|
|
|
|
Consolidated Statement of Financial Position |
2022 |
2021 |
|
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 |
|
|
|
------------ |
------------ |
||
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 |
2022 |
2021 |
|
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 2021 (as previously reported) |
|
|
– |
(
|
(
|
– |
(
|
|
Effects of changes in accounting policies |
– |
– |
– |
– |
– |
1,257,280 |
1,257,280 |
|
---- |
------- |
---- |
------------ |
------------ |
------------ |
------------ |
||
At 1 January 2021 (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 |
– |
– |
– |
– |
– |
1,092,520 |
1,092,520 |
|
---- |
------- |
--------- |
------------ |
------------ |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
(
|
|
|
|
|
Issue of shares |
|
|
– |
– |
|
|
|
|
---- |
------- |
--------- |
------------ |
------------ |
------------ |
------------ |
||
Total investments by and distributions to owners |
|
|
– |
– |
|
|
|
|
At 31 December 2021 |
|
|
– |
(1,163,745) |
(1,155,753) |
– |
(
|
|
|
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 |
||
£ |
£ |
£ |
£ |
£ |
£ |
£ |
||
Loss for the year |
(
|
(
|
(
|
(
|
||||
Other comprehensive income for the year: |
||||||||
Fair value movements on investment in subsidiaries |
– |
– |
|
– |
|
– |
|
|
User defined other comprehensive income movement 1 |
– |
– |
– |
– |
– |
2,708,494 |
2,708,494 |
|
---- |
------- |
--------- |
------------ |
------------ |
------------ |
------------ |
||
Total comprehensive income for the year |
– |
– |
|
(
|
|
|
|
|
---- |
------- |
--------- |
------------ |
------------ |
------------ |
------------ |
||
At 31 December 2022 |
|
|
|
(
|
(
|
|
|
|
---- |
------- |
--------- |
------------ |
------------ |
------------ |
------------ |
||
|
Company Statement of Changes in Equity |
Called up share capital |
Share premium account |
Profit and loss account |
Total |
|
£ |
£ |
£ |
£ |
|
At 1 January 2021 |
|
|
(
|
(
|
Loss for the year |
(
|
(
|
||
---- |
------- |
-------- |
-------- |
|
Total comprehensive income for the year |
– |
– |
(
|
(
|
Issue of shares |
|
|
– |
|
---- |
------- |
-------- |
-------- |
|
Total investments by and distributions to owners |
|
|
– |
|
At 31 December 2021 |
|
|
(
|
(
|
Loss for the year |
(
|
(
|
||
---- |
------- |
-------- |
-------- |
|
Total comprehensive income for the year |
– |
– |
(
|
(
|
---- |
------- |
-------- |
-------- |
|
At 31 December 2022 |
|
|
(
|
(
|
---- |
------- |
-------- |
-------- |
|
|
Notes to the Financial Statements |
|
Notes to the Financial Statements (continued) |
Development costs |
- |
|
|
Long leasehold property |
- |
|
|
Plant and machinery |
- |
|
|
Equipment |
- |
20
% straight line |
|
Group |
Development costs |
£ |
|
Cost |
|
At 1 January 2022 and 31 December 2022 |
|
------------ |
|
Amortisation |
|
At 1 January 2022 |
|
Charge for the year |
|
------------ |
|
At 31 December 2022 |
|
------------ |
|
Carrying amount |
|
At 31 December 2022 |
|
------------ |
|
At 31 December 2021 |
|
------------ |
|
Group |
Long leasehold property |
Plant and machinery |
Equipment |
Total |
£ |
£ |
£ |
£ |
|
Cost |
||||
At 1 January 2022 and 31 December 2022 |
|
|
212,372 |
|
------------ |
------------ |
--------- |
------------ |
|
Depreciation |
||||
At 1 January 2022 |
|
|
95,347 |
|
Charge for the year |
|
|
119,170 |
|
------------ |
------------ |
--------- |
------------ |
|
At 31 December 2022 |
|
|
214,517 |
|
------------ |
------------ |
--------- |
------------ |
|
Carrying amount |
||||
At 31 December 2022 |
|
|
(
2,145) |
|
------------ |
------------ |
--------- |
------------ |
|
At 31 December 2021 |
|
|
117,025 |
|
------------ |
------------ |
--------- |
------------ |
|
Company |
Shares in group undertakings |
£ |
|
Cost |
|
At 1 January 2022 |
|
Additions |
|
------------ |
|
At 31 December 2022 |
|
------------ |
|
Impairment |
|
At 1 January 2022 and 31 December 2022 |
– |
------------ |
|
Carrying amount |
|
At 31 December 2022 |
|
------------ |
|
At 31 December 2021 |
|
------------ |
|
Registered office |
Class of share |
Percentage of shares held |
|
Subsidiary undertakings |
|||
|
84 Ioannou Metaxa Street |
Ordinary |
20.9 |
Koropi 19400 |
|||
Attica |
|||
Greece |
|||
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Trade debtors |
|
|
– |
– |
Other debtors |
|
|
|
|
--------- |
------------ |
---- |
---- |
|
|
|
|
|
|
--------- |
------------ |
---- |
---- |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Trade creditors |
|
|
– |
– |
Social security and other taxes |
|
|
– |
– |
Other creditors |
|
|
|
|
------------ |
------------ |
------- |
------- |
|
|
|
|
|
|
------------ |
------------ |
------- |
------- |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Bank loans and overdrafts |
|
|
– |
– |
Other creditors |
|
|
|
|
------------ |
------------ |
------------ |
------------ |
|
|
|
|
|
|
------------ |
------------ |
------------ |
------------ |
|
Group |
Company |
|||
2022 |
2021 |
2022 |
2021 |
|
£ |
£ |
£ |
£ |
|
Fair value movements on investment in subsidiaries |
175,184 |
290,751 |
– |
– |
--------- |
---- |
|||
At end of year |
290,751 |
– |
||
--------- |
---- |
|||
2022 |
||||
Balance brought forward |
Advances/ (credits) to the directors |
Balance outstanding |
||
£ |
£ |
£ |
||
|
(
|
(
|
(
|
|
|
(
|
(
|
(
|
|
|
(
|
– |
(
|
|
------------ |
-------- |
------------ |
||
(
|
(
|
(
|
||
------------ |
-------- |
------------ |
||
2021 |
||||
Balance brought forward |
Advances/ (credits) to the directors |
Balance outstanding |
||
£ |
£ |
£ |
||
|
(
|
– |
(
|
|
|
(
|
– |
(
|
|
|
(
|
– |
(
|
|
------------ |
---- |
------------ |
||
(
|
– |
(
|
||
------------ |
---- |
------------ |
||