Acorah Software Products - Accounts Production 12.4.002 false 1 September 2020 31 August 2021 31 August 2021 08223881 Mr Rafik Namazi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08223881 2020-08-31 08223881 2021-08-31 08223881 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 2021-08-31 08223881 frs-core:AfterOneYear 2020-09-01 2021-08-31 08223881 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 08223881 frs-core:BetweenOneFiveYears 2021-08-31 08223881 frs-core:ComputerEquipment 2021-08-31 08223881 frs-core:ComputerEquipment 2020-09-01 2021-08-31 08223881 frs-core:ComputerEquipment 2020-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 08223881 frs-core:FurnitureFittings 2021-08-31 08223881 frs-core:FurnitureFittings 2020-09-01 2021-08-31 08223881 frs-core:FurnitureFittings 2020-08-31 08223881 frs-core:NetGoodwill 2021-08-31 08223881 frs-core:NetGoodwill 2020-09-01 2021-08-31 08223881 frs-core:NetGoodwill 2020-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 08223881 frs-core:LandBuildings 2021-08-31 08223881 frs-core:LandBuildings 2020-09-01 2021-08-31 08223881 frs-core:LandBuildings 2020-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 08223881 frs-core:MoreThanFiveYears 2020-09-01 2021-08-31 08223881 frs-core:MoreThanFiveYears 2021-08-31 08223881 frs-core:MotorVehicles 2021-08-31 08223881 frs-core:MotorVehicles 2020-09-01 2021-08-31 08223881 frs-core:MotorVehicles 2020-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2021-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2020-08-31 08223881 frs-core:PlantMachinery 2021-08-31 08223881 frs-core:PlantMachinery 2020-09-01 2021-08-31 08223881 frs-core:PlantMachinery 2020-08-31 08223881 frs-core:Secured 2021-08-31 08223881 frs-core:Unsecured 2021-08-31 08223881 frs-core:WithinOneYear 2020-09-01 2021-08-31 08223881 frs-core:WithinOneYear 2021-08-31 08223881 frs-core:CapitalRedemptionReserve 2020-09-01 2021-08-31 08223881 frs-core:CapitalRedemptionReserve 2020-08-31 08223881 frs-core:CapitalRedemptionReserve 2021-08-31 08223881 frs-core:OtherReservesSubtotal 2020-09-01 2021-08-31 08223881 frs-core:OtherReservesSubtotal 2020-08-31 08223881 frs-core:OtherReservesSubtotal 2021-08-31 08223881 frs-core:RevaluationReserve 2020-09-01 2021-08-31 08223881 frs-core:RevaluationReserve 2020-08-31 08223881 frs-core:RevaluationReserve 2021-08-31 08223881 frs-core:SharePremium 2020-09-01 2021-08-31 08223881 frs-core:SharePremium 2020-08-31 08223881 frs-core:SharePremium 2021-08-31 08223881 frs-core:ShareCapital 2020-09-01 2021-08-31 08223881 frs-core:ShareCapital 2020-08-31 08223881 frs-core:ShareCapital 2021-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 08223881 frs-countries:UnitedKingdom 2020-09-01 2021-08-31 08223881 frs-countries:Europe 2020-09-01 2021-08-31 08223881 frs-countries:NorthAmerica 2020-09-01 2021-08-31 08223881 frs-countries:SouthAmerica 2020-09-01 2021-08-31 08223881 frs-countries:Asia 2020-09-01 2021-08-31 08223881 frs-countries:RestWorldOutsideUK 2020-09-01 2021-08-31 08223881 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 08223881 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 08223881 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 08223881 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 08223881 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 08223881 frs-bus:FullAccounts 2020-09-01 2021-08-31 08223881 frs-bus:AbbreviatedAccounts 2020-09-01 2021-08-31 08223881 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 08223881 frs-bus:FRS102 2020-09-01 2021-08-31 08223881 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 08223881 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 08223881 frs-bus:Audited 2020-09-01 2021-08-31 08223881 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 08223881 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 08223881 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass1 2020-08-31 08223881 frs-bus:OrdinaryShareClass1 2021-08-31 08223881 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass2 2020-08-31 08223881 frs-bus:OrdinaryShareClass2 