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Accounts Assurance Report
Sample Company Limited (CRN-01234567), Accounts to 2021-12-31 - 1st Attempt
Submitter: preparer@accountant.net
Report generated: Friday, 24 March 2023, at 10:58 (Previous: Attempt on )
XBRL Accounts Software: Acme Accounts v1.4
Visible tagged items - numbers & dates: 477, text items: 105. Hidden tagged items - numbers & dates: 2, text items: 29.
Submitted document MD5 hash: 8106ed42e39e6ca5b8f22e1294768241
Companies House Data:
Current registered name: Sample Company Limited (Active - A Private Limited Company registered in United Kingdom)
Current registered address: 1 MAIN STREET, LONDON, UNITED KINGDOM, SW1A 1XX
Previous name: OLD SAMPLE COMPANY LIMITED (changed on 1998-12-18)
Accounts last made up to: 2021-12-31
FULL Accounts next due at Companies House by: 2023-09-30
SIC Code: 55100 - Hotels and similar accommodation
Registered company secretary(s) for period: |
Registered director(s) for period: | BLOGGS, Fred | DOE, Jane (resigned on 2022-03-28) |
Tagging Quality rating:
3.5
This rating is based on:
- An above average number of tagged dates and numbers
- Above average tagging coverage (68.00%)
- Acceptable tag-to-accounting-rule ratio (between 3:1 and 6:1)
- 20-30% accounting rule failures
Open/Close
| HMRC Filing Validation |   |
HMRC Filing Validation
1. ADVICE
The document's XHTML <title> doesn't appear to contain the full company name 'Sample Company Limited' - HMRC recommends this.
Summary: 1 advisory ADVICE
| HMRC Test-in-Live | |
HMRC Test-in-Live
If you do, we'll email you when we receive a response. Please check back here to see the content of that response.
* The 'receipt' that you will receive as a result of a Test-in-Live submission only proves that HMRC are able to accept the submission on the day that it is made. There is no guarantee that this will still be the case when you come to file your CT Return for real, especially if some time has elapsed. Furthermore, the IRmark for the submission is generated from the content of the entire dummy Test-in-Live CT Return submission, not just the Accounts. There is no way to tie this to the content of your Accounts document, but we will provide it for your reference.
Enabled for this attempt
AVAILABLE
| Companies House Filing Validation | |
Companies House Filing Validation
1. WARNING
Resignation date of "Jane Doe" is after period end.
2. ADVICE
These Accounts have already been filed at Companies House. Original accounts cannot be filed online again - however, Companies House now accept online revised accounts (from 1st April 2021), so long as you use the revised accounts tags introduced in the 2021 FRC Taxonomy.
3. ADVICE
Companies House will regard these as Audited Accounts.
4. PASS
Tagged company name (Sample Company Limited) matches the registered company name (SAMPLE COMPANY LIMITED) based on Companies House's naming rules.
5. PASS
Tagged director name ("Jane Doe") matches director registered at Companies House during the period ("DOE, Jane").
6. PASS
Tagged director name ("Fred Bloggs") matches director registered at Companies House during the period ("BLOGGS, Fred").
Summary: 1 warning, 2 advisories, 3 passes PASS
| Hidden Section Tagging | |
Hidden Section Tagging
| EntityDormantTruefalse | Current period duration | false |
| EntityTradingStatus | Current period duration | EntityTrading (Dimension default) |
| DirectorSigningDirectorsReport (EntityOfficersDimension=Director2) |
Current period duration | Director2 |
| DirectorSigningFinancialStatements (EntityOfficersDimension=Director2) |
Current period duration | Director2 |
| ReportIncludesStrategicReportTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromIFRS13DisclosureRequirements...eTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromIFRS7DisclosureRequirements...dTruefalse | Current period duration | true |
| CountryFormationOrIncorporation (CountriesRegionsDimension=EnglandWales) |
Current period duration | EnglandWales |
| LegalFormEntity (LegalFormEntityDimension=PrivateLimitedCompanyLtd) |
Current period duration | PrivateLimitedCompanyLtd |
| MainIndustrySector (MainIndustrySectorDimension=I-AccommodationFoodServiceActivities) |
Current period duration | I-AccommodationFoodServiceActivities |
| AccountingStandardsApplied (AccountingStandardsDimension=FRS101) |
Current period duration | FRS101 |
| AccountsStatusAuditedOrUnaudited (AccountsStatusDimension=Audited) |
Current period duration | Audited |
| AccountsTypeFullOrAbbreviated (AccountsTypeDimension=FullAccounts) |
Current period duration | FullAccounts |
| ReportPeriod | Current period duration | FinancialYear (Dimension default) |
| ReportPrincipalLanguage | Current period duration | English (Dimension default) |
| ScopeAccounts | Current period duration | CompanyAccounts (Dimension default) |
| DirectorsReportConsistentWithAccountsTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromPresentingCashFlowStatement...hTruefalse | Current period duration | true |
| CountryInWhichParentLargestGroupIncorporated (CountriesRegionsDimension=Luxembourg) |
Current period duration | Luxembourg |
| CountryInWhichParentSmallestGroupIncorporated (CountriesRegionsDimension=GreatBritain) |
Current period duration | GreatBritain |
| EntityHasClaimedExemptionFromReportingDisclosureKey...nTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromReportingDisclosureRelated...sTruefalse | Current period duration | true |
| FinancialStatementsArePreparedOnGoing-concernBasisTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromReportingComparativeInformati...iTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromReportingComparativeInformati...iTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromReportingComparativeInformati...aTruefalse | Current period duration | true |
| EntityHasClaimedExemptionFromReportingCertainItems...lTruefalse | Current period duration | true |
| AmountsOwedByGroupUndertakings (RestatementsFirstTimeAdoptionDimension=PriorPeriodIncreaseDecrease) Non-zero numeric, percentage or monetary items should be tagged on the face of the accounts, not in the hidden section |
Prior period opening | 17062000 |
| StartDateForPeriodCoveredByReport | Current period end | 2021-01-01 |
| NameProductionSoftware | Current period duration | ACME Accounts |
| VersionProductionSoftware | Current period duration | 1.4 |
Summary: 1 warning PASS
| Numeric and Date Assurance | |
Numeric and Date Assurance
Numeric Exceptions
Values for standard monetary and number settings and dates are determined from the Accounts.| Standard monetary settings | |
|---|---|
| Monetary scale | Thousands |
| Monetary decimal setting | -3 |
| Currency | GBP |
| Standard number settings | |
| Standard number scale | Unscaled |
| Standard number decimal setting | 0 |
| Standard percentage settings | |
| Percentage scale | Hundredths |
| Percentage decimal setting | 2 |
| Standard periods | |
| Prior period opening | 2019-12-31 |
| Prior period | 2020-01-01 to 2020-12-31 |
| Prior period duration | 366 days |
| Current period opening | 2020-12-31 |
| Current period | 2021-01-01 to 2021-12-31 |
| Current period duration | 365 days |
Exceptions to the standard settings
Only exceptional 'decimals' settings that would result in a loss of numeric accuracy are shown. A 'Reported Value' is only displayed where it differs from the 'Tagged Value' or if it is the subject of a warning or error. Actual dates appearing in the Period column are the result of an inability to map dates to current or prior periods and may indicate misalignment of instant or duration dates or unusual tagged events. Additional warning information in the Scale column indicates the scale implied by the document's context where this differs from the actual scale. Use of the deprecated 'precision' attribute in place of the 'decimals' attribute is indicated by "(derived)" in the the Decimal column. In these cases the 'decimals' value is derived from the value of the 'precision' attribute.
Prior period items appear with a grey background.
