Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 09228368 Mr David Hargreaves Mr Jason Cook Mr Andrew Chapman Mr Steven Parker Mr John Proctor Mr Luke Pritchett Ms Julie Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09228368 2020-12-31 09228368 2021-12-31 09228368 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 2021-12-31 09228368 frs-core:AfterOneYear 2021-01-01 2021-12-31 09228368 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 09228368 frs-core:BetweenOneFiveYears 2021-12-31 09228368 frs-core:ComputerEquipment 2021-12-31 09228368 frs-core:ComputerEquipment 2021-01-01 2021-12-31 09228368 frs-core:ComputerEquipment 2020-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 09228368 frs-core:FurnitureFittings 2021-12-31 09228368 frs-core:FurnitureFittings 2021-01-01 2021-12-31 09228368 frs-core:FurnitureFittings 2020-12-31 09228368 frs-core:NetGoodwill 2021-12-31 09228368 frs-core:NetGoodwill 2021-01-01 2021-12-31 09228368 frs-core:NetGoodwill 2020-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 09228368 frs-core:LandBuildings 2021-12-31 09228368 frs-core:LandBuildings 2021-01-01 2021-12-31 09228368 frs-core:LandBuildings 2020-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 09228368 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 09228368 frs-core:MoreThanFiveYears 2021-12-31 09228368 frs-core:MotorVehicles 2021-12-31 09228368 frs-core:MotorVehicles 2021-01-01 2021-12-31 09228368 frs-core:MotorVehicles 2020-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2021-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2020-12-31 09228368 frs-core:PlantMachinery 2021-12-31 09228368 frs-core:PlantMachinery 2021-01-01 2021-12-31 09228368 frs-core:PlantMachinery 2020-12-31 09228368 frs-core:Secured 2021-12-31 09228368 frs-core:Unsecured 2021-12-31 09228368 frs-core:WithinOneYear 2021-01-01 2021-12-31 09228368 frs-core:WithinOneYear 2021-12-31 09228368 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 09228368 frs-core:CapitalRedemptionReserve 2020-12-31 09228368 frs-core:CapitalRedemptionReserve 2021-12-31 09228368 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 09228368 frs-core:OtherReservesSubtotal 2020-12-31 09228368 frs-core:OtherReservesSubtotal 2021-12-31 09228368 frs-core:RevaluationReserve 2021-01-01 2021-12-31 09228368 frs-core:RevaluationReserve 2020-12-31 09228368 frs-core:RevaluationReserve 2021-12-31 09228368 frs-core:SharePremium 2021-01-01 2021-12-31 09228368 frs-core:SharePremium 2020-12-31 09228368 frs-core:SharePremium 2021-12-31 09228368 frs-core:ShareCapital 2021-01-01 2021-12-31 09228368 frs-core:ShareCapital 2020-12-31 09228368 frs-core:ShareCapital 2021-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 09228368 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 09228368 frs-countries:Europe 2021-01-01 2021-12-31 09228368 frs-countries:NorthAmerica 2021-01-01 2021-12-31 09228368 frs-countries:SouthAmerica 2021-01-01 2021-12-31 09228368 frs-countries:Asia 2021-01-01 2021-12-31 09228368 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 09228368 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 09228368 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 09228368 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 09228368 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 09228368 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 09228368 frs-bus:FullAccounts 2021-01-01 2021-12-31 09228368 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 09228368 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 09228368 frs-bus:FRS102 2021-01-01 2021-12-31 09228368 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 09228368 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 09228368 frs-bus:Audited 2021-01-01 2021-12-31 09228368 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 09228368 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 09228368 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass1 2020-12-31 09228368 frs-bus:OrdinaryShareClass1 2021-12-31 09228368 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass2 2020-12-31 09228368 frs-bus:OrdinaryShareClass2 2021-12-31 09228368 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass3 2020-12-31 09228368 frs-bus:OrdinaryShareClass3 2021-12-31 09228368 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass4 2020-12-31 