Acorah Software Products - Accounts Production 12.4.002 false true 1 June 2020 31 May 2021 31 May 2021 08454027 Mr J Rajah Mr J V T Rajah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08454027 2020-05-31 08454027 2021-05-31 08454027 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 2020-06-01 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 2021-05-31 08454027 frs-core:AfterOneYear 2020-06-01 2021-05-31 08454027 frs-core:BetweenOneFiveYears 2020-06-01 2021-05-31 08454027 frs-core:BetweenOneFiveYears 2021-05-31 08454027 frs-core:ComputerEquipment 2021-05-31 08454027 frs-core:ComputerEquipment 2020-06-01 2021-05-31 08454027 frs-core:ComputerEquipment 2020-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-06-01 2021-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-06-01 2021-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-05-31 08454027 frs-core:FurnitureFittings 2021-05-31 08454027 frs-core:FurnitureFittings 2020-06-01 2021-05-31 08454027 frs-core:FurnitureFittings 2020-05-31 08454027 frs-core:NetGoodwill 2021-05-31 08454027 frs-core:NetGoodwill 2020-06-01 2021-05-31 08454027 frs-core:NetGoodwill 2020-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2020-06-01 2021-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2020-05-31 08454027 frs-core:LandBuildings 2021-05-31 08454027 frs-core:LandBuildings 2020-06-01 2021-05-31 08454027 frs-core:LandBuildings 2020-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-06-01 2021-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-06-01 2021-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-05-31 08454027 frs-core:MoreThanFiveYears 2020-06-01 2021-05-31 08454027 frs-core:MoreThanFiveYears 2021-05-31 08454027 frs-core:MotorVehicles 2021-05-31 08454027 frs-core:MotorVehicles 2020-06-01 2021-05-31 08454027 frs-core:MotorVehicles 2020-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2021-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2020-06-01 2021-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2020-05-31 08454027 frs-core:PlantMachinery 2021-05-31 08454027 frs-core:PlantMachinery 2020-06-01 2021-05-31 08454027 frs-core:PlantMachinery 2020-05-31 08454027 frs-core:Secured 2021-05-31 08454027 frs-core:Unsecured 2021-05-31 08454027 frs-core:WithinOneYear 2020-06-01 2021-05-31 08454027 frs-core:WithinOneYear 2021-05-31 08454027 frs-core:CapitalRedemptionReserve 2020-06-01 2021-05-31 08454027 frs-core:CapitalRedemptionReserve 2020-05-31 08454027 frs-core:CapitalRedemptionReserve 2021-05-31 08454027 frs-core:OtherReservesSubtotal 2020-06-01 2021-05-31 08454027 frs-core:OtherReservesSubtotal 2020-05-31 08454027 frs-core:OtherReservesSubtotal 2021-05-31 08454027 frs-core:RevaluationReserve 2020-06-01 2021-05-31 08454027 frs-core:RevaluationReserve 2020-05-31 08454027 frs-core:RevaluationReserve 2021-05-31 08454027 frs-core:SharePremium 2020-06-01 2021-05-31 08454027 frs-core:SharePremium 2020-05-31 08454027 frs-core:SharePremium 2021-05-31 08454027 frs-core:ShareCapital 2020-06-01 2021-05-31 08454027 frs-core:ShareCapital 2020-05-31 08454027 frs-core:ShareCapital 2021-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2020-06-01 2021-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-05-31 08454027 frs-countries:UnitedKingdom 2020-06-01 2021-05-31 08454027 frs-countries:Europe 2020-06-01 2021-05-31 08454027 frs-countries:NorthAmerica 2020-06-01 2021-05-31 08454027 frs-countries:SouthAmerica 2020-06-01 2021-05-31 08454027 frs-countries:Asia 2020-06-01 2021-05-31 08454027 frs-countries:RestWorldOutsideUK 2020-06-01 2021-05-31 08454027 frs-bus:HighestPaidDirector 2020-06-01 2021-05-31 08454027 frs-bus:PrivateLimitedCompanyLtd 2020-06-01 2021-05-31 08454027 frs-bus:CompanyLimitedByGuarantee 2020-06-01 2021-05-31 08454027 frs-bus:LimitedLiabilityPartnershipLLP 2020-06-01 2021-05-31 08454027 frs-bus:LimitedLiabilityPartnershipsSORP 2020-06-01 2021-05-31 08454027 frs-bus:FullAccounts 2020-06-01 2021-05-31 08454027 frs-bus:AbbreviatedAccounts 2020-06-01 2021-05-31 08454027 frs-bus:AbridgedAccounts 2020-06-01 2021-05-31 08454027 frs-bus:FRS102 2020-06-01 2021-05-31 08454027 frs-bus:EntityHasNeverTraded 