Acorah Software Products - Accounts Production 12.4.002 false true true 1 May 2021 30 April 2022 30 April 2022 06418224 Mr I Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06418224 2021-04-30 06418224 2022-04-30 06418224 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 2022-04-30 06418224 frs-core:AfterOneYear 2021-05-01 2022-04-30 06418224 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 06418224 frs-core:BetweenOneFiveYears 2022-04-30 06418224 frs-core:ComputerEquipment 2022-04-30 06418224 frs-core:ComputerEquipment 2021-05-01 2022-04-30 06418224 frs-core:ComputerEquipment 2021-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 06418224 frs-core:FurnitureFittings 2022-04-30 06418224 frs-core:FurnitureFittings 2021-05-01 2022-04-30 06418224 frs-core:FurnitureFittings 2021-04-30 06418224 frs-core:NetGoodwill 2022-04-30 06418224 frs-core:NetGoodwill 2021-05-01 2022-04-30 06418224 frs-core:NetGoodwill 2021-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 06418224 frs-core:LandBuildings 2022-04-30 06418224 frs-core:LandBuildings 2021-05-01 2022-04-30 06418224 frs-core:LandBuildings 2021-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 06418224 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 06418224 frs-core:MoreThanFiveYears 2022-04-30 06418224 frs-core:MotorVehicles 2022-04-30 06418224 frs-core:MotorVehicles 2021-05-01 2022-04-30 06418224 frs-core:MotorVehicles 2021-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2022-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2021-04-30 06418224 frs-core:PlantMachinery 2022-04-30 06418224 frs-core:PlantMachinery 2021-05-01 2022-04-30 06418224 frs-core:PlantMachinery 2021-04-30 06418224 frs-core:Secured 2022-04-30 06418224 frs-core:Unsecured 2022-04-30 06418224 frs-core:WithinOneYear 2021-05-01 2022-04-30 06418224 frs-core:WithinOneYear 2022-04-30 06418224 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 06418224 frs-core:CapitalRedemptionReserve 2021-04-30 06418224 frs-core:CapitalRedemptionReserve 2022-04-30 06418224 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 06418224 frs-core:OtherReservesSubtotal 2021-04-30 06418224 frs-core:OtherReservesSubtotal 2022-04-30 06418224 frs-core:RevaluationReserve 2021-05-01 2022-04-30 06418224 frs-core:RevaluationReserve 2021-04-30 06418224 frs-core:RevaluationReserve 2022-04-30 06418224 frs-core:SharePremium 2021-05-01 2022-04-30 06418224 frs-core:SharePremium 2021-04-30 06418224 frs-core:SharePremium 2022-04-30 06418224 frs-core:ShareCapital 2021-05-01 2022-04-30 06418224 frs-core:ShareCapital 2021-04-30 06418224 frs-core:ShareCapital 2022-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 06418224 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 06418224 frs-countries:Europe 2021-05-01 2022-04-30 06418224 frs-countries:NorthAmerica 2021-05-01 2022-04-30 06418224 frs-countries:SouthAmerica 2021-05-01 2022-04-30 06418224 frs-countries:Asia 2021-05-01 2022-04-30 06418224 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 06418224 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 06418224 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 06418224 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 06418224 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 06418224 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 06418224 frs-bus:FullAccounts 2021-05-01 2022-04-30 06418224 frs-bus:AbbreviatedAccounts 2021-05-01 2022-04-30 06418224 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 06418224 frs-bus:FRS102 2021-05-01 2022-04-30 06418224 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 06418224 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 06418224 frs-bus:Audited 2021-05-01 2022-04-30 06418224 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 06418224 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 06418224 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass1 2021-04-30 06418224 frs-bus:OrdinaryShareClass1 2022-04-30 06418224 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass2 2021-04-30 06418224 