2021-08-31 08223881 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass3 2020-08-31 08223881 frs-bus:OrdinaryShareClass3 2021-08-31 08223881 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass4 2020-08-31 08223881 frs-bus:OrdinaryShareClass4 2021-08-31 08223881 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 08223881 frs-bus:OrdinaryShareClass5 2020-08-31 08223881 frs-bus:OrdinaryShareClass5 2021-08-31 08223881 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 08223881 frs-bus:PreferenceShareClass1 2020-08-31 08223881 frs-bus:PreferenceShareClass1 2021-08-31 08223881 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 08223881 frs-bus:PreferenceShareClass2 2020-08-31 08223881 frs-bus:PreferenceShareClass2 2021-08-31 08223881 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 08223881 frs-bus:PreferenceShareClass3 2020-08-31 08223881 frs-bus:PreferenceShareClass3 2021-08-31 08223881 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 08223881 frs-bus:PreferenceShareClass4 2020-08-31 08223881 frs-bus:PreferenceShareClass4 2021-08-31 08223881 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 08223881 frs-bus:PreferenceShareClass5 2020-08-31 08223881 frs-bus:PreferenceShareClass5 2021-08-31 08223881 1 2020-09-01 2021-08-31 08223881 frs-core:LeasedAssets 2020-09-01 2021-08-31 08223881 frs-core:OwnedAssets 2020-09-01 2021-08-31 08223881 frs-core:CurrencyRisk 2020-09-01 2021-08-31 08223881 frs-core:MarketRisk 2020-09-01 2021-08-31 08223881 frs-core:InterestRateRisk 2020-09-01 2021-08-31 08223881 frs-core:DeferredTaxation 2020-09-01 2021-08-31 08223881 frs-core:DeferredTaxation 2020-08-31 08223881 frs-core:DeferredTaxation 2021-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 08223881 frs-core:ProvisionsDeferredTax 2021-08-31 08223881 frs-core:OtherDeferredTax 2021-08-31 08223881 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 08223881 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 08223881 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 08223881 dpl-frs:CostSales 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales 2020-08-31 08223881 dpl-frs:CostSales 2021-08-31 08223881 dpl-frs:DistributionCosts 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses 2020-09-01 2021-08-31 08223881 frs-bus:Director1 2020-09-01 2021-08-31 08223881 frs-bus:Director1 2020-08-31 08223881 frs-bus:Director1 2021-08-31 08223881 1 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 1 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 1 2021-08-31 08223881 2 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 2 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 2 2021-08-31 08223881 3 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 3 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 3 2021-08-31 08223881 4 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 4 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 4 2021-08-31 08223881 5 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 5 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 5 2021-08-31 08223881 6 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 6 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 6 2021-08-31 08223881 7 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 7 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 7 2021-08-31 08223881 8 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 8 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 8 2021-08-31 08223881 9 2020-09-01 2021-08-31 08223881 frs-core:CurrentFinancialInstruments 9 2021-08-31 08223881 frs-core:Non-currentFinancialInstruments 9 2021-08-31 08223881 dpl-frs:Item1 2020-09-01 2021-08-31 08223881 dpl-frs:Item1 2020-08-31 08223881 dpl-frs:Item1 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item1 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-09-01 2021-08-31 08223881 dpl-frs:Item2 2020-09-01 2021-08-31 08223881 dpl-frs:Item2 2020-08-31 08223881 dpl-frs:Item2 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item2 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-09-01 2021-08-31 08223881 