|
|
For the year ended
|
|
|
Consolidated Statement of Financial Position
|
2021
|
2020
|
||
Note
|
£
|
£
|
£
|
Tangible assets
|
5
|
|
|
|
Investments
|
6
|
|
|
|
------------
|
------------
|
|||
|
|
|||
Stocks
|
7
|
|
|
|
Debtors
|
8
|
|
|
|
Cash at bank and in hand
|
|
|
||
------------
|
------------
|
|||
|
|
|||
Creditors: amounts falling due within one year
|
9
|
|
|
|
------------
|
------------
|
|||
Net current assets
|
|
|
||
------------
|
------------
|
|||
Total assets less current liabilities
|
|
|
||
Creditors: amounts falling due after more than one year
|
10
|
|
|
|
Provisions
|
|
–
|
|
------------
|
------------
|
||
Net assets
|
|
|
|
------------
|
------------
|
||
Called up share capital
|
|
|
|
Other reserves
|
|
|
|
Profit and loss account
|
(
|
(
|
|
------------
|
------------
|
||
Equity attributable to the owners of the parent company
|
|
|
|
Non-controlling interests
|
|
|
|
------------
|
------------
|
||
|
|
||
------------
|
------------
|
||
|
Consolidated Statement of Financial Position (continued)
|
|
Director
|
|
Company Statement of Financial Position
|
2021
|
2020
|
||
Note
|
£
|
£
|
£
|
Tangible assets
|
5
|
|
|
|
Investments
|
6
|
|
|
|
---------
|
---------
|
|||
|
|
|||
Stocks
|
7
|
|
|
|
Debtors
|
8
|
|
|
|
Cash at bank and in hand
|
|
|
||
------------
|
------------
|
|||
|
|
|||
Creditors: amounts falling due within one year
|
9
|
|
|
|
------------
|
------------
|
|||
Net current assets/(liabilities)
|
|
(
|
||
------------
|
------------
|
|||
Total assets less current liabilities
|
|
(
|
||
Creditors: amounts falling due after more than one year
|
10
|
|
|
|
------------
|
---------
|
|||
Net assets/(liabilities)
|
|
(
|
||
------------
|
---------
|
|||
Called up share capital
|
|
|
|
Share premium account
|
|
|
|
Profit and loss account
|
(
|
(
|
|
------------
|
------------
|
||
Shareholder funds/(deficit)
|
|
(
|
|
------------
|
------------
|
||
|
Company Statement of Financial Position (continued)
|
|
Director
|
|
Consolidated Statement of Changes in Equity
|
Called up share capital
|
Other reserves
|
Profit and loss account
|
Equity attributable to the owners of the parent company
|
Non-controlling interests
|
Total
|
|
£
|
£
|
£
|
£
|
£
|
£
|
|
At 1 January 2020
|
|
|
(
|
|
|
|
Loss for the year
|
(
|
(
|
(
|
(
|
||
--------
|
------------
|
------------
|
------------
|
---------
|
------------
|
|
Total comprehensive income for the year
|
–
|
–
|
(
|
(
|
(
|
(
|
Issue of shares
|
|
–
|
–
|
|
(
|
–
|
--------
|
------------
|
------------
|
------------
|
---------
|
------------
|
|
Total investments by and distributions to owners
|
|
–
|
–
|
|
(
|
–
|
At 31 December 2020
|
|
|
(
|
|
|
|
Profit for the year
|
|
|
(
|
|
||
--------
|
------------
|
------------
|
------------
|
---------
|
------------
|
|
Total comprehensive income for the year
|
–
|
–
|
|
|
(
|
|
Dividends paid and payable
|
–
|
–
|
–
|
–
|
(
|
(
|
----
|
----
|
----
|
----
|
---------
|
---------
|
|
Total investments by and distributions to owners
|
–
|
–
|
–
|
–
|
(
|
(
|
--------
|
------------
|
------------
|
------------
|
---------
|
------------
|
|
At 31 December 2021
|
|
|
(
|
|
|
|
--------
|
------------
|
------------
|
------------
|
---------
|
------------
|
|
|
Company Statement of Changes in Equity
|
Called up share capital
|
Share premium account
|
Profit and loss account
|
Total
|
|
£
|
£
|
£
|
£
|
|
At 1 January 2020
|
|
|
(
|
(
|
Profit for the year
|
|
|
||
--------
|
------------
|
------------
|
------------
|
|
Total comprehensive income for the year
|
–
|
–
|
|
|
At 31 December 2020
|
|
|
(
|
(
|
Profit for the year
|
|
|
||
--------
|
------------
|
------------
|
------------
|
|
Total comprehensive income for the year
|
–
|
–
|
|
|
--------
|
------------
|
------------
|
------------
|
|
At 31 December 2021
|
|
|
(
|
|
--------
|
------------
|
------------
|
------------
|
|
|
Notes to the Financial Statements
|
|
Notes to the Financial Statements (continued)
|
Investment property
|
-
|
nil
|
|
Plant and machinery
|
-
|
|
|
Fixtures and fittings
|
-
|
|
|
Motor vehicles
|
-
|
|
|
Group
|
Investment property
|
Plant and machinery
|
Fixtures and fittings
|
Motor vehicles
|
Total
|
£
|
£
|
£
|
£
|
£
|
|
Cost
|
|||||
At 1 January 2021
|
|
|
|
|
|
Additions
|
–
|
–
|
|
–
|
|
Disposals
|
(
|
(
|
(
|
–
|
(
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
At 31 December 2021
|
|
|
|
|
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
