Acorah Software Products - Accounts Production 12.4.002 false 1 January 2021 31 December 2021 31 December 2021 10692396 Mrs Salma Makani Mr Altaf Makani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10692396 2020-12-31 10692396 2021-12-31 10692396 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 2021-12-31 10692396 frs-core:AfterOneYear 2021-01-01 2021-12-31 10692396 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 10692396 frs-core:BetweenOneFiveYears 2021-12-31 10692396 frs-core:ComputerEquipment 2021-12-31 10692396 frs-core:ComputerEquipment 2021-01-01 2021-12-31 10692396 frs-core:ComputerEquipment 2020-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10692396 frs-core:FurnitureFittings 2021-12-31 10692396 frs-core:FurnitureFittings 2021-01-01 2021-12-31 10692396 frs-core:FurnitureFittings 2020-12-31 10692396 frs-core:NetGoodwill 2021-12-31 10692396 frs-core:NetGoodwill 2021-01-01 2021-12-31 10692396 frs-core:NetGoodwill 2020-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10692396 frs-core:LandBuildings 2021-12-31 10692396 frs-core:LandBuildings 2021-01-01 2021-12-31 10692396 frs-core:LandBuildings 2020-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10692396 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 10692396 frs-core:MoreThanFiveYears 2021-12-31 10692396 frs-core:MotorVehicles 2021-12-31 10692396 frs-core:MotorVehicles 2021-01-01 2021-12-31 10692396 frs-core:MotorVehicles 2020-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2021-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2020-12-31 10692396 frs-core:PlantMachinery 2021-12-31 10692396 frs-core:PlantMachinery 2021-01-01 2021-12-31 10692396 frs-core:PlantMachinery 2020-12-31 10692396 frs-core:Secured 2021-12-31 10692396 frs-core:Unsecured 2021-12-31 10692396 frs-core:WithinOneYear 2021-01-01 2021-12-31 10692396 frs-core:WithinOneYear 2021-12-31 10692396 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 10692396 frs-core:CapitalRedemptionReserve 2020-12-31 10692396 frs-core:CapitalRedemptionReserve 2021-12-31 10692396 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 10692396 frs-core:OtherReservesSubtotal 2020-12-31 10692396 frs-core:OtherReservesSubtotal 2021-12-31 10692396 frs-core:RevaluationReserve 2021-01-01 2021-12-31 10692396 frs-core:RevaluationReserve 2020-12-31 10692396 frs-core:RevaluationReserve 2021-12-31 10692396 frs-core:SharePremium 2021-01-01 2021-12-31 10692396 frs-core:SharePremium 2020-12-31 10692396 frs-core:SharePremium 2021-12-31 10692396 frs-core:ShareCapital 2021-01-01 2021-12-31 10692396 frs-core:ShareCapital 2020-12-31 10692396 frs-core:ShareCapital 2021-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 10692396 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 10692396 frs-countries:Europe 2021-01-01 2021-12-31 10692396 frs-countries:NorthAmerica 2021-01-01 2021-12-31 10692396 frs-countries:SouthAmerica 2021-01-01 2021-12-31 10692396 frs-countries:Asia 2021-01-01 2021-12-31 10692396 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 10692396 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 10692396 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 10692396 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 10692396 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 10692396 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 10692396 frs-bus:FullAccounts 2021-01-01 2021-12-31 10692396 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 10692396 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 10692396 frs-bus:FRS102 2021-01-01 2021-12-31 10692396 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 10692396 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 10692396 frs-bus:Audited 2021-01-01 2021-12-31 10692396 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 10692396 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 10692396 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass1 2020-12-31 10692396 frs-bus:OrdinaryShareClass1 2021-12-31 10692396 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass2 2020-12-31 10692396 frs-bus:OrdinaryShareClass2 2021-12-31 10692396 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass3 2020-12-31 10692396 frs-bus:OrdinaryShareClass3 2021-12-31 10692396 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass4 2020-12-31 10692396 frs-bus:OrdinaryShareClass4 2021-12-31 10692396 