dpl-frs:Item3 2020-09-01 2021-08-31 08223881 dpl-frs:Item3 2020-08-31 08223881 dpl-frs:Item3 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item3 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-09-01 2021-08-31 08223881 dpl-frs:Item4 2020-09-01 2021-08-31 08223881 dpl-frs:Item4 2020-08-31 08223881 dpl-frs:Item4 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item4 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-09-01 2021-08-31 08223881 dpl-frs:Item5 2020-09-01 2021-08-31 08223881 dpl-frs:Item5 2020-08-31 08223881 dpl-frs:Item5 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item5 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-09-01 2021-08-31 08223881 dpl-frs:Item6 2020-09-01 2021-08-31 08223881 dpl-frs:Item6 2020-08-31 08223881 dpl-frs:Item6 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item6 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-09-01 2021-08-31 08223881 dpl-frs:Item7 2020-09-01 2021-08-31 08223881 dpl-frs:Item7 2020-08-31 08223881 dpl-frs:Item7 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item7 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-09-01 2021-08-31 08223881 dpl-frs:Item8 2020-09-01 2021-08-31 08223881 dpl-frs:Item8 2020-08-31 08223881 dpl-frs:Item8 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item8 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-09-01 2021-08-31 08223881 dpl-frs:Item9 2020-09-01 2021-08-31 08223881 dpl-frs:Item9 2020-08-31 08223881 dpl-frs:Item9 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item9 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-09-01 2021-08-31 08223881 dpl-frs:Item10 2020-09-01 2021-08-31 08223881 dpl-frs:Item10 2020-08-31 08223881 dpl-frs:Item10 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item10 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-09-01 2021-08-31 08223881 dpl-frs:Item11 2020-09-01 2021-08-31 08223881 dpl-frs:Item11 2020-08-31 08223881 dpl-frs:Item11 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item11 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-09-01 2021-08-31 08223881 dpl-frs:Item12 2020-09-01 2021-08-31 08223881 dpl-frs:Item12 2020-08-31 08223881 dpl-frs:Item12 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2020-09-01 2021-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item12 2020-09-01 2021-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-09-01 2021-08-31 08223881 1 2020-09-01 2021-08-31 08223881 frs-countries:EnglandWales 2020-09-01 2021-08-31 08223881 2019-08-31 08223881 2020-08-31 08223881 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 2020-08-31 08223881 frs-core:AfterOneYear 2019-09-01 2020-08-31 08223881 frs-core:BetweenOneFiveYears 2019-09-01 2020-08-31 08223881 frs-core:BetweenOneFiveYears 2020-08-31 08223881 frs-core:ComputerEquipment 2020-08-31 08223881 frs-core:ComputerEquipment 2019-09-01 2020-08-31 08223881 frs-core:ComputerEquipment 2019-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-01 2020-08-31 08223881 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-09-01 2020-08-31 08223881 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-08-31 08223881 frs-core:FurnitureFittings 2020-08-31 08223881 frs-core:FurnitureFittings 2019-09-01 2020-08-31 08223881 frs-core:FurnitureFittings 2019-08-31 08223881 frs-core:NetGoodwill 2020-08-31 08223881 frs-core:NetGoodwill 2019-09-01 2020-08-31 08223881 frs-core:NetGoodwill 2019-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2019-09-01 2020-08-31 08223881 frs-core:InvestmentPropertyIncludedWithinPPE 2019-08-31 08223881 frs-core:LandBuildings 2020-08-31 08223881 frs-core:LandBuildings 2019-09-01 2020-08-31 08223881 frs-core:LandBuildings 2019-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-09-01 2020-08-31 08223881 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-09-01 2020-08-31 08223881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-08-31 08223881 frs-core:MoreThanFiveYears 2019-09-01 2020-08-31 08223881 frs-core:MoreThanFiveYears 2020-08-31 08223881 frs-core:MotorVehicles 2020-08-31 08223881 frs-core:MotorVehicles 2019-09-01 