09228368 frs-bus:OrdinaryShareClass4 2021-12-31 09228368 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 09228368 frs-bus:OrdinaryShareClass5 2020-12-31 09228368 frs-bus:OrdinaryShareClass5 2021-12-31 09228368 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 09228368 frs-bus:PreferenceShareClass1 2020-12-31 09228368 frs-bus:PreferenceShareClass1 2021-12-31 09228368 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 09228368 frs-bus:PreferenceShareClass2 2020-12-31 09228368 frs-bus:PreferenceShareClass2 2021-12-31 09228368 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 09228368 frs-bus:PreferenceShareClass3 2020-12-31 09228368 frs-bus:PreferenceShareClass3 2021-12-31 09228368 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 09228368 frs-bus:PreferenceShareClass4 2020-12-31 09228368 frs-bus:PreferenceShareClass4 2021-12-31 09228368 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 09228368 frs-bus:PreferenceShareClass5 2020-12-31 09228368 frs-bus:PreferenceShareClass5 2021-12-31 09228368 1 2021-01-01 2021-12-31 09228368 frs-core:LeasedAssets 2021-01-01 2021-12-31 09228368 frs-core:OwnedAssets 2021-01-01 2021-12-31 09228368 frs-core:CurrencyRisk 2021-01-01 2021-12-31 09228368 frs-core:MarketRisk 2021-01-01 2021-12-31 09228368 frs-core:InterestRateRisk 2021-01-01 2021-12-31 09228368 frs-core:DeferredTaxation 2021-01-01 2021-12-31 09228368 frs-core:DeferredTaxation 2020-12-31 09228368 frs-core:DeferredTaxation 2021-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 09228368 frs-core:ProvisionsDeferredTax 2021-12-31 09228368 frs-core:OtherDeferredTax 2021-12-31 09228368 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 09228368 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 09228368 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 09228368 dpl-frs:CostSales 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales 2020-12-31 09228368 dpl-frs:CostSales 2021-12-31 09228368 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 09228368 frs-bus:Director1 2021-01-01 2021-12-31 09228368 frs-bus:Director1 2020-12-31 09228368 frs-bus:Director1 2021-12-31 09228368 frs-bus:Director2 2021-01-01 2021-12-31 09228368 frs-bus:Director2 2020-12-31 09228368 frs-bus:Director2 2021-12-31 09228368 frs-bus:Director3 2021-01-01 2021-12-31 09228368 frs-bus:Director3 2020-12-31 09228368 frs-bus:Director3 2021-12-31 09228368 frs-bus:Director4 2021-01-01 2021-12-31 09228368 frs-bus:Director4 2020-12-31 09228368 frs-bus:Director4 2021-12-31 09228368 frs-bus:Director5 2021-01-01 2021-12-31 09228368 frs-bus:Director5 2020-12-31 09228368 frs-bus:Director5 2021-12-31 09228368 frs-bus:Director6 2021-01-01 2021-12-31 09228368 frs-bus:Director6 2020-12-31 09228368 frs-bus:Director6 2021-12-31 09228368 frs-bus:Director7 2021-01-01 2021-12-31 09228368 frs-bus:Director7 2020-12-31 09228368 frs-bus:Director7 2021-12-31 09228368 1 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 1 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 1 2021-12-31 09228368 2 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 2 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 2 2021-12-31 09228368 3 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 3 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 3 2021-12-31 09228368 4 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 4 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 4 2021-12-31 09228368 5 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 5 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 5 2021-12-31 09228368 6 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 6 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 6 2021-12-31 09228368 7 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 7 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 7 2021-12-31 09228368 8 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 8 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 8 2021-12-31 09228368 9 2021-01-01 2021-12-31 09228368 frs-core:CurrentFinancialInstruments 9 2021-12-31 09228368 frs-core:Non-currentFinancialInstruments 9 2021-12-31 09228368 dpl-frs:Item1 2021-01-01 2021-12-31 09228368 dpl-frs:Item1 2020-12-31 09228368 dpl-frs:Item1 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 09228368 dpl-frs:Item2 2021-01-01 2021-12-31 09228368 dpl-frs:Item2 2020-12-31 09228368 dpl-frs:Item2 