2020-06-01 2021-05-31 08454027 frs-bus:EntityNoLongerTradingButTradedInPast 2020-06-01 2021-05-31 08454027 frs-bus:Audited 2020-06-01 2021-05-31 08454027 frs-bus:AuditExempt-NoAccountantsReport 2020-06-01 2021-05-31 08454027 frs-bus:AuditExemptWithAccountantsReport 2020-06-01 2021-05-31 08454027 frs-bus:SmallCompaniesRegimeForAccounts 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass1 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass1 2020-05-31 08454027 frs-bus:OrdinaryShareClass1 2021-05-31 08454027 frs-bus:OrdinaryShareClass2 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass2 2020-05-31 08454027 frs-bus:OrdinaryShareClass2 2021-05-31 08454027 frs-bus:OrdinaryShareClass3 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass3 2020-05-31 08454027 frs-bus:OrdinaryShareClass3 2021-05-31 08454027 frs-bus:OrdinaryShareClass4 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass4 2020-05-31 08454027 frs-bus:OrdinaryShareClass4 2021-05-31 08454027 frs-bus:OrdinaryShareClass5 2020-06-01 2021-05-31 08454027 frs-bus:OrdinaryShareClass5 2020-05-31 08454027 frs-bus:OrdinaryShareClass5 2021-05-31 08454027 frs-bus:PreferenceShareClass1 2020-06-01 2021-05-31 08454027 frs-bus:PreferenceShareClass1 2020-05-31 08454027 frs-bus:PreferenceShareClass1 2021-05-31 08454027 frs-bus:PreferenceShareClass2 2020-06-01 2021-05-31 08454027 frs-bus:PreferenceShareClass2 2020-05-31 08454027 frs-bus:PreferenceShareClass2 2021-05-31 08454027 frs-bus:PreferenceShareClass3 2020-06-01 2021-05-31 08454027 frs-bus:PreferenceShareClass3 2020-05-31 08454027 frs-bus:PreferenceShareClass3 2021-05-31 08454027 frs-bus:PreferenceShareClass4 2020-06-01 2021-05-31 08454027 frs-bus:PreferenceShareClass4 2020-05-31 08454027 frs-bus:PreferenceShareClass4 2021-05-31 08454027 frs-bus:PreferenceShareClass5 2020-06-01 2021-05-31 08454027 frs-bus:PreferenceShareClass5 2020-05-31 08454027 frs-bus:PreferenceShareClass5 2021-05-31 08454027 1 2020-06-01 2021-05-31 08454027 frs-core:LeasedAssets 2020-06-01 2021-05-31 08454027 frs-core:OwnedAssets 2020-06-01 2021-05-31 08454027 frs-core:CurrencyRisk 2020-06-01 2021-05-31 08454027 frs-core:MarketRisk 2020-06-01 2021-05-31 08454027 frs-core:InterestRateRisk 2020-06-01 2021-05-31 08454027 frs-core:DeferredTaxation 2020-06-01 2021-05-31 08454027 frs-core:DeferredTaxation 2020-05-31 08454027 frs-core:DeferredTaxation 2021-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2020-06-01 2021-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2020-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 08454027 frs-core:ProvisionsDeferredTax 2021-05-31 08454027 frs-core:OtherDeferredTax 2021-05-31 08454027 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-05-31 08454027 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-05-31 08454027 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-06-01 2021-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 08454027 dpl-frs:CostSales 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales 2020-05-31 08454027 dpl-frs:CostSales 2021-05-31 08454027 dpl-frs:DistributionCosts 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses 2020-06-01 2021-05-31 08454027 frs-bus:Director1 2020-06-01 2021-05-31 08454027 frs-bus:Director1 2020-05-31 08454027 frs-bus:Director1 2021-05-31 08454027 frs-bus:Director2 2020-06-01 2021-05-31 08454027 frs-bus:Director2 2020-05-31 08454027 frs-bus:Director2 2021-05-31 08454027 1 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 1 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 1 2021-05-31 08454027 2 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 2 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 2 2021-05-31 08454027 3 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 3 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 3 2021-05-31 08454027 4 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 4 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 4 2021-05-31 08454027 5 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 5 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 5 2021-05-31 08454027 6 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 6 