frs-bus:OrdinaryShareClass2 2022-04-30 06418224 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass3 2021-04-30 06418224 frs-bus:OrdinaryShareClass3 2022-04-30 06418224 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass4 2021-04-30 06418224 frs-bus:OrdinaryShareClass4 2022-04-30 06418224 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 06418224 frs-bus:OrdinaryShareClass5 2021-04-30 06418224 frs-bus:OrdinaryShareClass5 2022-04-30 06418224 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 06418224 frs-bus:PreferenceShareClass1 2021-04-30 06418224 frs-bus:PreferenceShareClass1 2022-04-30 06418224 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 06418224 frs-bus:PreferenceShareClass2 2021-04-30 06418224 frs-bus:PreferenceShareClass2 2022-04-30 06418224 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 06418224 frs-bus:PreferenceShareClass3 2021-04-30 06418224 frs-bus:PreferenceShareClass3 2022-04-30 06418224 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 06418224 frs-bus:PreferenceShareClass4 2021-04-30 06418224 frs-bus:PreferenceShareClass4 2022-04-30 06418224 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 06418224 frs-bus:PreferenceShareClass5 2021-04-30 06418224 frs-bus:PreferenceShareClass5 2022-04-30 06418224 1 2021-05-01 2022-04-30 06418224 frs-core:LeasedAssets 2021-05-01 2022-04-30 06418224 frs-core:OwnedAssets 2021-05-01 2022-04-30 06418224 frs-core:CurrencyRisk 2021-05-01 2022-04-30 06418224 frs-core:MarketRisk 2021-05-01 2022-04-30 06418224 frs-core:InterestRateRisk 2021-05-01 2022-04-30 06418224 frs-core:DeferredTaxation 2021-05-01 2022-04-30 06418224 frs-core:DeferredTaxation 2021-04-30 06418224 frs-core:DeferredTaxation 2022-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 06418224 frs-core:ProvisionsDeferredTax 2022-04-30 06418224 frs-core:OtherDeferredTax 2022-04-30 06418224 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 06418224 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 06418224 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 06418224 dpl-frs:CostSales 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales 2021-04-30 06418224 dpl-frs:CostSales 2022-04-30 06418224 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 06418224 frs-bus:Director1 2021-05-01 2022-04-30 06418224 frs-bus:Director1 2021-04-30 06418224 frs-bus:Director1 2022-04-30 06418224 1 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 1 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 1 2022-04-30 06418224 2 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 2 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 2 2022-04-30 06418224 3 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 3 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 3 2022-04-30 06418224 4 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 4 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 4 2022-04-30 06418224 5 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 5 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 5 2022-04-30 06418224 6 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 6 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 6 2022-04-30 06418224 7 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 7 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 7 2022-04-30 06418224 8 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 8 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 8 2022-04-30 06418224 9 2021-05-01 2022-04-30 06418224 frs-core:CurrentFinancialInstruments 9 2022-04-30 06418224 frs-core:Non-currentFinancialInstruments 9 2022-04-30 06418224 dpl-frs:Item1 2021-05-01 2022-04-30 06418224 dpl-frs:Item1 2021-04-30 06418224 dpl-frs:Item1 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 06418224 dpl-frs:Item2 2021-05-01 2022-04-30 06418224 dpl-frs:Item2 2021-04-30 06418224 dpl-frs:Item2 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 06418224 dpl-frs:Item3 2021-05-01 2022-04-30 06418224 dpl-frs:Item3 2021-04-30 06418224 dpl-frs:Item3 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 06418224 dpl-frs:Item4 