|
|
|
|
Consolidated Statement of Financial Position
|
2021
|
2020
|
|
Note
|
£
|
£
|
Intangible assets
|
5
|
|
|
Tangible assets
|
6
|
|
|
------------
|
------------
|
||
|
|
||
Stocks
|
|
|
|
Debtors
|
8
|
|
|
Cash at bank and in hand
|
|
|
|
------------
|
---------
|
||
|
|
||
Creditors: amounts falling due within one year
|
9
|
|
|
------------
|
------------
|
||
Net current 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
|
|
|
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
|
£
|
£
|
Investments
|
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
|
|
|
------------
|
------------
|
||
Net liabilities
|
(
|
(
|
|
------------
|
------------
|
||
Called up share capital
|
|
|
Share premium account
|
|
|
Profit and loss account
|
(
|
(
|
--------
|
--------
|
|
Shareholders deficit
|
(
|
(
|
--------
|
--------
|
|
|
Company Statement of Financial Position (continued)
|
|
Director
|
|
Consolidated Statement of Changes in Equity
|
Called up share capital
|
Share premium account
|
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
|
(
|
(
|
(
|
(
|
||||
Other comprehensive income for the year:
|
||||||||
Fair value movements on investment in subsidiaries
|
–
|
–
|
(
|
–
|
(
|
–
|
(
|
|
----
|
-------
|
--------
|
---------
|
---------
|
-------
|
---------
|
||
Total comprehensive income for the year
|
–
|
–
|
(
|
(
|
(
|
(
|
(
|
|
Issue of shares
|
–
|
–
|
–
|
–
|
–
|
|
|
|
----
|
-------
|
--------
|
---------
|
---------
|
---------
|
---------
|
||
Total investments by and distributions to owners
|
–
|
–
|
–
|
–
|
–
|
|
|
|
At 31 December 2020 (as previously reported)
|
667
|
4,535
|
–
|
(1,056,880)
|
(1,051,678)
|
–
|
(1,051,678)
|
|
Effects of changes in accounting policies
|
–
|
–
|
–
|
–
|
–
|
1,257,280
|
1,257,280
|
|
----
|
-------
|
--------
|
------------
|
------------
|
------------
|
------------
|
||
At 31 December 2020 (restated)
|
|
|
–
|
(
|
(
|
|
|
|
----
|
-------
|
--------
|
------------
|
------------
|
------------
|
------------
|
||
Loss for the year
|
(
|
(
|
|
|
||||
Other comprehensive income for the year:
|
||||||||
Fair value movements on investment in subsidiaries
|
–
|
–
|
|
–
|
|
–
|
|
|
User defined other comprehensive income movement 1
|
–
|
–
|
–
|
–
|
–
|
|
|
|
----
|
-------
|
---------
|
------------
|
------------
|
------------
|
------------
|
||
Total comprehensive income for the year
|
–
|
–
|
|
(
|
|
|
|
|
|
Consolidated Statement of Changes in Equity (continued)
|
Called up share capital
|
Share premium account
|
Other reserves
|
Profit and loss account
|
Equity attributable to the owners of the parent company
|
Non-controlling interests
|
Total
|
|
£
|
£
|
£
|
£
|
£
|
£
|
£
|
|
Issue of shares
|
|
|
–
|
–
|
|
|
|
----
|
-------
|
----
|
----
|
-------
|
-------
|
-------
|
|
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
|
|
|
(
|
(
|
Loss for the year
|
(
|
(
|
||
----
|
-------
|
--------
|
--------
|
|
Total comprehensive income for the year
|
–
|
–
|
(
|
(
|
At 31 December 2020
|
|
|
(
|
(
|
Loss for the year
|
(
|
(
|
||
----
|
-------
|
--------
|
--------
|
|
Total comprehensive income for the year
|
–
|
–
|
(
|
(
|
Issue of shares
|
|
|
–
|
|
----
|
-------
|
----
|
-------
|
|
Total investments by and distributions to owners
|
|
|
–