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 6 2021-05-31 08454027 7 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 7 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 7 2021-05-31 08454027 8 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 8 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 8 2021-05-31 08454027 9 2020-06-01 2021-05-31 08454027 frs-core:CurrentFinancialInstruments 9 2021-05-31 08454027 frs-core:Non-currentFinancialInstruments 9 2021-05-31 08454027 dpl-frs:Item1 2020-06-01 2021-05-31 08454027 dpl-frs:Item1 2020-05-31 08454027 dpl-frs:Item1 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item1 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-06-01 2021-05-31 08454027 dpl-frs:Item2 2020-06-01 2021-05-31 08454027 dpl-frs:Item2 2020-05-31 08454027 dpl-frs:Item2 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item2 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-06-01 2021-05-31 08454027 dpl-frs:Item3 2020-06-01 2021-05-31 08454027 dpl-frs:Item3 2020-05-31 08454027 dpl-frs:Item3 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item3 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-06-01 2021-05-31 08454027 dpl-frs:Item4 2020-06-01 2021-05-31 08454027 dpl-frs:Item4 2020-05-31 08454027 dpl-frs:Item4 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item4 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-06-01 2021-05-31 08454027 dpl-frs:Item5 2020-06-01 2021-05-31 08454027 dpl-frs:Item5 2020-05-31 08454027 dpl-frs:Item5 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item5 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-06-01 2021-05-31 08454027 dpl-frs:Item6 2020-06-01 2021-05-31 08454027 dpl-frs:Item6 2020-05-31 08454027 dpl-frs:Item6 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item6 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-06-01 2021-05-31 08454027 dpl-frs:Item7 2020-06-01 2021-05-31 08454027 dpl-frs:Item7 2020-05-31 08454027 dpl-frs:Item7 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item7 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-06-01 2021-05-31 08454027 dpl-frs:Item8 2020-06-01 2021-05-31 08454027 dpl-frs:Item8 2020-05-31 08454027 dpl-frs:Item8 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item8 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-06-01 2021-05-31 08454027 dpl-frs:Item9 2020-06-01 2021-05-31 08454027 dpl-frs:Item9 2020-05-31 08454027 dpl-frs:Item9 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item9 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-06-01 2021-05-31 08454027 dpl-frs:Item10 2020-06-01 2021-05-31 08454027 dpl-frs:Item10 2020-05-31 08454027 dpl-frs:Item10 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item10 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-06-01 2021-05-31 08454027 dpl-frs:Item11 2020-06-01 2021-05-31 08454027 dpl-frs:Item11 2020-05-31 08454027 dpl-frs:Item11 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item11 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-06-01 2021-05-31 08454027 dpl-frs:Item12 2020-06-01 2021-05-31 08454027 dpl-frs:Item12 2020-05-31 08454027 dpl-frs:Item12 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2020-06-01 2021-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item12 2020-06-01 2021-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-06-01 2021-05-31 08454027 1 2020-06-01 2021-05-31 08454027 frs-countries:EnglandWales 2020-06-01 2021-05-31 08454027 2019-05-31 08454027 2020-05-31 08454027 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 2019-06-01 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 2020-05-31 08454027 frs-core:AfterOneYear 2019-06-01 2020-05-31 08454027 frs-core:BetweenOneFiveYears 2019-06-01 2020-05-31 08454027 frs-core:BetweenOneFiveYears 2020-05-31 08454027 frs-core:ComputerEquipment 2020-05-31 08454027 frs-core:ComputerEquipment 2019-06-01 2020-05-31 08454027 frs-core:ComputerEquipment 2019-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-06-01 2020-05-31 08454027 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-06-01 2020-05-31 08454027 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-05-31 