Depreciation
|
|||||
At 1 January 2021
|
|
|
|
|
|
Charge for the year
|
–
|
|
|
–
|
|
Disposals
|
(
|
(
|
(
|
–
|
(
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
At 31 December 2021
|
|
|
|
|
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
Carrying amount
|
|||||
At 31 December 2021
|
|
|
|
–
|
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
At 31 December 2020
|
|
|
|
–
|
|
------------
|
--------
|
---------
|
--------
|
------------
|
|
Company
|
Investment property
|
Plant and machinery
|
Fixtures and fittings
|
Motor vehicles
|
Total
|
£
|
£
|
£
|
£
|
£
|
|
Cost
|
|||||
At 1 January 2021
|
|
|
|
|
|
Additions
|
–
|
–
|
|
–
|
|
Disposals
|
–
|
(
|
(
|
–
|
(
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
At 31 December 2021
|
|
|
|
|
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
Depreciation
|
|||||
At 1 January 2021
|
–
|
|
|
|
|
Charge for the year
|
–
|
|
|
–
|
|
Disposals
|
–
|
(
|
(
|
–
|
(
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
At 31 December 2021
|
–
|
|
|
|
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
Carrying amount
|
|||||
At 31 December 2021
|
|
|
|
–
|
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
At 31 December 2020
|
|
|
|
–
|
|
------------
|
--------
|
---------
|
--------
|
---------
|
|
Group
|
Company
|
|
£
|
£
|
|
At 1 January 2021
|
|
|
Other movements
|
(
|
–
|
------------
|
---------
|
|
At 31 December 2021
|
|
|
------------
|
---------
|
|
Group
|
Investment properties
|
£
|
|
At 31 December 2021
|
|
Aggregate cost
|
1,660,979
|
Aggregate depreciation
|
(468,050)
|
------------
|
|
Carrying value
|
|
------------
|
|
At 31 December 2020
|
|
Aggregate cost
|
1,737,397
|
Aggregate depreciation
|
(470,976)
|
------------
|
|
Carrying value
|
|
------------
|
|
Company
|
Investment properties
|
£
|
|
At 31 December 2021
|
|
Aggregate cost
|
707,930
|
Aggregate depreciation
|
–
|
---------
|
|
Carrying value
|
|
---------
|
|
At 31 December 2020
|
|
Aggregate cost
|
707,930
|
Aggregate depreciation
|
–
|
---------
|
|
Carrying value
|
|
---------
|
|
Group
|
Other investments other than loans
|
£
|
|
Cost
|
|
At 1 January 2021 and 31 December 2021
|
|
---------
|
|
Impairment
|
|
At 1 January 2021 and 31 December 2021
|
–
|
---------
|
|
Carrying amount
|
|
At 1 January 2021 and 31 December 2021
|
|
---------
|
|
At 31 December 2020
|
|
---------
|
|
Company
|
Shares in group undertakings
|
Other investments other than loans
|
Total
|
£
|
£
|
£
|
|
Cost
|
|||
At 1 January 2021
|
|
|
|
Disposals
|
(
|
–
|
(
|
-------
|
---------
|
---------
|
|
At 31 December 2021
|
|
|
|
-------
|
---------
|
---------
|
|
Impairment
|
|||
At 1 January 2021 and 31 December 2021
|
|
–
|
|
-------
|
---------
|
---------
|
|
Carrying amount
|
|||
At 31 December 2021
|
|
|
|
-------
|
---------
|
---------
|
|
At 31 December 2020
|
|
|
|
-------
|
---------
|
---------
|
|
Registered office
|
Class of share
|
Percentage of shares held
|
|
Subsidiary undertakings
|
|||
|
Scotland
|
Ordinary
|
100
|
|
Scotland
|
Ordinary
|
75
|
|
Scotland
|
Ordinary
|
50
|
|
Scotland
|
Ordinary
|
100
|
|
Scotland
|
Ordinary
|
100
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Work in progress
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Trade debtors
|
|
|
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest
|
|
|
|
|
Other debtors
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Bank loans and overdrafts
|
–
|
|
–
|
–
|
Trade creditors
|
|
|
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest
|
|
|
|
|
Social security and other taxes
|
|
|
|
|
Other loans
|
|
|
|
|
Convertible loan notes
|
|
|
|
|
Other creditors
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
2021
|
2020
|
||
£
|
£
|
||
Bank loans and overdrafts
|
–
|
1,606,205
|
|
Convertible loan notes
|
225,000
|
950,000
|
|
---------
|
------------
|
||
225,000
|
2,556,205
|
||
---------
|
------------
|
||
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
|
|
Other loans
|
|
|
–
|
–
|
---------
|
---------
|
--------
|
--------
|
|
|
|
|
|
|
---------
|
---------
|
--------
|
--------
|
|
2021
|
2020
|
||
£
|
£
|
||
Other loans
|
550,000
|
550,000
|
|
---------
|
---------
|
||
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Not later than 1 year
|
|
|
|
|
Later than 1 year and not later than 5 years
|
|
|
|
|
--------
|
--------
|
--------
|
--------
|
|
|
|
|
|
|
--------
|
--------
|
--------
|
--------
|
|