Click on the item tag name (except where the item is tagged in the hidden section) to see the value used in context.
| Monetary Value Exceptions - scale or decimals | Tagged Value | Reported Value | Scale | Decimal | Period |
|---|---|---|---|---|---|
| PensionCostsDefinedContributionPlan | 70,000 | Unscaled | 0 | Current period duration | |
| PensionCostsDefinedContributionPlan | 62,000 | Unscaled | 0 | Prior period duration | |
| ParValueShare | 0.1 | Unscaled | 1 | Current period duration | |
| ParValueShare | 0.1 | Unscaled | 1 | Current period duration |
| Currency Exceptions | Tagged Value | Reported Value | Scale | Decimal | Period |
|---|---|---|---|---|---|
| NONE |
| Numeric Value Exceptions - scale or decimals | Tagged Value | Reported Value | Scale | Decimal | Period |
|---|---|---|---|---|---|
| NONE |
| Percentage Value Exceptions - scale or decimals | Tagged Value | Reported Value | Scale | Decimal | Period |
|---|---|---|---|---|---|
| NONE |
| Negated items Unlikely negations highlighted |
Tagged Value | Reported Value | Scale | Decimal | Period |
|---|---|---|---|---|---|
| GainLossOnDisposalsPropertyPlantEquipment | 2,704 | -2,704,000 | Thousands | -3 | Current period duration |
| GainLossOnDisposalsPropertyPlantEquipment | 53 | -53,000 | Thousands | -3 | Prior period duration |
| OperatingProfitLoss | 7,834 | -7,834,000 | Thousands | -3 | Current period duration |
| OperatingProfitLoss | 11,706 | -11,706,000 | Thousands | -3 | Prior period duration |
| GainLossOnDisposalInvestmentsInSubsidiaries | 33,062 | -33,062,000 | Thousands | -3 | Prior period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax | 16,134 | -16,134,000 | Thousands | -3 | Current period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax | 54,535 | -54,535,000 | Thousands | -3 | Prior period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities | 2,099 | -2,099,000 | Thousands | -3 | Prior period duration |
| ProfitLoss | 17,502 | -17,502,000 | Thousands | -3 | Current period duration |
| ProfitLoss | 52,436 | -52,436,000 | Thousands | -3 | Prior period duration |
| ProfitLoss | 17,502 | -17,502,000 | Thousands | -3 | Current period duration |
| ProfitLoss | 52,436 | -52,436,000 | Thousands | -3 | Prior period duration |
| GainLossOnRemeasurementDefinedBenefitPlansBeforeTax...siveIncome | 319 | -319,000 | Thousands | -3 | Prior period duration |
| TaxExpenseCreditOnRemeasurementDefinedBenefitPlans...siveIncome | 60 | -60,000 | Thousands | -3 | Prior period duration |
| FurtherItemGainLossInOtherComprehensiveIncomeThatWill...ndingTotal | 103 | -103,000 | Thousands | -3 | Prior period duration |
| OtherComprehensiveIncomeExpenseNetTax | 362 | -362,000 | Thousands | -3 | Prior period duration |
| ComprehensiveIncomeExpense | 17,173 | -17,173,000 | Thousands | -3 | Current period duration |
| ComprehensiveIncomeExpense | 52,798 | -52,798,000 | Thousands | -3 | Prior period duration |
| RetirementBenefitObligationsSurplus | 3,021 | -3,021,000 | Thousands | -3 | Current period end |
| RetirementBenefitObligationsSurplus | 1,018 | -1,018,000 | Thousands | -3 | Current period opening |
| NetCurrentAssetsLiabilities | 34,713 | -34,713,000 | Thousands | -3 | Current period end |
| NetCurrentAssetsLiabilities | 171,575 | -171,575,000 | Thousands | -3 | Current period opening |
| FurtherItemIncreaseDecreaseInEquityComponentTotalIncome...lyInEquity | 30,999 | -30,999,000 | Thousands | -3 | Prior period duration |
| FurtherItemIncreaseDecreaseInEquityComponentTotalIncome...lyInEquity | 30,999 | -30,999,000 | Thousands | -3 | Prior period duration |
| OtherDistributionsToOwnersDecreaseIncreaseInEquity | 103 | -103,000 | Thousands | -3 | Prior period duration |
| OtherDistributionsToOwnersDecreaseIncreaseInEquity | 103 | -103,000 | Thousands | -3 | Prior period duration |
| OtherComprehensiveIncomeExpenseNetTax | 259 | -259,000 | Thousands | -3 | Prior period duration |
| OtherComprehensiveIncomeExpenseNetTax | 259 | -259,000 | Thousands | -3 | Prior period duration |
| ProfitLoss | 17,502 | -17,502,000 | Thousands | -3 | Current period duration |
| ProfitLoss | 17,502 | -17,502,000 | Thousands | -3 | Current period duration |
| PropertyPlantEquipmentIncludingRight-of-useAssets | 17,062 | -17,062,000 | Thousands | -3 | Current period opening |
| DeferredTaxLiabilities | 239 | -239,000 | Thousands | -3 | Prior period opening |
| GainLossOnDisposalsPropertyPlantEquipment | 2,704 | -2,704,000 | Thousands | -3 | Current period duration |
| GainLossOnDisposalsPropertyPlantEquipment | 53 | -53,000 | Thousands | -3 | Prior period duration |
| IncreaseDecreaseInCurrentTaxFromAdjustmentForPriorPeriods | 66 | -66,000 | Thousands | -3 | Prior period duration |
| TotalCurrentTaxExpenseCredit | 66 | -66,000 | Thousands | -3 | Prior period duration |
| DeferredTaxExpenseCreditRelatingToOriginationReversal...ifferences | 3,330 | -3,330,000 | Thousands | -3 | Current period duration |
| DeferredTaxExpenseCreditRelatingToOriginationReversal...ifferences | 4,044 | -4,044,000 | Thousands | -3 | Prior period duration |
| TotalDeferredTaxExpenseCredit | 2,033 | -2,033,000 | Thousands | -3 | Prior period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities | 2,099 | -2,099,000 | Thousands | -3 | Prior period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax | 16,134 | -16,134,000 | Thousands | -3 | Current period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax | 54,535 | -54,535,000 | Thousands | -3 | Prior period duration |
| TaxExpenseCreditApplicableTaxRate | 3,065 | -3,065,000 | Thousands | -3 | Current period duration |
| TaxExpenseCreditApplicableTaxRate | 10,362 | -10,362,000 | Thousands | -3 | Prior period duration |
| IncreaseDecreaseInCurrentTaxFromAdjustmentForPriorPeriods | 66 | -66,000 | Thousands | -3 | Prior period duration |
| FurtherItemTaxIncreaseDecreaseComponentAdjustingItems | 756 | -756,000 | Thousands | -3 | Current period duration |
| TaxIncreaseDecreaseFromOtherTaxEffectsTaxReconciliation | 228 | -228,000 | Thousands | -3 | Current period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities | 2,099 | -2,099,000 | Thousands | -3 | Prior period duration |
| IncreaseDecreaseDueToTransfersBetweenClassesPropertyPlantEquipment | 37,686 | -37,686,000 | Thousands | -3 | Current period duration |
| IncreaseDecreaseInNetDeferredTaxLiabilityFromAmount...ofitOrLoss | 2,099 | -2,099,000 | Thousands | -3 | Prior period duration |
| OtherIncreaseDecreaseInNetDeferredTaxLiability | 60 | -60,000 | Thousands | -3 | Prior period duration |
| NetDeferredTaxLiabilityAsset | 208 | -208,000 | Thousands | -3 | Current period opening |
| NetDeferredTaxLiabilityAsset | 6,134 | -6,134,000 | Thousands | -3 | Current period end |
| NetDeferredTaxLiabilityAsset | 2,576 | -2,576,000 | Thousands | -3 | Current period opening |
| NetDeferredTaxLiabilityAsset | 5,206 | -5,206,000 | Thousands | -3 | Current period end |
| NetDeferredTaxLiabilityAsset | 2,379 | -2,379,000 | Thousands | -3 | Current period opening |
| NetDeferredTaxLiabilityAsset | 15 | -15,000 | Thousands | -3 | Current period end |
| NetDeferredTaxLiabilityAsset | 12 | -12,000 | Thousands | -3 | Current period opening |
| DeficitSurplusInDefinedBenefitPlan | 3,021 | -3,021,000 | Thousands | -3 | Current period end |
| DeficitSurplusInDefinedBenefitPlan | 1,018 | -1,018,000 | Thousands | -3 | Current period opening |
| DeficitSurplusInDefinedBenefitPlan | 3,021 | -3,021,000 | Thousands | -3 | Current period end |
| DeficitSurplusInDefinedBenefitPlan | 1,018 | -1,018,000 | Thousands | -3 | Current period opening |
| RetirementBenefitObligationsSurplus | 1,018 | -1,018,000 | Thousands | -3 | Current period opening |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFrom...ssumptions | 949 | -949,000 | Thousands | -3 | Prior period duration |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFrom...ssumptions | 949 | -949,000 | Thousands | -3 | Prior period duration |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFrom...ssumptions | 7,048 | -7,048,000 | Thousands | -3 | Prior period duration |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFrom...ssumptions | 7,048 | -7,048,000 | Thousands | -3 | Prior period duration |