08454027 frs-core:FurnitureFittings 2020-05-31 08454027 frs-core:FurnitureFittings 2019-06-01 2020-05-31 08454027 frs-core:FurnitureFittings 2019-05-31 08454027 frs-core:NetGoodwill 2020-05-31 08454027 frs-core:NetGoodwill 2019-06-01 2020-05-31 08454027 frs-core:NetGoodwill 2019-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2020-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2019-06-01 2020-05-31 08454027 frs-core:InvestmentPropertyIncludedWithinPPE 2019-05-31 08454027 frs-core:LandBuildings 2020-05-31 08454027 frs-core:LandBuildings 2019-06-01 2020-05-31 08454027 frs-core:LandBuildings 2019-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-06-01 2020-05-31 08454027 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-06-01 2020-05-31 08454027 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-05-31 08454027 frs-core:MoreThanFiveYears 2019-06-01 2020-05-31 08454027 frs-core:MoreThanFiveYears 2020-05-31 08454027 frs-core:MotorVehicles 2020-05-31 08454027 frs-core:MotorVehicles 2019-06-01 2020-05-31 08454027 frs-core:MotorVehicles 2019-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2020-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2019-06-01 2020-05-31 08454027 frs-core:OtherResidualIntangibleAssets 2019-05-31 08454027 frs-core:PlantMachinery 2020-05-31 08454027 frs-core:PlantMachinery 2019-06-01 2020-05-31 08454027 frs-core:PlantMachinery 2019-05-31 08454027 frs-core:Secured 2020-05-31 08454027 frs-core:Unsecured 2020-05-31 08454027 frs-core:WithinOneYear 2019-06-01 2020-05-31 08454027 frs-core:WithinOneYear 2020-05-31 08454027 frs-core:CapitalRedemptionReserve 2019-06-01 2020-05-31 08454027 frs-core:CapitalRedemptionReserve 2019-05-31 08454027 frs-core:CapitalRedemptionReserve 2020-05-31 08454027 frs-core:OtherReservesSubtotal 2019-06-01 2020-05-31 08454027 frs-core:OtherReservesSubtotal 2019-05-31 08454027 frs-core:OtherReservesSubtotal 2020-05-31 08454027 frs-core:RevaluationReserve 2019-06-01 2020-05-31 08454027 frs-core:RevaluationReserve 2019-05-31 08454027 frs-core:RevaluationReserve 2020-05-31 08454027 frs-core:SharePremium 2019-06-01 2020-05-31 08454027 frs-core:SharePremium 2019-05-31 08454027 frs-core:SharePremium 2020-05-31 08454027 frs-core:ShareCapital 2019-06-01 2020-05-31 08454027 frs-core:ShareCapital 2019-05-31 08454027 frs-core:ShareCapital 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2019-06-01 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2019-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-05-31 08454027 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-05-31 08454027 frs-countries:UnitedKingdom 2019-06-01 2020-05-31 08454027 frs-countries:Europe 2019-06-01 2020-05-31 08454027 frs-countries:NorthAmerica 2019-06-01 2020-05-31 08454027 frs-countries:SouthAmerica 2019-06-01 2020-05-31 08454027 frs-countries:Asia 2019-06-01 2020-05-31 08454027 frs-countries:RestWorldOutsideUK 2019-06-01 2020-05-31 08454027 frs-bus:HighestPaidDirector 2019-06-01 2020-05-31 08454027 frs-bus:PrivateLimitedCompanyLtd 2019-06-01 2020-05-31 08454027 frs-bus:CompanyLimitedByGuarantee 2019-06-01 2020-05-31 08454027 frs-bus:LimitedLiabilityPartnershipLLP 2019-06-01 2020-05-31 08454027 frs-bus:LimitedLiabilityPartnershipsSORP 2019-06-01 2020-05-31 08454027 frs-bus:FullAccounts 2019-06-01 2020-05-31 08454027 frs-bus:AbbreviatedAccounts 2019-06-01 2020-05-31 08454027 frs-bus:AbridgedAccounts 2019-06-01 2020-05-31 08454027 frs-bus:FRS102 2019-06-01 2020-05-31 08454027 frs-bus:EntityHasNeverTraded 2019-06-01 2020-05-31 08454027 frs-bus:EntityNoLongerTradingButTradedInPast 2019-06-01 2020-05-31 08454027 frs-bus:Audited 2019-06-01 2020-05-31 08454027 frs-bus:AuditExempt-NoAccountantsReport 2019-06-01 2020-05-31 08454027 frs-bus:AuditExemptWithAccountantsReport 2019-06-01 2020-05-31 08454027 frs-bus:SmallCompaniesRegimeForAccounts 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass1 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass1 2019-05-31 08454027 frs-bus:OrdinaryShareClass1 2020-05-31 08454027 frs-bus:OrdinaryShareClass2 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass2 2019-05-31 08454027 frs-bus:OrdinaryShareClass2 