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 10692396 frs-bus:OrdinaryShareClass5 2020-12-31 10692396 frs-bus:OrdinaryShareClass5 2021-12-31 10692396 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 10692396 frs-bus:PreferenceShareClass1 2020-12-31 10692396 frs-bus:PreferenceShareClass1 2021-12-31 10692396 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 10692396 frs-bus:PreferenceShareClass2 2020-12-31 10692396 frs-bus:PreferenceShareClass2 2021-12-31 10692396 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 10692396 frs-bus:PreferenceShareClass3 2020-12-31 10692396 frs-bus:PreferenceShareClass3 2021-12-31 10692396 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 10692396 frs-bus:PreferenceShareClass4 2020-12-31 10692396 frs-bus:PreferenceShareClass4 2021-12-31 10692396 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 10692396 frs-bus:PreferenceShareClass5 2020-12-31 10692396 frs-bus:PreferenceShareClass5 2021-12-31 10692396 1 2021-01-01 2021-12-31 10692396 frs-core:LeasedAssets 2021-01-01 2021-12-31 10692396 frs-core:OwnedAssets 2021-01-01 2021-12-31 10692396 frs-core:CurrencyRisk 2021-01-01 2021-12-31 10692396 frs-core:MarketRisk 2021-01-01 2021-12-31 10692396 frs-core:InterestRateRisk 2021-01-01 2021-12-31 10692396 frs-core:DeferredTaxation 2021-01-01 2021-12-31 10692396 frs-core:DeferredTaxation 2020-12-31 10692396 frs-core:DeferredTaxation 2021-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10692396 frs-core:ProvisionsDeferredTax 2021-12-31 10692396 frs-core:OtherDeferredTax 2021-12-31 10692396 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 10692396 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 10692396 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10692396 dpl-frs:CostSales 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales 2020-12-31 10692396 dpl-frs:CostSales 2021-12-31 10692396 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 10692396 frs-bus:Director1 2021-01-01 2021-12-31 10692396 frs-bus:Director1 2020-12-31 10692396 frs-bus:Director1 2021-12-31 10692396 frs-bus:Director2 2021-01-01 2021-12-31 10692396 frs-bus:Director2 2020-12-31 10692396 frs-bus:Director2 2021-12-31 10692396 1 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 1 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 1 2021-12-31 10692396 2 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 2 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 2 2021-12-31 10692396 3 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 3 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 3 2021-12-31 10692396 4 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 4 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 4 2021-12-31 10692396 5 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 5 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 5 2021-12-31 10692396 6 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 6 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 6 2021-12-31 10692396 7 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 7 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 7 2021-12-31 10692396 8 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 8 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 8 2021-12-31 10692396 9 2021-01-01 2021-12-31 10692396 frs-core:CurrentFinancialInstruments 9 2021-12-31 10692396 frs-core:Non-currentFinancialInstruments 9 2021-12-31 10692396 dpl-frs:Item1 2021-01-01 2021-12-31 10692396 dpl-frs:Item1 2020-12-31 10692396 dpl-frs:Item1 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 10692396 dpl-frs:Item2 2021-01-01 2021-12-31 10692396 dpl-frs:Item2 2020-12-31 10692396 dpl-frs:Item2 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 10692396 dpl-frs:Item3 2021-01-01 2021-12-31 10692396 dpl-frs:Item3 2020-12-31 10692396 dpl-frs:Item3 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 10692396 dpl-frs:Item4 2021-01-01 2021-12-31 10692396 dpl-frs:Item4 2020-12-31 10692396 dpl-frs:Item4 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10692396 dpl-frs:Item5 2021-01-01 2021-12-31 10692396 dpl-frs:Item5 2020-12-31 10692396 dpl-frs:Item5 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10692396 dpl-frs:Item6 2021-01-01 2021-12-31 10692396 dpl-frs:Item6 2020-12-31 10692396 dpl-frs:Item6 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10692396 dpl-frs:Item7 2021-01-01 2021-12-31 10692396 