| IncreaseInAssetsDefinedBenefitPlanFromReturnOnAssetsNetInterestIncome | 5,780 | -5,780,000 | Thousands | -3 | Prior period duration |
| IncreaseInAssetsDefinedBenefitPlanFromReturnOnAssetsNetInterestIncome | 5,780 | -5,780,000 | Thousands | -3 | Prior period duration |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromRemeasurement | 6,099 | -6,099,000 | Thousands | -3 | Prior period duration |
| IncreaseInAssetsDefinedBenefitPlanFromReturnOnAssetsNetInterestIncome | 5,780 | -5,780,000 | Thousands | -3 | Prior period duration |
| DecreaseIncreaseInNetRetirementBenefitObligationsFromRemeasurement | 319 | -319,000 | Thousands | -3 | Prior period duration |
| FurtherItemIncreaseDecreaseInLiabilitiesDefinedBenefit...iabilities | 12 | -12,000 | Thousands | -3 | Current period duration |
| FurtherItemIncreaseDecreaseInNetRetirementBenefitObligatio...bligations | 2 | -2,000 | Thousands | -3 | Current period duration |
| FurtherItemIncreaseDecreaseInNetRetirementBenefitObligatio...bligations | 148 | -148,000 | Thousands | -3 | Current period duration |
| FurtherItemIncreaseDecreaseInNetRetirementBenefitObligatio...bligations | 279 | -279,000 | Thousands | -3 | Prior period duration |
| RetirementBenefitObligationsSurplus | 3,021 | -3,021,000 | Thousands | -3 | Current period end |
| RetirementBenefitObligationsSurplus | 1,018 | -1,018,000 | Thousands | -3 | Current period opening |
Date Usage & Inconsistencies
All the date items used in these Accounts:
| Date checks | Tagged Value | Period | Inconsistencies |
|---|---|---|---|
| StartDateForPeriodCoveredByReport [Hidden] | 2021-01-01 | Current period end | |
| EndDateForPeriodCoveredByReport | 31 December 2021 | Current period end | |
| DateResignation | 28 March 2022 | Current period end | |
| DateSigningDirectorsReport | 17 March 2023 | Current period end | More than a year after Period end date. |
| DateAuditorsReport | 17 March 2023 | Current period end | More than a year after Period end date. |
| BalanceSheetDate | 31 December 2021 | Current period end | |
| DateAuthorisationFinancialStatementsForIssue | 17 March 2023 | Current period end | More than a year after Period end date. |
| DateMostRecentActuarialValuation | 31 March 2021 | Current period end |
Summary: 7 warnings PASS
| UK FRS 101 (2021) Accounting Rules | |
UK FRS 101 (2021) Accounting Rules
Show ALL accounting rules applied (default is ADVICEs, WARNINGs and ERRORs only)
Income Statement
| 1. WARNING 'Operating profit (loss)' (-7,834,000) is not equal to the sum of its FRS101/FRS102 Income Statement format 1 components (-5,130,000). The difference is -2,704,000. | £ | Current period duration |
| OperatingProfitLoss (Concept) |
||
| Component(s): +TurnoverRevenue (23,405,000), -CostSales (13,842,000), -AdministrativeExpenses (16,935,000), +OtherOperatingIncomeFormat1 (2,242,000) | ||
The difference of -2,704,000 corresponds to the value of facts tagged with the following concept(s). This may indicate unusual or incorrect concept tagging:
| Concept | GainLossOnDisposalsPropertyPlantEquipment This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Income Statement |
Current period duration | |
| Concept | GainLossOnDisposalsPropertyPlantEquipment This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Income Statement |
Current period duration |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Income Statement. If the difference detected by the rule is attributable to one of these concepts being used to tag a line item in the Income Statement then consider using a more general tag from the Income Statement's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Income Statement using only concepts from the Income Statement's Presentation is more likely to result in a rule PASS
| 2. WARNING 'Operating profit (loss)' (-11,706,000) is not equal to the sum of its FRS101/FRS102 Income Statement format 1 components (-11,653,000). The difference is -53,000. | £ | Prior period duration |
| OperatingProfitLoss (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TurnoverRevenue (13,320,000), -CostSales (12,592,000), -AdministrativeExpenses (16,236,000), +OtherOperatingIncomeFormat1 (3,855,000) | ||
The difference of -53,000 corresponds to the value of facts tagged with the following concept(s) and, if applicable, their dimension member(s). This may indicate unusual or incorrect concept or dimensional tagging:
| Concept | GainLossOnDisposalsPropertyPlantEquipment (RestatementsFirstTimeAdoptionDimension=RestatedAmount) This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Income Statement |
Prior period duration | |
| Concept | GainLossOnDisposalsPropertyPlantEquipment This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Income Statement |
Prior period duration |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Income Statement. If the difference detected by the rule is attributable to one of these concepts being used to tag a line item in the Income Statement then consider using a more general tag from the Income Statement's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Income Statement using only concepts from the Income Statement's Presentation is more likely to result in a rule PASS
| 3. WARNING 'Profit (loss) on ordinary activities before tax' (-54,535,000) is not equal to 'Operating profit or loss' (-11,706,000) plus adjustments (-9,767,000). The difference is -33,062,000. | £ | Prior period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Adjustment(s): +NetFinanceIncomeCosts (-9,767,000) | ||
The difference of -33,062,000 corresponds to the value of facts tagged with the following concept(s) and, if applicable, their dimension member(s). This may indicate unusual or incorrect concept or dimensional tagging:
| Concept | GainLossOnDisposalInvestmentsInSubsidiaries (RestatementsFirstTimeAdoptionDimension=RestatedAmount) This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Income Statement |
Prior period duration |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Income Statement. If the difference detected by the rule is attributable to one of these concepts being used to tag a line item in the Income Statement then consider using a more general tag from the Income Statement's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Income Statement using only concepts from the Income Statement's Presentation is more likely to result in a rule PASS
| 4. PASS 'Profit (loss) on ordinary activities before tax' (-16,134,000) equals 'Operating profit or loss' (-7,834,000) plus adjustments (-8,300,000). | £ | Current period duration |
| ProfitLossOnOrdinaryActivitiesBeforeTax (Concept) |
||
| Adjustment(s): +NetFinanceIncomeCosts (-8,300,000) | ||
| 5. PASS In the absence of 'Profit (loss) on ordinary activities after tax', 'Profit or loss' (-17,502,000) equals 'Profit (loss) on ordinary activities before tax' (-16,134,000) minus 'Tax (tax credit) on profit or loss on ordinary activities' (1,368,000). NOTE: 'Profit (loss) on ordinary activities after tax' should be tagged in addition to 'Profit or loss' even if they are identical. |
£ | Current period duration |
| ProfitLoss (Concept) |
||
| Component(s): +ProfitLossOnOrdinaryActivitiesBeforeTax (-16,134,000), -TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (1,368,000) | ||
| 6. PASS In the absence of 'Profit (loss) on ordinary activities after tax', 'Profit or loss' (-52,436,000) equals 'Profit (loss) on ordinary activities before tax' (-54,535,000) minus 'Tax (tax credit) on profit or loss on ordinary activities' (-2,099,000). NOTE: 'Profit (loss) on ordinary activities after tax' should be tagged in addition to 'Profit or loss' even if they are identical. |