2020-05-31 08454027 frs-bus:OrdinaryShareClass3 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass3 2019-05-31 08454027 frs-bus:OrdinaryShareClass3 2020-05-31 08454027 frs-bus:OrdinaryShareClass4 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass4 2019-05-31 08454027 frs-bus:OrdinaryShareClass4 2020-05-31 08454027 frs-bus:OrdinaryShareClass5 2019-06-01 2020-05-31 08454027 frs-bus:OrdinaryShareClass5 2019-05-31 08454027 frs-bus:OrdinaryShareClass5 2020-05-31 08454027 frs-bus:PreferenceShareClass1 2019-06-01 2020-05-31 08454027 frs-bus:PreferenceShareClass1 2019-05-31 08454027 frs-bus:PreferenceShareClass1 2020-05-31 08454027 frs-bus:PreferenceShareClass2 2019-06-01 2020-05-31 08454027 frs-bus:PreferenceShareClass2 2019-05-31 08454027 frs-bus:PreferenceShareClass2 2020-05-31 08454027 frs-bus:PreferenceShareClass3 2019-06-01 2020-05-31 08454027 frs-bus:PreferenceShareClass3 2019-05-31 08454027 frs-bus:PreferenceShareClass3 2020-05-31 08454027 frs-bus:PreferenceShareClass4 2019-06-01 2020-05-31 08454027 frs-bus:PreferenceShareClass4 2019-05-31 08454027 frs-bus:PreferenceShareClass4 2020-05-31 08454027 frs-bus:PreferenceShareClass5 2019-06-01 2020-05-31 08454027 frs-bus:PreferenceShareClass5 2019-05-31 08454027 frs-bus:PreferenceShareClass5 2020-05-31 08454027 1 2019-06-01 2020-05-31 08454027 frs-core:LeasedAssets 2019-06-01 2020-05-31 08454027 frs-core:OwnedAssets 2019-06-01 2020-05-31 08454027 frs-core:CurrencyRisk 2019-06-01 2020-05-31 08454027 frs-core:MarketRisk 2019-06-01 2020-05-31 08454027 frs-core:InterestRateRisk 2019-06-01 2020-05-31 08454027 frs-core:DeferredTaxation 2019-06-01 2020-05-31 08454027 frs-core:DeferredTaxation 2019-05-31 08454027 frs-core:DeferredTaxation 2020-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2019-06-01 2020-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2019-05-31 08454027 frs-core:OtherProvisionsContingentLiabilities 2020-05-31 08454027 frs-core:ProvisionsDeferredTax 2020-05-31 08454027 frs-core:OtherDeferredTax 2020-05-31 08454027 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-05-31 08454027 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-05-31 08454027 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-06-01 2020-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-05-31 08454027 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-05-31 08454027 dpl-frs:CostSales 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales 2019-05-31 08454027 dpl-frs:CostSales 2020-05-31 08454027 dpl-frs:DistributionCosts 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses 2019-06-01 2020-05-31 08454027 frs-bus:Director1 2019-06-01 2020-05-31 08454027 frs-bus:Director1 2019-05-31 08454027 frs-bus:Director1 2020-05-31 08454027 frs-bus:Director2 2019-06-01 2020-05-31 08454027 frs-bus:Director2 2019-05-31 08454027 frs-bus:Director2 2020-05-31 08454027 1 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 1 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 1 2020-05-31 08454027 2 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 2 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 2 2020-05-31 08454027 3 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 3 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 3 2020-05-31 08454027 4 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 4 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 4 2020-05-31 08454027 5 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 5 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 5 2020-05-31 08454027 6 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 6 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 6 2020-05-31 08454027 7 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 7 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 7 2020-05-31 08454027 8 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 8 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 8 2020-05-31 08454027 9 2019-06-01 2020-05-31 08454027 frs-core:CurrentFinancialInstruments 9 2020-05-31 08454027 frs-core:Non-currentFinancialInstruments 9 2020-05-31 08454027 dpl-frs:Item1 2019-06-01 2020-05-31 08454027 dpl-frs:Item1 