2021-05-01 2022-04-30 06418224 dpl-frs:Item4 2021-04-30 06418224 dpl-frs:Item4 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 06418224 dpl-frs:Item5 2021-05-01 2022-04-30 06418224 dpl-frs:Item5 2021-04-30 06418224 dpl-frs:Item5 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 06418224 dpl-frs:Item6 2021-05-01 2022-04-30 06418224 dpl-frs:Item6 2021-04-30 06418224 dpl-frs:Item6 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 06418224 dpl-frs:Item7 2021-05-01 2022-04-30 06418224 dpl-frs:Item7 2021-04-30 06418224 dpl-frs:Item7 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 06418224 dpl-frs:Item8 2021-05-01 2022-04-30 06418224 dpl-frs:Item8 2021-04-30 06418224 dpl-frs:Item8 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 06418224 dpl-frs:Item9 2021-05-01 2022-04-30 06418224 dpl-frs:Item9 2021-04-30 06418224 dpl-frs:Item9 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 06418224 dpl-frs:Item10 2021-05-01 2022-04-30 06418224 dpl-frs:Item10 2021-04-30 06418224 dpl-frs:Item10 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 06418224 dpl-frs:Item11 2021-05-01 2022-04-30 06418224 dpl-frs:Item11 2021-04-30 06418224 dpl-frs:Item11 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 06418224 dpl-frs:Item12 2021-05-01 2022-04-30 06418224 dpl-frs:Item12 2021-04-30 06418224 dpl-frs:Item12 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 06418224 1 2021-05-01 2022-04-30 06418224 frs-countries:EnglandWales 2021-05-01 2022-04-30 06418224 2020-04-30 06418224 2021-04-30 06418224 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 2020-05-01 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 2021-04-30 06418224 frs-core:AfterOneYear 2020-05-01 2021-04-30 06418224 frs-core:BetweenOneFiveYears 2020-05-01 2021-04-30 06418224 frs-core:BetweenOneFiveYears 2021-04-30 06418224 frs-core:ComputerEquipment 2021-04-30 06418224 frs-core:ComputerEquipment 2020-05-01 2021-04-30 06418224 frs-core:ComputerEquipment 2020-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-05-01 2021-04-30 06418224 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-05-01 2021-04-30 06418224 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-04-30 06418224 frs-core:FurnitureFittings 2021-04-30 06418224 frs-core:FurnitureFittings 2020-05-01 2021-04-30 06418224 frs-core:FurnitureFittings 2020-04-30 06418224 frs-core:NetGoodwill 2021-04-30 06418224 frs-core:NetGoodwill 2020-05-01 2021-04-30 06418224 frs-core:NetGoodwill 2020-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2020-05-01 2021-04-30 06418224 frs-core:InvestmentPropertyIncludedWithinPPE 2020-04-30 06418224 frs-core:LandBuildings 2021-04-30 06418224 frs-core:LandBuildings 2020-05-01 2021-04-30 06418224 frs-core:LandBuildings 2020-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-05-01 2021-04-30 06418224 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-05-01 2021-04-30 06418224 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-04-30 06418224 frs-core:MoreThanFiveYears 2020-05-01 2021-04-30 06418224 frs-core:MoreThanFiveYears 2021-04-30 06418224 frs-core:MotorVehicles 2021-04-30 06418224 frs-core:MotorVehicles 2020-05-01 2021-04-30 06418224 frs-core:MotorVehicles 2020-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2021-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2020-05-01 2021-04-30 06418224 frs-core:OtherResidualIntangibleAssets 2020-04-30 06418224 frs-core:PlantMachinery 2021-04-30 06418224 frs-core:PlantMachinery 2020-05-01 2021-04-30 06418224 frs-core:PlantMachinery 2020-04-30 06418224 frs-core:Secured 2021-04-30 06418224 frs-core:Unsecured 2021-04-30 06418224 frs-core:WithinOneYear 2020-05-01 2021-04-30 06418224 frs-core:WithinOneYear 2021-04-30 06418224 frs-core:CapitalRedemptionReserve 2020-05-01 2021-04-30 06418224 frs-core:CapitalRedemptionReserve 2020-04-30 06418224 frs-core:CapitalRedemptionReserve 2021-04-30 06418224 frs-core:OtherReservesSubtotal 2020-05-01 2021-04-30 06418224 frs-core:OtherReservesSubtotal 2020-04-30 06418224 frs-core:OtherReservesSubtotal 2021-04-30 06418224 frs-core:RevaluationReserve 