dpl-frs:Item7 2020-12-31 10692396 dpl-frs:Item7 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10692396 dpl-frs:Item8 2021-01-01 2021-12-31 10692396 dpl-frs:Item8 2020-12-31 10692396 dpl-frs:Item8 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 10692396 dpl-frs:Item9 2021-01-01 2021-12-31 10692396 dpl-frs:Item9 2020-12-31 10692396 dpl-frs:Item9 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 10692396 dpl-frs:Item10 2021-01-01 2021-12-31 10692396 dpl-frs:Item10 2020-12-31 10692396 dpl-frs:Item10 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 10692396 dpl-frs:Item11 2021-01-01 2021-12-31 10692396 dpl-frs:Item11 2020-12-31 10692396 dpl-frs:Item11 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 10692396 dpl-frs:Item12 2021-01-01 2021-12-31 10692396 dpl-frs:Item12 2020-12-31 10692396 dpl-frs:Item12 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 10692396 1 2021-01-01 2021-12-31 10692396 frs-countries:EnglandWales 2021-01-01 2021-12-31 10692396 2019-12-31 10692396 2020-12-31 10692396 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 2020-12-31 10692396 frs-core:AfterOneYear 2020-01-01 2020-12-31 10692396 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 10692396 frs-core:BetweenOneFiveYears 2020-12-31 10692396 frs-core:ComputerEquipment 2020-12-31 10692396 frs-core:ComputerEquipment 2020-01-01 2020-12-31 10692396 frs-core:ComputerEquipment 2019-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 10692396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 10692396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 10692396 frs-core:FurnitureFittings 2020-12-31 10692396 frs-core:FurnitureFittings 2020-01-01 2020-12-31 10692396 frs-core:FurnitureFittings 2019-12-31 10692396 frs-core:NetGoodwill 2020-12-31 10692396 frs-core:NetGoodwill 2020-01-01 2020-12-31 10692396 frs-core:NetGoodwill 2019-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 10692396 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 10692396 frs-core:LandBuildings 2020-12-31 10692396 frs-core:LandBuildings 2020-01-01 2020-12-31 10692396 frs-core:LandBuildings 2019-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 10692396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 10692396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 10692396 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 10692396 frs-core:MoreThanFiveYears 2020-12-31 10692396 frs-core:MotorVehicles 2020-12-31 10692396 frs-core:MotorVehicles 2020-01-01 2020-12-31 10692396 frs-core:MotorVehicles 2019-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2020-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 10692396 frs-core:OtherResidualIntangibleAssets 2019-12-31 10692396 frs-core:PlantMachinery 2020-12-31 10692396 frs-core:PlantMachinery 2020-01-01 2020-12-31 10692396 frs-core:PlantMachinery 2019-12-31 10692396 frs-core:Secured 2020-12-31 10692396 frs-core:Unsecured 2020-12-31 10692396 frs-core:WithinOneYear 2020-01-01 2020-12-31 10692396 frs-core:WithinOneYear 2020-12-31 10692396 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 10692396 frs-core:CapitalRedemptionReserve 2019-12-31 10692396 frs-core:CapitalRedemptionReserve 2020-12-31 10692396 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 10692396 frs-core:OtherReservesSubtotal 2019-12-31 10692396 frs-core:OtherReservesSubtotal 2020-12-31 10692396 frs-core:RevaluationReserve 2020-01-01 2020-12-31 10692396 frs-core:RevaluationReserve 2019-12-31 10692396 frs-core:RevaluationReserve 2020-12-31 10692396 frs-core:SharePremium 2020-01-01 2020-12-31 10692396 frs-core:SharePremium 2019-12-31 10692396 frs-core:SharePremium 2020-12-31 10692396 frs-core:ShareCapital 2020-01-01 2020-12-31 10692396 frs-core:ShareCapital 2019-12-31 10692396 frs-core:ShareCapital 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 10692396 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 10692396 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 10692396 frs-countries:Europe 2020-01-01 2020-12-31 10692396 frs-countries:NorthAmerica 2020-01-01 2020-12-31 10692396 frs-countries:SouthAmerica 2020-01-01 2020-12-31 10692396 frs-countries:Asia 2020-01-01 2020-12-31 10692396 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 10692396 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 10692396 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 10692396 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 