Limeade, Inc
Annual Report 2022

Plain-text annual report

LIMITLESS EARTH PLC Notes to the financial statements For the year ended 31 January 2022 12 FINANCIAL ASSET INVESTMENTS (CONTINUED) The table of investments sets out the fair value measurements using the IFRS 7 fair value hierarchy. Categorisation within the hierarchy has been determined on the basis of the lowest level of input that is significant to the fair value measurement of the relevant asset as follows: Level 1-valued using quoted prices in active markets for identical assets. Level 2 -valued by reference to valuation techniques using observable inputs other than quoted prices included within Level 1. Level 3 -valued by reference to valuation techniques using inputs that are not based on observable market data. The valuation techniques used by the Company are explained in the accounting policy note, "Financial asset investments". LEVEL 3 FINANCIAL ASSETS Reconciliation of level 3 fair value measurement of financial assets: Brought forward Purchases Sale proceeds from investments Foreign currency exchange gain /(loss) Fair value revaluation Carried forward 13.TRADE AND OTHER RECEIVABLES Other receivables Prepayments 2022 £ 2021 £ 1,874,083 (97,356) (24,347) (227,820) 1,763,386 4,594 6,103 100,000 1,524,560 1,874,083 2022 £ 2021 £ 15,730 26,349 15,400 15,730 41,749 As trade receivables are generally of short-term maturity, the directors consider the carrying amounts to approximate their fair value. All receivables are non-interest bearing and unsecured. 14.CASH AND CASH EQUIVALENTS Cash at bank and on hand 2022 £ 2021 £ 95,737 157,310 95.737 157,310 All the Company's cash and cash equivalents are held in accounts which bear interest at floating rates. The Directors consider that the carrying amount of cash and cash equivalents approximates to their fair value. 35

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