2020-05-01 2021-04-30 06418224 frs-core:RevaluationReserve 2020-04-30 06418224 frs-core:RevaluationReserve 2021-04-30 06418224 frs-core:SharePremium 2020-05-01 2021-04-30 06418224 frs-core:SharePremium 2020-04-30 06418224 frs-core:SharePremium 2021-04-30 06418224 frs-core:ShareCapital 2020-05-01 2021-04-30 06418224 frs-core:ShareCapital 2020-04-30 06418224 frs-core:ShareCapital 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2020-05-01 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2020-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-04-30 06418224 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-04-30 06418224 frs-countries:UnitedKingdom 2020-05-01 2021-04-30 06418224 frs-countries:Europe 2020-05-01 2021-04-30 06418224 frs-countries:NorthAmerica 2020-05-01 2021-04-30 06418224 frs-countries:SouthAmerica 2020-05-01 2021-04-30 06418224 frs-countries:Asia 2020-05-01 2021-04-30 06418224 frs-countries:RestWorldOutsideUK 2020-05-01 2021-04-30 06418224 frs-bus:HighestPaidDirector 2020-05-01 2021-04-30 06418224 frs-bus:PrivateLimitedCompanyLtd 2020-05-01 2021-04-30 06418224 frs-bus:CompanyLimitedByGuarantee 2020-05-01 2021-04-30 06418224 frs-bus:LimitedLiabilityPartnershipLLP 2020-05-01 2021-04-30 06418224 frs-bus:LimitedLiabilityPartnershipsSORP 2020-05-01 2021-04-30 06418224 frs-bus:FullAccounts 2020-05-01 2021-04-30 06418224 frs-bus:AbbreviatedAccounts 2020-05-01 2021-04-30 06418224 frs-bus:AbridgedAccounts 2020-05-01 2021-04-30 06418224 frs-bus:FRS102 2020-05-01 2021-04-30 06418224 frs-bus:EntityHasNeverTraded 2020-05-01 2021-04-30 06418224 frs-bus:EntityNoLongerTradingButTradedInPast 2020-05-01 2021-04-30 06418224 frs-bus:Audited 2020-05-01 2021-04-30 06418224 frs-bus:AuditExempt-NoAccountantsReport 2020-05-01 2021-04-30 06418224 frs-bus:AuditExemptWithAccountantsReport 2020-05-01 2021-04-30 06418224 frs-bus:SmallCompaniesRegimeForAccounts 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass1 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass1 2020-04-30 06418224 frs-bus:OrdinaryShareClass1 2021-04-30 06418224 frs-bus:OrdinaryShareClass2 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass2 2020-04-30 06418224 frs-bus:OrdinaryShareClass2 2021-04-30 06418224 frs-bus:OrdinaryShareClass3 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass3 2020-04-30 06418224 frs-bus:OrdinaryShareClass3 2021-04-30 06418224 frs-bus:OrdinaryShareClass4 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass4 2020-04-30 06418224 frs-bus:OrdinaryShareClass4 2021-04-30 06418224 frs-bus:OrdinaryShareClass5 2020-05-01 2021-04-30 06418224 frs-bus:OrdinaryShareClass5 2020-04-30 06418224 frs-bus:OrdinaryShareClass5 2021-04-30 06418224 frs-bus:PreferenceShareClass1 2020-05-01 2021-04-30 06418224 frs-bus:PreferenceShareClass1 2020-04-30 06418224 frs-bus:PreferenceShareClass1 2021-04-30 06418224 frs-bus:PreferenceShareClass2 2020-05-01 2021-04-30 06418224 frs-bus:PreferenceShareClass2 2020-04-30 06418224 frs-bus:PreferenceShareClass2 2021-04-30 06418224 frs-bus:PreferenceShareClass3 2020-05-01 2021-04-30 06418224 frs-bus:PreferenceShareClass3 2020-04-30 06418224 frs-bus:PreferenceShareClass3 2021-04-30 06418224 frs-bus:PreferenceShareClass4 2020-05-01 2021-04-30 06418224 frs-bus:PreferenceShareClass4 2020-04-30 06418224 frs-bus:PreferenceShareClass4 2021-04-30 06418224 frs-bus:PreferenceShareClass5 2020-05-01 2021-04-30 06418224 frs-bus:PreferenceShareClass5 2020-04-30 06418224 frs-bus:PreferenceShareClass5 2021-04-30 06418224 1 2020-05-01 2021-04-30 06418224 frs-core:LeasedAssets 2020-05-01 2021-04-30 06418224 frs-core:OwnedAssets 2020-05-01 2021-04-30 06418224 frs-core:CurrencyRisk 2020-05-01 2021-04-30 06418224 frs-core:MarketRisk 2020-05-01 2021-04-30 06418224 frs-core:InterestRateRisk 2020-05-01 2021-04-30 06418224 frs-core:DeferredTaxation 2020-05-01 2021-04-30 06418224 frs-core:DeferredTaxation 2020-04-30 06418224 frs-core:DeferredTaxation 2021-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2020-05-01 2021-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2020-04-30 06418224 