£ | Prior period duration |
| ProfitLoss (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +ProfitLossOnOrdinaryActivitiesBeforeTax (-54,535,000), -TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (-2,099,000) | ||
| 7. PASS 'Gross profit (loss)' (9,563,000) equals 'Turnover / Revenue' (23,405,000) minus 'Cost of sales' (13,842,000). | £ | Current period duration |
| GrossProfitLoss (Concept) |
||
| Component(s): +TurnoverRevenue (23,405,000), -CostSales (13,842,000) | ||
| 8. PASS 'Gross profit (loss)' (728,000) equals 'Turnover / Revenue' (13,320,000) minus 'Cost of sales' (12,592,000). | £ | Prior period duration |
| GrossProfitLoss (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TurnoverRevenue (13,320,000), -CostSales (12,592,000) | ||
| 9. PASS 'Turnover / revenue' (23,405,000) equals the sum of its components, excluding items tagged as other operating income and revenue items. | £ | Current period duration |
| TurnoverRevenue (Concept) |
||
| Component(s): +RevenueFromSaleGoods (6,655,000), +RevenueFromRenderingServices (14,369,000), +OtherRevenue (2,381,000) | ||
| 10. PASS 'Turnover / revenue' (13,320,000) equals the sum of its components, excluding items tagged as other operating income and revenue items. | £ | Prior period duration |
| TurnoverRevenue (Concept) |
||
| Component(s): +RevenueFromSaleGoods (3,544,000), +RevenueFromRenderingServices (8,448,000), +OtherRevenue (1,328,000) | ||
Statement of Comprehensive Income
| 11. WARNING 'Comprehensive income (expense)' (-17,173,000) is not equal to the sum of its components (-17,092,000). The difference is -81,000. | £ | Current period duration |
| ComprehensiveIncomeExpense (Concept) |
||
| Component(s): +ProfitLoss (-17,502,000), +OtherComprehensiveIncomeExpenseBeforeTax (410,000) | ||
The difference of -81,000 corresponds to the value of facts tagged with the following concept(s). This may indicate unusual or incorrect concept tagging:
| Concept | TaxExpenseCreditOnRemeasurementDefinedBenefitPlans...siveIncome This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Comprehensive Income |
Current period duration | |
| Concept | OtherIncreaseDecreaseInNetDeferredTaxLiability This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Comprehensive Income |
Current period duration |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Statement of Comprehensive Income. If the difference detected by the rule is attributable to one of these concepts being used to tag a line item in the Statement of Comprehensive Income then consider using a more general tag from the Statement of Comprehensive Income's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Statement of Comprehensive Income using only concepts from the Statement of Comprehensive Income's Presentation is more likely to result in a rule PASS
Statement of Financial Position
| 12. ERROR Total 'Equity' (51,279,000) does not equal the sum of its FRS101 'Net Assets and Liabilities' components (-144,000), with or without non-current debtors included. The difference is 51,423,000. This is a fundamental accounting relationship that MUST hold. | £ | Prior period opening |
| Equity (Concept) |
||
| Component(s): -ProvisionsForLiabilitiesBalanceSheetSubtotal (144,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 13. ERROR Total 'Equity' (239,000) does not equal the sum of its FRS101 'Net Assets and Liabilities' components (17,062,000), with or without non-current debtors included. The difference is -16,823,000. This is a fundamental accounting relationship that MUST hold. | £ | Prior period opening |
| Equity (Concept) |
||
| PriorPeriodIncreaseDecrease (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +CurrentAssets (17,062,000), +Debtors(non-current) (17,062,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 14. WARNING 'Net Assets (Liabilities)' (14,711,000) does not equal the sum of its FRS101 components (218,798,000), with or without non-current debtors included. The difference is -204,087,000. | £ | Current period end |
| NetAssetsLiabilities (Concept) |
||
| Component(s): +FixedAssets (247,415,000), +CurrentAssets (83,055,000), -ProvisionsForLiabilitiesBalanceSheetSubtotal (-3,021,000), -Creditors(current/non-current) (114,693,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 15. WARNING 'Net Assets (Liabilities)' (31,884,000) does not equal the sum of its FRS101 components (234,556,000), with or without non-current debtors included. The difference is -202,672,000. | £ | Current period opening |
| NetAssetsLiabilities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +FixedAssets (225,041,000), +CurrentAssets (93,953,000), -ProvisionsForLiabilitiesBalanceSheetSubtotal (-1,018,000), -Creditors(current/non-current) (85,456,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 16. WARNING 'Net Current Assets (Liabilities)' (-34,713,000) does not equal the sum of its FRS101 components (-31,638,000). The difference is -3,075,000. | £ | Current period end |
| NetCurrentAssetsLiabilities (Concept) |
||
| Component(s): +CurrentAssets (83,055,000), -Creditors(current) (114,693,000) | ||
No single tagged value accounts for the difference, but the difference of -3,075,000 corresponds to the following arithmetic combination(s) of values tagged with these concepts and, if applicable, their dimension member(s). This may help you to diagnose the cause(s) of the difference:
| -3,075,000 = 3,021,000 + 54,000 | |||
| Concept | TotalBorrowings (FinancialInstrumentCurrentNon-currentDimension=CurrentFinancialInstruments) This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Financial Position |
3,021,000 | |
| + | |||
| Concept | LeaseLiabilitiesCurrentLiability This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Financial Position |
54,000 | |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Statement of Financial Position. If the difference detected by the rule is attributable to one of these combinations being used to tag line items in the Statement of Financial Position then consider using a more general tag from the Statement of Financial Position's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Statement of Financial Position using only concepts from the Statement of Financial Position's Presentation is more likely to result in a rule PASS
| 17. WARNING 'Net Current Assets (Liabilities)' (-171,575,000) does not equal the sum of its FRS101 components (8,497,000). The difference is -180,072,000. | £ | Current period opening |
| NetCurrentAssetsLiabilities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +CurrentAssets (93,953,000), -Creditors(current) (85,456,000) | ||
No single tagged value accounts for the difference, but the difference of -180,072,000 corresponds to the following arithmetic combination(s) of values tagged with these concepts and, if applicable, their dimension member(s). This may help you to diagnose the cause(s) of the difference:
| -180,072,000 = 180,033,000 + 39,000 | |||
| Concept | TotalBorrowings (FinancialInstrumentCurrentNon-currentDimension=CurrentFinancialInstruments RestatementsFirstTimeAdoptionDimension=RestatedAmount) This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Financial Position |
180,033,000 | |
| + | |||
| Concept | LeaseLiabilitiesCurrentLiability (RestatementsFirstTimeAdoptionDimension=RestatedAmount) This concept is intended for tagging detail in the Notes - it should not be used to tag line items in the Statement of Financial Position |
39,000 | |
One or more of the concepts identified above should only be used for tagging items in Notes, not in the Statement of Financial Position. If the difference detected by the rule is attributable to one of these combinations being used to tag line items in the Statement of Financial Position then consider using a more general tag from the Statement of Financial Position's Presentation and tag it as a total with a tagged sum in an appropriate Note.