2020-08-31 08223881 frs-core:MotorVehicles 2019-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2020-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2019-09-01 2020-08-31 08223881 frs-core:OtherResidualIntangibleAssets 2019-08-31 08223881 frs-core:PlantMachinery 2020-08-31 08223881 frs-core:PlantMachinery 2019-09-01 2020-08-31 08223881 frs-core:PlantMachinery 2019-08-31 08223881 frs-core:Secured 2020-08-31 08223881 frs-core:Unsecured 2020-08-31 08223881 frs-core:WithinOneYear 2019-09-01 2020-08-31 08223881 frs-core:WithinOneYear 2020-08-31 08223881 frs-core:CapitalRedemptionReserve 2019-09-01 2020-08-31 08223881 frs-core:CapitalRedemptionReserve 2019-08-31 08223881 frs-core:CapitalRedemptionReserve 2020-08-31 08223881 frs-core:OtherReservesSubtotal 2019-09-01 2020-08-31 08223881 frs-core:OtherReservesSubtotal 2019-08-31 08223881 frs-core:OtherReservesSubtotal 2020-08-31 08223881 frs-core:RevaluationReserve 2019-09-01 2020-08-31 08223881 frs-core:RevaluationReserve 2019-08-31 08223881 frs-core:RevaluationReserve 2020-08-31 08223881 frs-core:SharePremium 2019-09-01 2020-08-31 08223881 frs-core:SharePremium 2019-08-31 08223881 frs-core:SharePremium 2020-08-31 08223881 frs-core:ShareCapital 2019-09-01 2020-08-31 08223881 frs-core:ShareCapital 2019-08-31 08223881 frs-core:ShareCapital 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2019-09-01 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2019-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-31 08223881 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-08-31 08223881 frs-countries:UnitedKingdom 2019-09-01 2020-08-31 08223881 frs-countries:Europe 2019-09-01 2020-08-31 08223881 frs-countries:NorthAmerica 2019-09-01 2020-08-31 08223881 frs-countries:SouthAmerica 2019-09-01 2020-08-31 08223881 frs-countries:Asia 2019-09-01 2020-08-31 08223881 frs-countries:RestWorldOutsideUK 2019-09-01 2020-08-31 08223881 frs-bus:HighestPaidDirector 2019-09-01 2020-08-31 08223881 frs-bus:PrivateLimitedCompanyLtd 2019-09-01 2020-08-31 08223881 frs-bus:CompanyLimitedByGuarantee 2019-09-01 2020-08-31 08223881 frs-bus:LimitedLiabilityPartnershipLLP 2019-09-01 2020-08-31 08223881 frs-bus:LimitedLiabilityPartnershipsSORP 2019-09-01 2020-08-31 08223881 frs-bus:FullAccounts 2019-09-01 2020-08-31 08223881 frs-bus:AbbreviatedAccounts 2019-09-01 2020-08-31 08223881 frs-bus:AbridgedAccounts 2019-09-01 2020-08-31 08223881 frs-bus:FRS102 2019-09-01 2020-08-31 08223881 frs-bus:EntityHasNeverTraded 2019-09-01 2020-08-31 08223881 frs-bus:EntityNoLongerTradingButTradedInPast 2019-09-01 2020-08-31 08223881 frs-bus:Audited 2019-09-01 2020-08-31 08223881 frs-bus:AuditExempt-NoAccountantsReport 2019-09-01 2020-08-31 08223881 frs-bus:AuditExemptWithAccountantsReport 2019-09-01 2020-08-31 08223881 frs-bus:SmallCompaniesRegimeForAccounts 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass1 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass1 2019-08-31 08223881 frs-bus:OrdinaryShareClass1 2020-08-31 08223881 frs-bus:OrdinaryShareClass2 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass2 2019-08-31 08223881 frs-bus:OrdinaryShareClass2 2020-08-31 08223881 frs-bus:OrdinaryShareClass3 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass3 2019-08-31 08223881 frs-bus:OrdinaryShareClass3 2020-08-31 08223881 frs-bus:OrdinaryShareClass4 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass4 2019-08-31 08223881 frs-bus:OrdinaryShareClass4 2020-08-31 08223881 frs-bus:OrdinaryShareClass5 2019-09-01 2020-08-31 08223881 frs-bus:OrdinaryShareClass5 2019-08-31 08223881 frs-bus:OrdinaryShareClass5 2020-08-31 08223881 frs-bus:PreferenceShareClass1 2019-09-01 2020-08-31 08223881 frs-bus:PreferenceShareClass1 2019-08-31 08223881 frs-bus:PreferenceShareClass1 2020-08-31 08223881 frs-bus:PreferenceShareClass2 2019-09-01 2020-08-31 08223881 frs-bus:PreferenceShareClass2 2019-08-31 08223881 frs-bus:PreferenceShareClass2 2020-08-31 08223881 frs-bus:PreferenceShareClass3 2019-09-01 2020-08-31 08223881 frs-bus:PreferenceShareClass3 2019-08-31 08223881 frs-bus:PreferenceShareClass3 2020-08-31 