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 06418224 frs-core:ProvisionsDeferredTax 2021-04-30 06418224 frs-core:OtherDeferredTax 2021-04-30 06418224 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-04-30 06418224 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-04-30 06418224 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-05-01 2021-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-04-30 06418224 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 06418224 dpl-frs:CostSales 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales 2020-04-30 06418224 dpl-frs:CostSales 2021-04-30 06418224 dpl-frs:DistributionCosts 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses 2020-05-01 2021-04-30 06418224 frs-bus:Director1 2020-05-01 2021-04-30 06418224 frs-bus:Director1 2020-04-30 06418224 frs-bus:Director1 2021-04-30 06418224 1 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 1 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 1 2021-04-30 06418224 2 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 2 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 2 2021-04-30 06418224 3 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 3 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 3 2021-04-30 06418224 4 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 4 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 4 2021-04-30 06418224 5 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 5 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 5 2021-04-30 06418224 6 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 6 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 6 2021-04-30 06418224 7 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 7 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 7 2021-04-30 06418224 8 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 8 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 8 2021-04-30 06418224 9 2020-05-01 2021-04-30 06418224 frs-core:CurrentFinancialInstruments 9 2021-04-30 06418224 frs-core:Non-currentFinancialInstruments 9 2021-04-30 06418224 dpl-frs:Item1 2020-05-01 2021-04-30 06418224 dpl-frs:Item1 2020-04-30 06418224 dpl-frs:Item1 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item1 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-05-01 2021-04-30 06418224 dpl-frs:Item2 2020-05-01 2021-04-30 06418224 dpl-frs:Item2 2020-04-30 06418224 dpl-frs:Item2 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item2 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-05-01 2021-04-30 06418224 dpl-frs:Item3 2020-05-01 2021-04-30 06418224 dpl-frs:Item3 2020-04-30 06418224 dpl-frs:Item3 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item3 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-05-01 2021-04-30 06418224 dpl-frs:Item4 2020-05-01 2021-04-30 06418224 dpl-frs:Item4 2020-04-30 06418224 dpl-frs:Item4 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item4 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-05-01 2021-04-30 06418224 dpl-frs:Item5 2020-05-01 2021-04-30 06418224 dpl-frs:Item5 2020-04-30 06418224 dpl-frs:Item5 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item5 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-05-01 2021-04-30 06418224 dpl-frs:Item6 2020-05-01 2021-04-30 06418224 dpl-frs:Item6 2020-04-30 06418224 dpl-frs:Item6 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item6 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-05-01 2021-04-30 06418224 dpl-frs:Item7 2020-05-01 2021-04-30 06418224 dpl-frs:Item7 2020-04-30 06418224 dpl-frs:Item7 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item7 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-05-01 2021-04-30 06418224 dpl-frs:Item8 2020-05-01 2021-04-30 06418224 dpl-frs:Item8 2020-04-30 06418224 dpl-frs:Item8 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item8 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-05-01 2021-04-30 06418224 dpl-frs:Item9 2020-05-01 2021-04-30 06418224 dpl-frs:Item9 2020-04-30 06418224 dpl-frs:Item9 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item9 