Tagging the Statement of Financial Position using only concepts from the Statement of Financial Position's Presentation is more likely to result in a rule PASS
| 18. WARNING 'Total assets less current liabilities' (212,702,000) does not equal the sum of its FRS101 components (218,798,000), with or without non-current debtors included. The difference is -6,096,000. | £ | Current period end |
| TotalAssetsLessCurrentLiabilities (Concept) |
||
| Component(s): +FixedAssets (247,415,000), +CurrentAssets (83,055,000), -Creditors(current) (114,693,000), -ProvisionsForLiabilitiesBalanceSheetSubtotal (-3,021,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 19. WARNING 'Total assets less current liabilities' (53,466,000) does not equal the sum of its FRS101 components (234,556,000), with or without non-current debtors included. The difference is -181,090,000. | £ | Current period opening |
| TotalAssetsLessCurrentLiabilities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +FixedAssets (225,041,000), +CurrentAssets (93,953,000), -Creditors(current) (85,456,000), -ProvisionsForLiabilitiesBalanceSheetSubtotal (-1,018,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 20. PASS 'Fixed assets' (247,415,000) equals the sum of its FRS101 components. | £ | Current period end |
| FixedAssets (Concept) |
||
| Component(s): +IntangibleAssetsIncludingRight-of-useAssets/IntangibleAssets (900,000), +PropertyPlantEquipmentIncludingRight-of-useAssets/PropertyPlantEquipment (243,494,000), +RetirementBenefitObligationsSurplus (3,021,000) | ||
| 21. PASS 'Fixed assets' (225,041,000) equals the sum of its FRS101 components. | £ | Current period opening |
| FixedAssets (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +IntangibleAssetsIncludingRight-of-useAssets/IntangibleAssets (1,350,000), +PropertyPlantEquipmentIncludingRight-of-useAssets/PropertyPlantEquipment (222,673,000), +RetirementBenefitObligationsSurplus (1,018,000) | ||
| 22. PASS 'Current assets' (83,055,000) equals the sum of its FRS101 components. | £ | Current period end |
| CurrentAssets (Concept) |
||
| Component(s): +CashBankOnHand (6,692,000), +Debtors(current) (75,242,000), +TotalInventories(current) (1,121,000) | ||
| 23. PASS 'Current assets' (93,953,000) equals the sum of its FRS101 components. | £ | Current period opening |
| CurrentAssets (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +CashBankOnHand (3,796,000), +Debtors(current) (89,120,000), +TotalInventories(current) (1,037,000) | ||
| 24. PASS Total 'Equity' (14,711,000) equals FRS101/FRS102 'Net assets (liabilities)'. | £ | Current period end |
| Equity (Concept) |
||
| 25. PASS Total 'Equity' (31,884,000) equals FRS101/FRS102 'Net assets (liabilities)'. | £ | Current period opening |
| Equity (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| 26. PASS Total 'Equity' (14,711,000) equals the sum of all equity classes. | £ | Current period end |
| Equity (Concept) |
||
| all (EquityClassesDimension) |
||
| 27. PASS Total 'Equity' (31,884,000) equals the sum of all equity classes. | £ | Current period opening |
| Equity (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| all (EquityClassesDimension) |
||
| 28. PASS Total 'Equity' (51,279,000) equals the sum of all equity classes. | £ | Prior period opening |
| Equity (Concept) |
||
| all (EquityClassesDimension) |
||
| 29. PASS Total 'Equity' (239,000) equals the sum of all equity classes. | £ | Prior period opening |
| Equity (Concept) |
||
| PriorPeriodIncreaseDecrease (RestatementsFirstTimeAdoptionDimension) |
||
| all (EquityClassesDimension) |
||
| 30. PASS Total 'Equity' (51,518,000) equals the sum of all equity classes. | £ | Prior period opening |
| Equity (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| all (EquityClassesDimension) |
||
Statement of Changes in Equity
| 31. PASS Movement in 'Equity' (missing) equals end value (150,000) minus start value (150,000). | £ | Current period duration |
| Equity (Concept) |
||
| ShareCapitalOrdinaryShares (EquityClassesDimension) |
||
| 32. PASS Sum of equity classes dimension members for concept (-17,502,000) equals total. | £ | Current period duration |
| ProfitLoss (Concept) |
||
| all (EquityClassesDimension) |
||
| 33. PASS Sum of equity classes dimension members for concept (11,727,000) equals total. | £ | Prior period duration |
| ProfitLoss (Concept) |
||
| all (EquityClassesDimension) |
||
| 34. PASS Sum of equity classes dimension members for concept (329,000) equals total. | £ | Current period duration |
| OtherComprehensiveIncomeExpenseNetTax (Concept) |
||
| all (EquityClassesDimension) |
||
| 35. PASS Sum of equity classes dimension members for concept (-259,000) equals total. | £ | Prior period duration |
| OtherComprehensiveIncomeExpenseNetTax (Concept) |
||
| all (EquityClassesDimension) |
||
| 36. PASS Sum of equity classes dimension members for concept (-103,000) equals total. | £ | Prior period duration |
| OtherDistributionsToOwnersDecreaseIncreaseInEquity (Concept) |
||
| all (EquityClassesDimension) |
||
| 37. PASS Sum of equity classes dimension members for concept (-30,999,000) equals total. | £ | Prior period duration |
| FurtherItemIncreaseDecreaseInEquityComponentTotalIncomeExpenseRecognisedDirectlyInEquity (Concept) |
||
| 1 (X-AnalysisDimension) |
||
| all (EquityClassesDimension) |
||
Income Statement Notes
| 38. PASS 'Tax (tax credit) on profit or loss on ordinary activities' (1,368,000) equals the sum of its FRS101 components. | £ | Current period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (Concept) |
||
| Component(s): +TotalDeferredTaxExpenseCredit (1,368,000) | ||
| 39. PASS 'Tax (tax credit) on profit or loss on ordinary activities' (-2,099,000) equals the sum of its FRS101 components. | £ | Prior period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TotalCurrentTaxExpenseCredit (-66,000), +TotalDeferredTaxExpenseCredit (-2,033,000) | ||
| 40. PASS 'Tax (tax credit) on profit or loss on ordinary activities' (1,368,000) reconciles with FRS101/FRS102 tax expenses. | £ | Current period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (Concept) |
||
| Component(s): +TaxExpenseCreditApplicableTaxRate (-3,065,000), +TaxIncreaseDecreaseFromEffectExpensesNotDeductibleInDeterminingTaxableProfitOrLoss (719,000), +DeferredTaxExpenseCreditRelatingToChangesInTaxRatesOrLaws (4,698,000), +FurtherItemTaxIncreaseDecreaseComponentAdjustingItems (-756,000), +TaxIncreaseDecreaseFromOtherTaxEffectsTaxReconciliation (-228,000) | ||
| 41. PASS 'Tax (tax credit) on profit or loss on ordinary activities' (-2,099,000) reconciles with FRS101/FRS102 tax expenses. | £ | Prior period duration |
| TaxTaxCreditOnProfitOrLossOnOrdinaryActivities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TaxExpenseCreditApplicableTaxRate (-10,362,000), +IncreaseDecreaseInCurrentTaxFromAdjustmentForPriorPeriods (-66,000), +TaxIncreaseDecreaseFromEffectExpensesNotDeductibleInDeterminingTaxableProfitOrLoss (6,281,000), +DeferredTaxExpenseCreditRelatingToChangesInTaxRatesOrLaws (2,011,000), +TaxIncreaseDecreaseFromOtherTaxEffectsTaxReconciliation (37,000) | ||
| 42. PASS 'Staff costs / employee benefit expense' (11,753,000) equals the sum of its components. | £ | Current period duration |
| StaffCostsEmployeeBenefitsExpense (Concept) |
||
| Component(s): +WagesSalaries (9,994,000), +SocialSecurityCosts (839,000), +PensionOtherPost-employmentBenefitCostsOtherPensionCosts (920,000) | ||
| 43. PASS 'Staff costs / employee benefit expense' (11,363,000) equals the sum of its components. | £ | Prior period duration |
| StaffCostsEmployeeBenefitsExpense (Concept) |
||
| Component(s): +WagesSalaries (9,592,000), +SocialSecurityCosts (840,000), +PensionOtherPost-employmentBenefitCostsOtherPensionCosts (931,000) | ||
| 44. PASS 'Total current tax expense (credit)' (-66,000) equals the sum of its components. | £ | no period info available |
| TotalCurrentTaxExpenseCredit (Concept) |
||
| Component(s): +IncreaseDecreaseInCurrentTaxFromAdjustmentForPriorPeriods(all-jurisdictions) (-66,000) | ||
| 45. PASS 'Total deferred tax expense (credit)' (1,368,000) equals the sum of its components. | £ | Current period duration |