08223881 frs-bus:PreferenceShareClass4 2019-09-01 2020-08-31 08223881 frs-bus:PreferenceShareClass4 2019-08-31 08223881 frs-bus:PreferenceShareClass4 2020-08-31 08223881 frs-bus:PreferenceShareClass5 2019-09-01 2020-08-31 08223881 frs-bus:PreferenceShareClass5 2019-08-31 08223881 frs-bus:PreferenceShareClass5 2020-08-31 08223881 1 2019-09-01 2020-08-31 08223881 frs-core:LeasedAssets 2019-09-01 2020-08-31 08223881 frs-core:OwnedAssets 2019-09-01 2020-08-31 08223881 frs-core:CurrencyRisk 2019-09-01 2020-08-31 08223881 frs-core:MarketRisk 2019-09-01 2020-08-31 08223881 frs-core:InterestRateRisk 2019-09-01 2020-08-31 08223881 frs-core:DeferredTaxation 2019-09-01 2020-08-31 08223881 frs-core:DeferredTaxation 2019-08-31 08223881 frs-core:DeferredTaxation 2020-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2019-09-01 2020-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2019-08-31 08223881 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 08223881 frs-core:ProvisionsDeferredTax 2020-08-31 08223881 frs-core:OtherDeferredTax 2020-08-31 08223881 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-08-31 08223881 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-08-31 08223881 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-09-01 2020-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-08-31 08223881 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 08223881 dpl-frs:CostSales 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales 2019-08-31 08223881 dpl-frs:CostSales 2020-08-31 08223881 dpl-frs:DistributionCosts 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses 2019-09-01 2020-08-31 08223881 frs-bus:Director1 2019-09-01 2020-08-31 08223881 frs-bus:Director1 2019-08-31 08223881 frs-bus:Director1 2020-08-31 08223881 1 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 1 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 1 2020-08-31 08223881 2 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 2 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 2 2020-08-31 08223881 3 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 3 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 3 2020-08-31 08223881 4 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 4 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 4 2020-08-31 08223881 5 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 5 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 5 2020-08-31 08223881 6 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 6 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 6 2020-08-31 08223881 7 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 7 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 7 2020-08-31 08223881 8 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 8 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 8 2020-08-31 08223881 9 2019-09-01 2020-08-31 08223881 frs-core:CurrentFinancialInstruments 9 2020-08-31 08223881 frs-core:Non-currentFinancialInstruments 9 2020-08-31 08223881 dpl-frs:Item1 2019-09-01 2020-08-31 08223881 dpl-frs:Item1 2019-08-31 08223881 dpl-frs:Item1 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item1 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-09-01 2020-08-31 08223881 dpl-frs:Item2 2019-09-01 2020-08-31 08223881 dpl-frs:Item2 2019-08-31 08223881 dpl-frs:Item2 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item2 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-09-01 2020-08-31 08223881 dpl-frs:Item3 2019-09-01 2020-08-31 08223881 dpl-frs:Item3 2019-08-31 08223881 dpl-frs:Item3 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item3 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-09-01 2020-08-31 08223881 dpl-frs:Item4 2019-09-01 2020-08-31 08223881 dpl-frs:Item4 2019-08-31 08223881 dpl-frs:Item4 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item4 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-09-01 2020-08-31 08223881 dpl-frs:Item5 2019-09-01 2020-08-31 08223881 dpl-frs:Item5 2019-08-31 08223881 dpl-frs:Item5 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item5 