2019-05-31 08454027 dpl-frs:Item1 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item1 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item1 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-06-01 2020-05-31 08454027 dpl-frs:Item2 2019-06-01 2020-05-31 08454027 dpl-frs:Item2 2019-05-31 08454027 dpl-frs:Item2 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item2 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item2 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-06-01 2020-05-31 08454027 dpl-frs:Item3 2019-06-01 2020-05-31 08454027 dpl-frs:Item3 2019-05-31 08454027 dpl-frs:Item3 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item3 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item3 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-06-01 2020-05-31 08454027 dpl-frs:Item4 2019-06-01 2020-05-31 08454027 dpl-frs:Item4 2019-05-31 08454027 dpl-frs:Item4 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item4 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item4 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-06-01 2020-05-31 08454027 dpl-frs:Item5 2019-06-01 2020-05-31 08454027 dpl-frs:Item5 2019-05-31 08454027 dpl-frs:Item5 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item5 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item5 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-06-01 2020-05-31 08454027 dpl-frs:Item6 2019-06-01 2020-05-31 08454027 dpl-frs:Item6 2019-05-31 08454027 dpl-frs:Item6 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item6 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item6 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-06-01 2020-05-31 08454027 dpl-frs:Item7 2019-06-01 2020-05-31 08454027 dpl-frs:Item7 2019-05-31 08454027 dpl-frs:Item7 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item7 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item7 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-06-01 2020-05-31 08454027 dpl-frs:Item8 2019-06-01 2020-05-31 08454027 dpl-frs:Item8 2019-05-31 08454027 dpl-frs:Item8 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item8 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item8 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-06-01 2020-05-31 08454027 dpl-frs:Item9 2019-06-01 2020-05-31 08454027 dpl-frs:Item9 2019-05-31 08454027 dpl-frs:Item9 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item9 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item9 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-06-01 2020-05-31 08454027 dpl-frs:Item10 2019-06-01 2020-05-31 08454027 dpl-frs:Item10 2019-05-31 08454027 dpl-frs:Item10 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item10 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item10 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-06-01 2020-05-31 08454027 dpl-frs:Item11 2019-06-01 2020-05-31 08454027 dpl-frs:Item11 2019-05-31 08454027 dpl-frs:Item11 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item11 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item11 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-06-01 2020-05-31 08454027 dpl-frs:Item12 2019-06-01 2020-05-31 08454027 dpl-frs:Item12 2019-05-31 08454027 dpl-frs:Item12 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2019-06-01 2020-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2019-05-31 08454027 dpl-frs:CostSales dpl-frs:Item12 2020-05-31 08454027 dpl-frs:DistributionCosts dpl-frs:Item12 2019-06-01 2020-05-31 08454027 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-06-01 2020-05-31 08454027 1 2019-06-01 2020-05-31 08454027 frs-countries:EnglandWales 2019-06-01 2020-05-31
Registered number: 08454027
Delft Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2021
LAS Accountants LLP

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08454027
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 110,655 1,610
Investments 4 7 11
110,662 1,621
CURRENT ASSETS
Stocks 5 - 49,297
Debtors 6 3,956,106 2,675,587
Cash at bank and in hand 169,530 567,190
4,125,636 3,292,074
Creditors: Amounts Falling Due Within One Year 7 (3,739,327 ) (3,017,799 )