| TotalDeferredTaxExpenseCredit (Concept) |
||
| Component(s): +DeferredTaxExpenseCreditRelatingToOriginationReversalTemporaryDifferences (-3,330,000), +DeferredTaxExpenseCreditRelatingToChangesInTaxRatesOrLaws (4,698,000) | ||
| 46. PASS 'Total deferred tax expense (credit)' (-2,033,000) equals the sum of its components. | £ | Prior period duration |
| TotalDeferredTaxExpenseCredit (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +DeferredTaxExpenseCreditRelatingToOriginationReversalTemporaryDifferences (-4,044,000), +DeferredTaxExpenseCreditRelatingToChangesInTaxRatesOrLaws (2,011,000) | ||
| 47. PASS 'Interest payable and similar charges / finance costs' (8,300,000) equals the sum of its components. | £ | Current period duration |
| InterestPayableSimilarChargesFinanceCosts (Concept) |
||
| Component(s): +InterestExpenseOnFinancialLiabilitiesThatAreNotFairValueThroughProfitOrLoss (8,133,000), +BorrowingCostsIncludedInCostQualifyingAssets (167,000) | ||
| 48. PASS 'Interest payable and similar charges / finance costs' (9,767,000) equals the sum of its components. | £ | Prior period duration |
| InterestPayableSimilarChargesFinanceCosts (Concept) |
||
| Component(s): +InterestExpenseOnFinancialLiabilitiesThatAreNotFairValueThroughProfitOrLoss (7,954,000), +BorrowingCostsIncludedInCostQualifyingAssets (1,813,000) | ||
Financial Position Notes
| 49. WARNING 'Creditors' (114,693,000) is not equal to the sum of its FRS101/FRS102 components (118,454,000). The difference is -3,761,000. | £ | Current period end |
| Creditors (Concept) |
||
| CurrentFinancialInstruments (FinancialInstrumentCurrentNon-currentDimension) |
||
| Component(s): +TotalBorrowings (3,021,000), +TradeCreditorsTradePayables (1,050,000), +AmountsOwedToRelatedParties (102,564,000), +AccruedLiabilitiesDeferredIncome (1,968,000), +InterestSimilarExpensePayable (740,000), +TaxationSocialSecurityPayable (1,175,000), +FurtherItemCreditorsComponentTotalCreditors (6,838,000), +OtherCreditors (1,098,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 50. WARNING 'Creditors' (85,456,000) is not equal to the sum of its FRS101/FRS102 components (266,238,000). The difference is -180,782,000. | £ | Current period opening |
| Creditors (Concept) |
||
| CurrentFinancialInstruments (FinancialInstrumentCurrentNon-currentDimension) |
||
| Component(s): +TotalBorrowings (180,033,000), +TradeCreditorsTradePayables (734,000), +AmountsOwedToRelatedParties (70,921,000), +AccruedLiabilitiesDeferredIncome (2,371,000), +InterestSimilarExpensePayable (749,000), +FurtherItemCreditorsComponentTotalCreditors (11,043,000), +OtherCreditors (387,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 51. WARNING 'Creditors' (85,456,000) is not equal to the sum of its FRS101/FRS102 components (180,033,000). The difference is -94,577,000. | £ | Current period opening |
| Creditors (Concept) |
||
| CurrentFinancialInstruments (FinancialInstrumentCurrentNon-currentDimension) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TotalBorrowings (180,033,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 52. WARNING 'Depreciation rate used for property, plant and equipment, including right-of-use' or 'Useful life of property, plant and equipment, including right-of-use [years]' is missing or not tagged. | £ | All periods |
| DepreciationRateUsedForPropertyPlantEquipmentIncludingRight-of-use (Concept) |
||
| LandBuildings (PropertyPlantEquipmentClassesDimension) |
||
| 53. WARNING Movement in 'Net deferred tax liability (asset)' (1,369,000) does not equal end value (16,328,000) minus start value (14,878,000). The difference is -81,000. | £ | Current period duration |
| NetDeferredTaxLiabilityAsset (Concept) |
||
| Movement(s): +IncreaseDecreaseInNetDeferredTaxLiabilityFromAmountRecognisedInProfitOrLoss (1,369,000), +OtherIncreaseDecreaseInNetDeferredTaxLiability (81,000) | ||
The highlighted movement above corresponds to the difference - it has been omitted from the tagged total on the face of the Accounts.
| 54. WARNING Movement in 'Lease liabilities' (143,000) does not equal end value (6,829,000) minus start value (6,743,000). The difference is 57,000. | £ | Current period duration |
| LeaseLiabilities (Concept) |
||
| Movement(s): +LeaseExpenseLessee (159,000), +InterestExpenseOnLeaseLiabilities (302,000) | ||
The difference of 57,000 might be accounted for by one or more of the following untagged values or combinations of values in the accounts:
| scaled by 1,000 |
Additions during the year | 56 | + | Common management agreement | 1 |
| scaled by 1,000 |
Revenue growth/(decline) % | 49 | + | Statement of directors' responsibilities or Restated or continued) |
8 |
| scaled by 1,000 |
Gross profit % | 40 | + | Remeasurements of defined benefit liability or Employee benefits |
17 |
| 55. PASS 'Debtors' (75,242,000) equals the sum of its FRS101 components. | £ | Current period end |
| Debtors (Concept) |
||
| CurrentFinancialInstruments (FinancialInstrumentCurrentNon-currentDimension) |
||
| Component(s): +TradeDebtorsTradeReceivables (2,661,000), +AmountsOwedByRelatedParties (71,445,000), +PrepaymentsAccruedIncome (1,028,000), +OtherDebtors (108,000) | ||
| 56. PASS 'Debtors' (89,120,000) equals the sum of its FRS101 components. | £ | Current period opening |
| Debtors (Concept) |
||
| CurrentFinancialInstruments (FinancialInstrumentCurrentNon-currentDimension) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +TradeDebtorsTradeReceivables (937,000), +AmountsOwedByRelatedParties (87,312,000), +PrepaymentsAccruedIncome (670,000), +FurtherItemTradeOtherReceivablesComponentTotalTradeOtherReceivables (175,000), +OtherDebtors (26,000) | ||
| 57. PASS 'Amortisation rate used for intangible assets, including right-of-use' or 'Useful life of intangible assets, including right-of-use [years]' is present and tagged. | no units | All periods |
| AmortisationRateUsedForIntangibleAssetsIncludingRight-of-use (Concept) |
||
| PatentsTrademarksLicencesConcessionsSimilar (IntangibleAssetClassesDimension) |
||
| 58. PASS 'Depreciation rate used for property, plant and equipment, including right-of-use' or 'Useful life of property, plant and equipment, including right-of-use [years]' is present and tagged. | no units | All periods |
| DepreciationRateUsedForPropertyPlantEquipmentIncludingRight-of-use (Concept) |
||
| Non-standardPPEClass1ComponentTotalPropertyPlantEquipment (PropertyPlantEquipmentClassesDimension) |
||
| 59. PASS 'Depreciation rate used for property, plant and equipment, including right-of-use' or 'Useful life of property, plant and equipment, including right-of-use [years]' is present and tagged. | no units | All periods |
| DepreciationRateUsedForPropertyPlantEquipmentIncludingRight-of-use (Concept) |
||
| OtherPropertyPlantEquipment (PropertyPlantEquipmentClassesDimension) |
||
| 60. PASS Movement in 'Intangible assets, gross / at cost' (missing) equals end value (4,500,000) minus start value (4,500,000). | £ | Current period duration |
| IntangibleAssetsGrossCost (Concept) |
||
| PatentsTrademarksLicencesConcessionsSimilar (IntangibleAssetClassesDimension) |
||
| 61. PASS Movement in 'Accumulated amortisation and impairment, intangible assets' (450,000) equals end value (3,600,000) minus start value (3,150,000). | £ | Current period duration |
| AccumulatedAmortisationImpairmentIntangibleAssets (Concept) |
||
| PatentsTrademarksLicencesConcessionsSimilar (IntangibleAssetClassesDimension) |
||
| Movement(s): +IncreaseFromAmortisationChargeForYearIntangibleAssets (450,000) | ||
| 62. PASS Movement in 'Accumulated depreciation impairment, property, plant and equipment' (-913,000) equals end value (59,382,000) minus start value (60,295,000). | £ | Current period duration |
| AccumulatedDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| Movement(s): +IncreaseFromDepreciationChargeForYearPropertyPlantEquipment (5,591,000), +DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment (6,504,000) | ||
| 63. PASS Movement in 'Accumulated depreciation impairment, property, plant and equipment' (896,000) equals end value (4,202,000) minus start value (3,306,000). | £ | Current period duration |
| AccumulatedDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| Non-standardPPEClass1ComponentTotalPropertyPlantEquipment (PropertyPlantEquipmentClassesDimension) |
||
| Movement(s): +IncreaseFromDepreciationChargeForYearPropertyPlantEquipment (1,023,000), +DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment (127,000) | ||
| 64. PASS Movement in 'Accumulated depreciation impairment, property, plant and equipment' (-1,809,000) equals end value (55,180,000) minus start value (56,989,000). | £ | Current period duration |
| AccumulatedDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| OtherPropertyPlantEquipment (PropertyPlantEquipmentClassesDimension) |
||
| Movement(s): +IncreaseFromDepreciationChargeForYearPropertyPlantEquipment (4,568,000), +DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment (6,377,000) | ||
| 65. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (276,651,000) equals total. | £ | Current period opening |
| PropertyPlantEquipmentGrossCost (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 66. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (296,622,000) equals total. | £ | Current period end |
| PropertyPlantEquipmentGrossCost (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 67. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (29,179,000) equals total. | £ | Current period duration |
| AdditionsOtherThanThroughBusinessCombinationsPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 68. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (9,208,000) equals total. | £ | Current period duration |
| DisposalsPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 69. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (60,295,000) equals total. | £ | Current period opening |
| AccumulatedDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 70. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (59,382,000) equals total. | £ | Current period end |
| AccumulatedDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 71. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (5,591,000) equals total. | £ | Current period duration |
| IncreaseFromDepreciationChargeForYearPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 72. PASS For all ownership classes the sum of all property, plant and equipment classes components for concept (6,504,000) equals total. | £ | Current period duration |
| DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment (Concept) |
||
| all (PPEOwnershipDimension) |
||
| all (PropertyPlantEquipmentClassesDimension) |
||
| 73. PASS 'Total inventories' (1,121,000) equals the sum of its components. | £ | Current period end |
| TotalInventories (Concept) |
||
| CurrentInventories (CurrentNon-currentInventoriesDimension) |
||
| Component(s): +RawMaterialsConsumables (1,121,000) | ||
| 74. PASS 'Number of shares allotted' (1,000,000) multiplied by 'Par value of shares' (0.1) equals 'Nominal value of allotted share capital' (100,000). | shares | Current period duration |
| NominalValueAllottedShareCapital (Concept) |
||
| OrdinaryShareClass1 (EntityShareClassesDimension) |
||
| 75. PASS 'Number of shares allotted' (500,000) multiplied by 'Par value of shares' (0.1) equals 'Nominal value of allotted share capital' (50,000). | shares | Current period duration |
| NominalValueAllottedShareCapital (Concept) |
||
| OrdinaryShareClass2 (EntityShareClassesDimension) |
||
| 76. PASS 'Net deferred tax liability (asset)' (16,328,000) equals the sum of its components. | £ | Current period end |
| NetDeferredTaxLiabilityAsset (Concept) |
||
| Component(s): +DeferredTaxLiabilities (27,683,000), +DeferredTaxAssets (11,355,000) | ||
| 77. PASS 'Net deferred tax liability (asset)' (14,878,000) equals the sum of its components. | £ | Current period opening |
| NetDeferredTaxLiabilityAsset (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| Component(s): +DeferredTaxLiabilities (20,053,000), +DeferredTaxAssets (5,175,000) | ||
| 78. PASS 'Deferred tax assets' (5,175,000) equals the sum of its dimensional breakdown. | £ | Current period opening |
| DeferredTaxAssets (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| all (DeferredTaxAssetLiabilityClassesDimension) |
||
| 79. PASS 'Deferred tax assets' (11,355,000) equals the sum of its dimensional breakdown. | £ | Current period end |
| DeferredTaxAssets (Concept) |
||
| all (DeferredTaxAssetLiabilityClassesDimension) |
||
| 80. PASS 'Deferred tax liabilities' (20,053,000) equals the sum of its dimensional breakdown. | £ | Current period opening |
| DeferredTaxLiabilities (Concept) |
||
| CurrentlyStatedAmountDefault (RestatementsFirstTimeAdoptionDimension) |
||
| all (DeferredTaxAssetLiabilityClassesDimension) |
||
| 81. PASS 'Deferred tax liabilities' (27,683,000) equals the sum of its dimensional breakdown. | £ | Current period end |
| DeferredTaxLiabilities (Concept) |
||
| all (DeferredTaxAssetLiabilityClassesDimension) |
||
Others
| 82. WARNING Movement in 'Retirement benefit obligations (surplus)' (-2,303,000) does not equal end value (-3,021,000) minus start value (-1,018,000). The difference is -300,000. | £ | Current period duration |
| RetirementBenefitObligationsSurplus (Concept) |
||
| Movement(s): -DecreaseInNetRetirementBenefitObligationsFromTotalContributions (2,210,000), -DecreaseIncreaseInNetRetirementBenefitObligationsFromRemeasurement (410,000), +FurtherItemIncreaseDecreaseInNetRetirementBenefitObligationsComponentTotalChangeInNetRetirementBenefitObligations (-150,000) | ||
The difference of -300,000 is exactly double the value of 'FurtherItemIncreaseDecreaseInNetRetirementBenefitObligationsComponentTotalChangeInNetRetirementBenefitObligations'. This may indicate that 'FurtherItemIncreaseDecreaseInNetRetirementBenefitObligationsComponentTotalChangeInNetRetirementBenefitObligations' has the wrong sign.
| 83. WARNING 'Increase (decrease) in net retirement benefit obligations from pension costs' (467,000) does not equal the sum of its components (519,000). The difference is -52,000. | £ | Current period duration |
| IncreaseDecreaseInNetRetirementBenefitObligationsFromPensionCosts (Concept) |
||
| Component(s): +IncreaseDecreaseInLiabilitiesDefinedBenefitPlanFromServiceCosts (493,000), +IncreaseDecreaseInNetDefinedBenefitLiabilityFromNetInterest() (26,000) | ||
The difference of -52,000 is exactly double the value of 'IncreaseDecreaseInNetDefinedBenefitLiabilityFromNetInterest()'. This may indicate that 'IncreaseDecreaseInNetDefinedBenefitLiabilityFromNetInterest()' has the wrong sign.
| 84. WARNING 'Decrease (increase) in net retirement benefit obligations from remeasurement' (410,000) does not equal the sum of its components (2,790,000). The difference is -2,380,000. | £ | Current period duration |
| DecreaseIncreaseInNetRetirementBenefitObligationsFromRemeasurement (Concept) |
||
| Component(s): +DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesDemographicAssumptions (157,000), +DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesFinancialAssumptions (1,600,000), +IncreaseInAssetsDefinedBenefitPlanFromReturnOnAssetsNetInterestIncome (1,033,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 85. WARNING Movement in 'Liabilities of defined benefit plan, present value' (1,615,000) does not equal end value (50,121,000) minus start value (52,324,000). The difference is 3,818,000. | £ | Current period duration |
| LiabilitiesDefinedBenefitPlanPresentValue (Concept) |
||
| Movement(s): +IncreaseDecreaseInLiabilitiesDefinedBenefitPlanFromPensionCosts (1,161,000), -DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromRemeasurement (1,443,000), +DecreaseInAssetsOrLiabilitiesDefinedBenefitPlanFromBenefitsPaid (1,909,000), +FurtherItemIncreaseDecreaseInLiabilitiesDefinedBenefitPlanComponentTotalChangeInPresentValueLiabilities (-12,000) | ||
The difference of 3,818,000 is exactly double the value of 'DecreaseInAssetsOrLiabilitiesDefinedBenefitPlanFromBenefitsPaid'. This may indicate that 'DecreaseInAssetsOrLiabilitiesDefinedBenefitPlanFromBenefitsPaid' has the wrong sign.
