Abbreviated Company Accounts - SUSTAINABLY LTD.

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents amounts receivable for goods and services net of VAT. The total turnover of the
company for the year has been derived from its principal activities.

Tangible assets depreciation policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment: 33.33% on straight line basis

Intangible assets amortisation policy
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Branding: 33.33% on straight line basis
Platform development: 20% on straight line basis

Other accounting policies
Grant
Capital based government grants are included within accruals and deferred income in the balance sheet and credited to the profit
and loss account over the estimated useful economic lives of the assets to which they relate.

Foreign currencies
Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction (or, if hedged
forward, at the rate of exchange under the related forward currency contract). Monetary assets and liabilities denominated in
foreign currencies are translated using the contracted rate or the rate of exchange ruling at the balance sheet date and the gains or
losses on translation are included in the profit and loss account.

Taxation
The charge for taxation is based on the loss for the period and takes into account taxation deferred because of timing differences
between the treatment of certain items for taxation and accounting purposes.