NET CURRENT ASSETS (LIABILITIES) 386,309 274,275
TOTAL ASSETS LESS CURRENT LIABILITIES 496,971 275,896
Creditors: Amounts Falling Due After More Than One Year 8 (104,739 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (21,024 ) (306 )
NET ASSETS 371,208 275,590
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 371,207 275,589
SHAREHOLDERS' FUNDS 371,208 275,590
Page 1
Page 2
For the year ending 31 May 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 J V T Rajah
Director
18/08/2022
The notes on pages 3 to 7 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
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
1.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Motor Vehicles 25% on Reducing balance method
Computer Equipment 33.33% on Straight line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
1.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
1.9. Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost. The investments are subsequently re-measured and adjusted for current market values at each balance sheet date. Where market value cannot be reliably determined, such investments are stated at historic cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Entities in which the company has a long term interest and shares control under a contractual arrangement with another party, are classified as jointly controlled entities.
Page 3
Page 4
1.10. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11. Critical Accounting Judgements and Key Sources of Estimation Uncertainity
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates arerecognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 2 2
2 2
3. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2020 - 3,746 3,746
Additions 145,667 1,565 147,232
As at 31 May 2021 145,667 5,311 150,978
Depreciation
As at 1 June 2020 - 2,136 2,136
Provided during the period 36,417 1,770 38,187
As at 31 May 2021 36,417 3,906 40,323
Net Book Value
As at 31 May 2021 109,250 1,405 110,655
As at 1 June 2020 - 1,610 1,610
Page 4
Page 5
4. Investments
Unlisted
£
Cost
As at 1 June 2020 11
Disposals (4)
As at 31 May 2021 7
Provision
As at 1 June 2020 -
As at 31 May 2021 -
Net Book Value
As at 31 May 2021 7
As at 1 June 2020 11
5. Stocks
2021 2020
£ £
Stock - work in progress - 49,297
- 49,297
6. Debtors
2021 2020
£ £
Due within one year
Amounts owed by group undertakings 880,461 417,014
Prepayments and accrued income 165,000 -
Other debtors 148,962 238,666
Directors' loan accounts 958,846 734,355
Amounts owed by other participating interests 1,802,837 1,285,552
3,956,106 2,675,587
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 16,545 -
Trade creditors - 180,373
Bank loans and overdrafts 275,000 275,000
Corporation tax 259,593 306,709
Other taxes and social security 998 998
VAT 34,155 16,022
Other creditors 100 2,378
Accruals and deferred income 2,185,000 2,195,000
Directors' loan accounts 368,680 -
Amounts owed to group undertakings 20,384 41,319
Amounts owed to other participating interests 578,872 -
3,739,327 3,017,799
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 104,739 -
104,739 -
9. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 16,545 -
Between one and five years 104,739 -
121,284 -
121,284 -
10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2021 2020
£ £
Deferred tax 21,024 306
21,024 306
11. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
The nominal value per share is £1 and there is 1 ordinary share in issue.
Page 6
Page 7
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2020 Amounts advanced Amounts repaid Amounts written off As at 31 May 2021
£ £ £ £ £
Mr J V T Rajah 711,746 1,067,908 (820,808 ) - 958,846
13. Related Party Transactions
As at the year-end, the balance of the Director's loan account with Mr J V T Rajah is £958,846 which is a current asset and has interest payable at a rate of 2.5% PA. The movement in the year of £247,100 has been repaid back to the company within 9 months of the year-end.


14. General Information
Delft Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08454027 . The registered office of the company is 8 Waterloo Court, Theed Street, London, SE1 8ST.
Page 7