10692396 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 10692396 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 10692396 frs-bus:FullAccounts 2020-01-01 2020-12-31 10692396 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 10692396 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 10692396 frs-bus:FRS102 2020-01-01 2020-12-31 10692396 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 10692396 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 10692396 frs-bus:Audited 2020-01-01 2020-12-31 10692396 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 10692396 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 10692396 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass1 2019-12-31 10692396 frs-bus:OrdinaryShareClass1 2020-12-31 10692396 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass2 2019-12-31 10692396 frs-bus:OrdinaryShareClass2 2020-12-31 10692396 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass3 2019-12-31 10692396 frs-bus:OrdinaryShareClass3 2020-12-31 10692396 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass4 2019-12-31 10692396 frs-bus:OrdinaryShareClass4 2020-12-31 10692396 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 10692396 frs-bus:OrdinaryShareClass5 2019-12-31 10692396 frs-bus:OrdinaryShareClass5 2020-12-31 10692396 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 10692396 frs-bus:PreferenceShareClass1 2019-12-31 10692396 frs-bus:PreferenceShareClass1 2020-12-31 10692396 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 10692396 frs-bus:PreferenceShareClass2 2019-12-31 10692396 frs-bus:PreferenceShareClass2 2020-12-31 10692396 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 10692396 frs-bus:PreferenceShareClass3 2019-12-31 10692396 frs-bus:PreferenceShareClass3 2020-12-31 10692396 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 10692396 frs-bus:PreferenceShareClass4 2019-12-31 10692396 frs-bus:PreferenceShareClass4 2020-12-31 10692396 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 10692396 frs-bus:PreferenceShareClass5 2019-12-31 10692396 frs-bus:PreferenceShareClass5 2020-12-31 10692396 1 2020-01-01 2020-12-31 10692396 frs-core:LeasedAssets 2020-01-01 2020-12-31 10692396 frs-core:OwnedAssets 2020-01-01 2020-12-31 10692396 frs-core:CurrencyRisk 2020-01-01 2020-12-31 10692396 frs-core:MarketRisk 2020-01-01 2020-12-31 10692396 frs-core:InterestRateRisk 2020-01-01 2020-12-31 10692396 frs-core:DeferredTaxation 2020-01-01 2020-12-31 10692396 frs-core:DeferredTaxation 2019-12-31 10692396 frs-core:DeferredTaxation 2020-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 10692396 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10692396 frs-core:ProvisionsDeferredTax 2020-12-31 10692396 frs-core:OtherDeferredTax 2020-12-31 10692396 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 10692396 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 10692396 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 10692396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10692396 dpl-frs:CostSales 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales 2019-12-31 10692396 dpl-frs:CostSales 2020-12-31 10692396 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 10692396 frs-bus:Director1 2020-01-01 2020-12-31 10692396 frs-bus:Director1 2019-12-31 10692396 frs-bus:Director1 2020-12-31 10692396 frs-bus:Director2 2020-01-01 2020-12-31 10692396 frs-bus:Director2 2019-12-31 10692396 frs-bus:Director2 2020-12-31 10692396 1 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 1 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 1 2020-12-31 10692396 2 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 2 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 2 2020-12-31 10692396 3 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 3 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 3 2020-12-31 10692396 4 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 4 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 4 2020-12-31 10692396 5 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 5 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 5 2020-12-31 10692396 6 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 6 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 6 2020-12-31 10692396 7 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 7 