|
|
----
|
-------
|
--------
|
--------
|
|
At 31 December 2021
|
|
|
(
|
(
|
----
|
-------
|
--------
|
--------
|
|
|
Notes to the Financial Statements
|
|
Notes to the Financial Statements (continued)
|
Development costs
|
-
|
|
|
Long leasehold property
|
-
|
|
|
Plant and machinery
|
-
|
|
|
Equipment
|
-
|
|
|
Group
|
Development costs
|
£
|
|
Cost
|
|
At 1 January 2021
|
|
Additions
|
|
------------
|
|
At 31 December 2021
|
|
------------
|
|
Amortisation
|
|
At 1 January 2021
|
|
Charge for the year
|
|
------------
|
|
At 31 December 2021
|
|
------------
|
|
Carrying amount
|
|
At 31 December 2021
|
|
------------
|
|
At 31 December 2020
|
|
------------
|
|
Group
|
Long leasehold property
|
Plant and machinery
|
Equipment
|
Total
|
£
|
£
|
£
|
£
|
|
Cost
|
||||
At 1 January 2021
|
|
|
199,359
|
|
Additions
|
|
|
16,062
|
|
Disposals
|
–
|
(
|
(
3,049)
|
(
|
------------
|
------------
|
---------
|
------------
|
|
At 31 December 2021
|
|
|
212,372
|
|
------------
|
------------
|
---------
|
------------
|
|
Depreciation
|
||||
At 1 January 2021
|
|
|
68,174
|
|
Charge for the year
|
|
|
30,222
|
|
Disposals
|
–
|
(
|
(
3,049)
|
(
|
------------
|
------------
|
---------
|
------------
|
|
At 31 December 2021
|
|
|
95,347
|
|
------------
|
------------
|
---------
|
------------
|
|
Carrying amount
|
||||
At 31 December 2021
|
|
|
117,025
|
|
------------
|
------------
|
---------
|
------------
|
|
At 31 December 2020
|
|
|
131,185
|
|
------------
|
------------
|
---------
|
------------
|
|
Company
|
Shares in group undertakings
|
£
|
|
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
|
|
------------
|
|
Registered office
|
Class of share
|
Percentage of shares held
|
|
Subsidiary undertakings
|
|||
|
84 Ioannou Metaxa Street
|
Ordinary
|
20.9
|
Koropi 19400
|
|||
Attica
|
|||
Greece
|
|||
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Trade debtors
|
|
|
–
|
–
|
Other debtors
|
|
|
|
|
------------
|
---------
|
----
|
----
|
|
|
|
|
|
|
------------
|
---------
|
----
|
----
|
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Trade creditors
|
|
|
–
|
–
|
Social security and other taxes
|
|
|
–
|
–
|
Other creditors
|
|
|
|
|
------------
|
------------
|
-------
|
-------
|
|
|
|
|
|
|
------------
|
------------
|
-------
|
-------
|
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
–
|
–
|
Other creditors
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
|
|
|
|
|
------------
|
------------
|
------------
|
------------
|
|
Group
|
Company
|
|||
2021
|
2020
|
2021
|
2020
|
|
£
|
£
|
£
|
£
|
|
Fair value movements on investment in subsidiaries
|
290,751
|
(44,930)
|
–
|
–
|
--------
|
----
|
|||
At end of year
|
(44,930)
|
–
|
||
--------
|
----
|
|||
2021
|
||||
Balance brought forward
|
Advances/ (credits) to the directors
|
Balance outstanding
|
||
£
|
£
|
£
|
||
|
(
|
–
|
(
|
|
|
(
|
–
|
(
|
|
|
(
|
–
|
(
|
|
------------
|
----
|
------------
|
||
(
|
–
|
(
|
||
------------
|
----
|
------------
|
||
2020
|
||||
Balance brought forward
|
Advances/ (credits) to the directors
|
Balance outstanding
|
||
£
|
£
|
£
|
||
|
(
|
(
|
(
|
|
|
(
|
(
|
(
|
|
|
(
|
–
|
(
|
|
------------
|
---------
|
------------
|
||
(
|
(
|
(
|
||
------------
|
---------
|
------------
|
||