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-05-01 2021-04-30 06418224 dpl-frs:Item10 2020-05-01 2021-04-30 06418224 dpl-frs:Item10 2020-04-30 06418224 dpl-frs:Item10 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item10 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-05-01 2021-04-30 06418224 dpl-frs:Item11 2020-05-01 2021-04-30 06418224 dpl-frs:Item11 2020-04-30 06418224 dpl-frs:Item11 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item11 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-05-01 2021-04-30 06418224 dpl-frs:Item12 2020-05-01 2021-04-30 06418224 dpl-frs:Item12 2020-04-30 06418224 dpl-frs:Item12 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2020-05-01 2021-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2020-04-30 06418224 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 06418224 dpl-frs:DistributionCosts dpl-frs:Item12 2020-05-01 2021-04-30 06418224 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-05-01 2021-04-30 06418224 1 2020-05-01 2021-04-30 06418224 frs-countries:EnglandWales 2020-05-01 2021-04-30
Registered number: 06418224
Merseyhip Limited
Unaudited Financial Statements
For The Year Ended 30 April 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06418224
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 783 979
783 979
CURRENT ASSETS
Debtors 4 5,047 -
Cash at bank and in hand 10,208 8,043
15,255 8,043
Creditors: Amounts Falling Due Within One Year 5 (45,305 ) (30,978 )
NET CURRENT ASSETS (LIABILITIES) (30,050 ) (22,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,267 ) (21,956 )
Creditors: Amounts Falling Due After More Than One Year 6 (13,370 ) (14,894 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (186 )
NET LIABILITIES (42,637 ) (37,036 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (42,737 ) (37,136 )
SHAREHOLDERS' FUNDS (42,637) (37,036)
Page 1
Page 2
For the year ending 30 April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr I Jones
Director
12 August 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. Going Concern Disclosure
The director believes that the company will continue to trade as a going concern for the foreseeable future with his continued support.
1.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances
1.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.5. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery - 20% reducing balance
1.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
1.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
1.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Tangible Assets
Plant and machinery
£
Cost
As at 1 May 2021 8,161
As at 30 April 2022 8,161
Depreciation
As at 1 May 2021 7,182
Provided during the period 196
As at 30 April 2022 7,378
Net Book Value
As at 30 April 2022 783
As at 1 May 2021 979
4. Debtors
2022 2021
£ £
Due within one year
Other debtors 3,912 -
Deferred tax current asset 1,135 -
5,047 -
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 1,524 1,356
Corporation tax - 260
VAT 6,188 4,408
Accruals and deferred income 1,992 1,844
Director's loan account 35,601 23,110
45,305 30,978
Page 4
Page 5
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 13,370 14,894
13,370 14,894
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2022 2021
£ £
Bank loans and overdrafts 6,293 7,978
7. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Related Party Transactions
The following related party transactions were undertaken during the year:

During the period a director withdrew amounts totalling £5,810 (2021: £19,072) and introduced capital of £18,301 (2021: £14,008). At the balance sheet date the amount owed to the director totalled £35,601 (2021: £23,110).

Dividends were paid to the directors in respect of their shareholdings totalling £Nil (2021: £500).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
10. General Information
Merseyhip Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06418224 . The registered office is 36 Copy Lane, Bootle, Liverpool, Merseyside, L30 8RD.
Page 5