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-09-01 2020-08-31 08223881 dpl-frs:Item6 2019-09-01 2020-08-31 08223881 dpl-frs:Item6 2019-08-31 08223881 dpl-frs:Item6 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item6 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-09-01 2020-08-31 08223881 dpl-frs:Item7 2019-09-01 2020-08-31 08223881 dpl-frs:Item7 2019-08-31 08223881 dpl-frs:Item7 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item7 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-09-01 2020-08-31 08223881 dpl-frs:Item8 2019-09-01 2020-08-31 08223881 dpl-frs:Item8 2019-08-31 08223881 dpl-frs:Item8 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item8 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-09-01 2020-08-31 08223881 dpl-frs:Item9 2019-09-01 2020-08-31 08223881 dpl-frs:Item9 2019-08-31 08223881 dpl-frs:Item9 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item9 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-09-01 2020-08-31 08223881 dpl-frs:Item10 2019-09-01 2020-08-31 08223881 dpl-frs:Item10 2019-08-31 08223881 dpl-frs:Item10 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item10 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-09-01 2020-08-31 08223881 dpl-frs:Item11 2019-09-01 2020-08-31 08223881 dpl-frs:Item11 2019-08-31 08223881 dpl-frs:Item11 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item11 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-09-01 2020-08-31 08223881 dpl-frs:Item12 2019-09-01 2020-08-31 08223881 dpl-frs:Item12 2019-08-31 08223881 dpl-frs:Item12 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2019-09-01 2020-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2019-08-31 08223881 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 08223881 dpl-frs:DistributionCosts dpl-frs:Item12 2019-09-01 2020-08-31 08223881 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-09-01 2020-08-31 08223881 1 2019-09-01 2020-08-31 08223881 frs-countries:EnglandWales 2019-09-01 2020-08-31
Registered number: 08223881
Afreen Communication Ltd
Financial Statements
For The Year Ended 31 August 2021
Patel & Co. Accountants

362 Derby Street
Bolton
Greater Manchester
BL3 6LS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08223881
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,450 1,769
1,450 1,769
CURRENT ASSETS
Debtors 4 59,603 59,205
Cash at bank and in hand 7,797 6,032
67,400 65,237
Creditors: Amounts Falling Due Within One Year 5 (7,414 ) (7,136 )
NET CURRENT ASSETS (LIABILITIES) 59,986 58,101
TOTAL ASSETS LESS CURRENT LIABILITIES 61,436 59,870
Creditors: Amounts Falling Due After More Than One Year 6 (50,000 ) (50,000 )
NET ASSETS 11,436 9,870
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 11,435 9,869
SHAREHOLDERS' FUNDS 11,436 9,870
Page 1
Page 2
For the year ending 31 August 2021 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 Rafik Namazi
Director
29th August 2022
The notes on pages 3 to 4 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 are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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 18% on WDV
Fixtures & Fittings 18% on WDV
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2020: 2)
2 2
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2020 4,111 1,225 5,336
As at 31 August 2021 4,111 1,225 5,336
Depreciation
As at 1 September 2020 2,587 980 3,567
Provided during the period 275 44 319
As at 31 August 2021 2,862 1,024 3,886
Net Book Value
As at 31 August 2021 1,249 201 1,450
As at 1 September 2020 1,524 245 1,769
Page 3
Page 4
4. Debtors
2021 2020
£ £
Due within one year
VAT 59,603 59,205
59,603 59,205
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 1,588 3,047
Corporation tax 3,136 3,136
Director's loan account 2,690 953
7,414 7,136
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 50,000 50,000
50,000 50,000
7. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
8. General Information
Afreen Communication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08223881 . The registered office is 26 Roman Road, Preston, PR1 4NQ.
Page 4