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 7 2020-12-31 10692396 8 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 8 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 8 2020-12-31 10692396 9 2020-01-01 2020-12-31 10692396 frs-core:CurrentFinancialInstruments 9 2020-12-31 10692396 frs-core:Non-currentFinancialInstruments 9 2020-12-31 10692396 dpl-frs:Item1 2020-01-01 2020-12-31 10692396 dpl-frs:Item1 2019-12-31 10692396 dpl-frs:Item1 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 10692396 dpl-frs:Item2 2020-01-01 2020-12-31 10692396 dpl-frs:Item2 2019-12-31 10692396 dpl-frs:Item2 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 10692396 dpl-frs:Item3 2020-01-01 2020-12-31 10692396 dpl-frs:Item3 2019-12-31 10692396 dpl-frs:Item3 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 10692396 dpl-frs:Item4 2020-01-01 2020-12-31 10692396 dpl-frs:Item4 2019-12-31 10692396 dpl-frs:Item4 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 10692396 dpl-frs:Item5 2020-01-01 2020-12-31 10692396 dpl-frs:Item5 2019-12-31 10692396 dpl-frs:Item5 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 10692396 dpl-frs:Item6 2020-01-01 2020-12-31 10692396 dpl-frs:Item6 2019-12-31 10692396 dpl-frs:Item6 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 10692396 dpl-frs:Item7 2020-01-01 2020-12-31 10692396 dpl-frs:Item7 2019-12-31 10692396 dpl-frs:Item7 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 10692396 dpl-frs:Item8 2020-01-01 2020-12-31 10692396 dpl-frs:Item8 2019-12-31 10692396 dpl-frs:Item8 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 10692396 dpl-frs:Item9 2020-01-01 2020-12-31 10692396 dpl-frs:Item9 2019-12-31 10692396 dpl-frs:Item9 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 10692396 dpl-frs:Item10 2020-01-01 2020-12-31 10692396 dpl-frs:Item10 2019-12-31 10692396 dpl-frs:Item10 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 10692396 dpl-frs:Item11 2020-01-01 2020-12-31 10692396 dpl-frs:Item11 2019-12-31 10692396 dpl-frs:Item11 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 10692396 dpl-frs:Item12 2020-01-01 2020-12-31 10692396 dpl-frs:Item12 2019-12-31 10692396 dpl-frs:Item12 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 10692396 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 10692396 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 10692396 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 10692396 1 2020-01-01 2020-12-31 10692396 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 10692396
Culmen Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Smith Hannah Limited

Chartered Certified Accountants

50 Woodgate
Leicester
LE3 5GF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10692396
2021 2020
Notes £ £ £ £
FIXED ASSETS
Investments 3 50 50
50 50
CURRENT ASSETS
Debtors 4 1,015,791 636,619
Cash at bank and in hand 420 420
1,016,211 637,039
Creditors: Amounts Falling Due Within One Year 5 (1,615 ) (1,615 )
NET CURRENT ASSETS (LIABILITIES) 1,014,596 635,424
TOTAL ASSETS LESS CURRENT LIABILITIES 1,014,646 635,474
NET ASSETS 1,014,646 635,474
CAPITAL AND RESERVES
Called up share capital 50 50
Profit and Loss Account 1,014,596 635,424
SHAREHOLDERS' FUNDS 1,014,646 635,474
Page 1
Page 2
For the year ending 31 December 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 Altaf Makani
Director
5th September 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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.3. Group Accounts
The financial statements present information about the company as an individual undertaking and not about the group. The company and its subsidiary undertakings comprise of a small group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: NIL)
- -
Page 3
Page 4
3. Investments
Unlisted
£
Cost
As at 1 January 2021 50
As at 31 December 2021 50
Provision
As at 1 January 2021 -
As at 31 December 2021 -
Net Book Value
As at 31 December 2021 50
As at 1 January 2021 50
Investments represent 100% of the issued share capital of AMI Medical Limited, a company incorporated in England.
4. Debtors
2021 2020
£ £
Due within one year
Amounts owed by subsidiaries 1,015,791 636,619
1,015,791 636,619
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Other creditors 1,615 1,615
1,615 1,615
6. General Information
Culmen Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10692396 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
Page 4