
Outstanding at the period end: 6,700


Share Based Payment Arrangement - 2

Rights to exercise options will vest in accordance with the net sales achieved by the company on a quarterly basis, this will be over 6 quarters. The number of shares per employee are to be granted equally over the 6 quarters and the settlement is for equity.

Outstanding at the beginning of the period: 504 (Restated to 50,400 due to subdivision in April 2020)
Granted during the period: Nil
Forfeited during the period: Nil
Exercised During the Period: Nil
Vested During the period: 322 (Restated to 32,200 due to subdivision in April 2020)
Outstanding at the period end: 182 (Restated to 18,200 due to subdivision in April 2020)

Share Based Payment Arrangement - 3

Shares Options under this arrangement vest over a period of 12 months and are settled with Equity.

Outstanding at the beginning of the period: 90 (Restated to 9,000 due to subdivision in April 2020)
Granted during the period: Nil
Forfeited during the period: Nil
Exercised During the Period: Nil
Vested During the period: 90 (Restated to 9,000 due to subdivision in April 2020)
Outstanding at the period end: Nil



10. General Information
Nix&Kix Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09270784 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
Page 6