| 86. WARNING 'Decrease (increase) in liabilities of defined benefit plan from remeasurement' (1,443,000) does not equal the sum of its components (1,757,000). The difference is -314,000. | £ | Current period duration |
| DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromRemeasurement (Concept) |
||
| Component(s): +DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesDemographicAssumptions (157,000), +DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesFinancialAssumptions (1,600,000) | ||
The difference of -314,000 is exactly double the value of 'DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesDemographicAssumptions'. This may indicate that 'DecreaseIncreaseInLiabilitiesDefinedBenefitPlanFromActuarialGainsLossesDemographicAssumptions' has the wrong sign.
| 87. WARNING Movement in 'Fair value assets of defined benefit plan, present value' (2,190,000) does not equal end value (53,142,000) minus start value (53,342,000). The difference is 2,390,000. | £ | Current period duration |
| FairValueAssetsDefinedBenefitPlan (Concept) |
||
| Movement(s): +IncreaseInAssetsDefinedBenefitPlanFromInterestIncome (694,000), +IncreaseInAssetsDefinedBenefitPlanFromReturnOnAssetsNetInterestIncome (1,033,000), +IncreaseInAssetsDefinedBenefitPlanFromTotalContributions (2,210,000), -DecreaseInAssetsOrLiabilitiesDefinedBenefitPlanFromBenefitsPaid (1,909,000), +FurtherItemIncreaseDecreaseInAssetsDefinedBenefitPlanComponentTotalChangeInFairValuePlanAssets (162,000) | ||
We were unable to detect any tagged or untagged values in the Accounts that might account for the difference.
| 88. PASS 'Entity trading status' is 'Entity is trading' and 'Entity is dormant' is 'false'. | no units | Current period duration |
| EntityTradingStatus (Concept) |
||
| 89. PASS 'Scope of Accounts' (company only) is consistent with items tagged solely with 'Group and company data' dimension default only. | no units | Current period duration |
| ScopeAccounts (Concept) |
||
| 90. PASS 'Accounting standards applied' (FRS101) matches the taxonomy (FRS101) being used. | no units | Current period duration |
| AccountingStandardsApplied (Concept) |
||
| FRS101 (AccountingStandardsDimension) |
||
| 91. PASS 'Balance sheet date' (2021-12-31) is the same as 'End date for period covered by report'. | Date | Current period end |
| BalanceSheetDate (Concept) |
||
| 92. PASS 'Name of parent entity' (Sample Parent Limited) is not the same as 'Name of ultimate parent of group, if not parent entity' (Ultimate Sample S.A.). | no units | Current period duration |
| NameParentEntity (Concept) |
||
| 93. PASS 'Name of ultimate controlling party, if not ultimate parent' (Sample Controlling Party) is different to 'Name of ultimate parent of group, if not parent entity' (Ultimate Sample S.A.). | no units | Current period duration |
| NameUltimateControllingPartyIfNotUltimateParent (Concept) |
||
| 94. PASS 'UK Companies House Registered Number' ('01234567') matches the document's context entity identifier. | no units | Current period duration |
| UKCompaniesHouseRegistrationNumber (Concept) |
||
| 95. PASS Report principal language is English. | Language | Current period duration |
| ReportPrincipalLanguage (Concept) |
||
| 96. PASS 'Defined contribution pension policy' is present and tagged for 'The Sample Company Stakeholder Scheme' plan. | no units | Current period duration |
| DefinedContributionPensionsPolicy (Concept) |
||
| 97. PASS 'Pension costs, defined contribution plan' is present and tagged for 'The Sample Company Stakeholder Scheme' plan. | no units | Current period duration |
| PensionCostsDefinedContributionPlan (Concept) |
||
| 98. PASS 'Defined benefit pension policy' is present and tagged for 'The Sample Hotels Group Pension and Life Insurance Scheme' plan. | no units | Current period duration |
| DefinedBenefitPensionsPolicy (Concept) |
||
| 99. PASS 'Retirement benefit obligations (surplus)' is present and tagged for 'The Sample Company Stakeholder Scheme' plan. | no units | Current period duration |
| RetirementBenefitObligationsSurplus (Concept) |
||
| 100. PASS 'Retirement benefit obligations (surplus)' (-3,021,000) equals the sum of its components. | £ | Current period end |
| RetirementBenefitObligationsSurplus (Concept) |
||
| Component(s): +LiabilitiesDefinedBenefitPlanPresentValue (50,121,000), +FairValueAssetsDefinedBenefitPlan (53,142,000) | ||
| 101. PASS 'Retirement benefit obligations (surplus)' (-1,018,000) equals the sum of its components. | £ | Current period opening |
| RetirementBenefitObligationsSurplus (Concept) |
||
| Component(s): +LiabilitiesDefinedBenefitPlanPresentValue (52,324,000), +FairValueAssetsDefinedBenefitPlan (53,342,000) | ||
| 102. PASS 'Retirement benefit obligations (surplus)' (144,000) equals the sum of its components. | £ | Prior period opening |
| RetirementBenefitObligationsSurplus (Concept) |
||
| Component(s): +LiabilitiesDefinedBenefitPlanPresentValue (46,416,000), +FairValueAssetsDefinedBenefitPlan (46,272,000) | ||
| 103. PASS x-Analysis dimension tagging looks correct - No values are identical. The x-Analysis dimension should be used for tagging breakdowns, not multiple occurrences of the same value. | £ | Current period duration |
| FurtherItemIncreaseDecreaseInAssetsDefinedBenefitPlanComponentTotalChangeInFairValuePlanAssets (Concept) |
||
| 2 (X-AnalysisDimension) |
||
| 104. PASS x-Analysis dimension tagging looks correct - No values are identical. The x-Analysis dimension should be used for tagging breakdowns, not multiple occurrences of the same value. | £ | Current period duration |
| FurtherItemIncreaseDecreaseInNetRetirementBenefitObligationsComponentTotalChangeInNetRetirementBenefitObligations (Concept) |
||
| 2 (X-AnalysisDimension) |
||
| 105. PASS x-Analysis dimension tagging looks correct - No values are identical. The x-Analysis dimension should be used for tagging breakdowns, not multiple occurrences of the same value. | £ | Current period end |
| FurtherItemAssetsHeldInDefinedBenefitPlanFairValueComponentTotalAssetsHeldInPlan (Concept) |
||
| 2 (X-AnalysisDimension) |
||
| 106. PASS 'Main Industry Sector' is present and tagged. | no units | All periods |
| MainIndustrySector (Concept) |
||
| 107. PASS One or more FRS 101 exemptions have been tagged and claimed for these FRS 101 accounts. | no units | Current period duration |
| 108. PASS Cashflow statement items are absent, corresponding with claimed FRS 101 exemption from presenting Cashflow statement. | no units | Current period duration |
| EntityHasClaimedExemptionFromPresentingCashFlowStatementNotesInLineWithFRS1018hTruefalse (Concept) |
||
Summary
| Summary Of Rules Applied | ||||
| PASSES | ADVISORIES | WARNINGS | ERRORS | |
| Directors' Report | ||||
| Income Statement | 7 | 3 | ||
| Statement of Comprehensive Income | 1 | |||
| Statement of Financial Position | 11 | 6 | 2 | |
| Cashflow statement | ||||
| Statement of Changes in Equity | 7 | |||
| Income Statement Notes | 11 | |||
| Financial Position Notes | 27 | 6 | ||
| Others | 21 | 6 | ||
| Detailed Profit & Loss | ||||
The absence of rules applied to a section may indicate that the section has been omitted from the Accounts, not tagged, or just poorly tagged
Summary: 108 rules applied: 2 errors, 22 warnings, 84 passes FAIL