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 09228368 dpl-frs:Item3 2021-01-01 2021-12-31 09228368 dpl-frs:Item3 2020-12-31 09228368 dpl-frs:Item3 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 09228368 dpl-frs:Item4 2021-01-01 2021-12-31 09228368 dpl-frs:Item4 2020-12-31 09228368 dpl-frs:Item4 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 09228368 dpl-frs:Item5 2021-01-01 2021-12-31 09228368 dpl-frs:Item5 2020-12-31 09228368 dpl-frs:Item5 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 09228368 dpl-frs:Item6 2021-01-01 2021-12-31 09228368 dpl-frs:Item6 2020-12-31 09228368 dpl-frs:Item6 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 09228368 dpl-frs:Item7 2021-01-01 2021-12-31 09228368 dpl-frs:Item7 2020-12-31 09228368 dpl-frs:Item7 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 09228368 dpl-frs:Item8 2021-01-01 2021-12-31 09228368 dpl-frs:Item8 2020-12-31 09228368 dpl-frs:Item8 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 09228368 dpl-frs:Item9 2021-01-01 2021-12-31 09228368 dpl-frs:Item9 2020-12-31 09228368 dpl-frs:Item9 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 09228368 dpl-frs:Item10 2021-01-01 2021-12-31 09228368 dpl-frs:Item10 2020-12-31 09228368 dpl-frs:Item10 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 09228368 dpl-frs:Item11 2021-01-01 2021-12-31 09228368 dpl-frs:Item11 2020-12-31 09228368 dpl-frs:Item11 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 09228368 dpl-frs:Item12 2021-01-01 2021-12-31 09228368 dpl-frs:Item12 2020-12-31 09228368 dpl-frs:Item12 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 09228368 1 2021-01-01 2021-12-31 09228368 frs-countries:EnglandWales 2021-01-01 2021-12-31 09228368 2019-12-31 09228368 2020-12-31 09228368 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 2020-12-31 09228368 frs-core:AfterOneYear 2020-01-01 2020-12-31 09228368 frs-core:BetweenOneFiveYears 2020-01-01 2020-12-31 09228368 frs-core:BetweenOneFiveYears 2020-12-31 09228368 frs-core:ComputerEquipment 2020-12-31 09228368 frs-core:ComputerEquipment 2020-01-01 2020-12-31 09228368 frs-core:ComputerEquipment 2019-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-01-01 2020-12-31 09228368 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-01-01 2020-12-31 09228368 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-31 09228368 frs-core:FurnitureFittings 2020-12-31 09228368 frs-core:FurnitureFittings 2020-01-01 2020-12-31 09228368 frs-core:FurnitureFittings 2019-12-31 09228368 frs-core:NetGoodwill 2020-12-31 09228368 frs-core:NetGoodwill 2020-01-01 2020-12-31 09228368 frs-core:NetGoodwill 2019-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2020-01-01 2020-12-31 09228368 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-31 09228368 frs-core:LandBuildings 2020-12-31 09228368 frs-core:LandBuildings 2020-01-01 2020-12-31 09228368 frs-core:LandBuildings 2019-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-01-01 2020-12-31 09228368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-01-01 2020-12-31 09228368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-31 09228368 frs-core:MoreThanFiveYears 2020-01-01 2020-12-31 09228368 frs-core:MoreThanFiveYears 2020-12-31 09228368 frs-core:MotorVehicles 2020-12-31 09228368 frs-core:MotorVehicles 2020-01-01 2020-12-31 09228368 frs-core:MotorVehicles 2019-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2020-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2020-01-01 2020-12-31 09228368 frs-core:OtherResidualIntangibleAssets 2019-12-31 09228368 frs-core:PlantMachinery 2020-12-31 09228368 frs-core:PlantMachinery 2020-01-01 2020-12-31 09228368 frs-core:PlantMachinery 2019-12-31 09228368 frs-core:Secured 2020-12-31 09228368 frs-core:Unsecured 2020-12-31 09228368 frs-core:WithinOneYear 2020-01-01 2020-12-31 09228368 frs-core:WithinOneYear 2020-12-31 09228368 frs-core:CapitalRedemptionReserve 2020-01-01 2020-12-31 09228368 frs-core:CapitalRedemptionReserve 2019-12-31 09228368 frs-core:CapitalRedemptionReserve 2020-12-31 09228368 frs-core:OtherReservesSubtotal 2020-01-01 2020-12-31 09228368 frs-core:OtherReservesSubtotal 2019-12-31 09228368 frs-core:OtherReservesSubtotal 2020-12-31 09228368 frs-core:RevaluationReserve 2020-01-01 2020-12-31 09228368 frs-core:RevaluationReserve 2019-12-31 09228368 frs-core:RevaluationReserve 2020-12-31 09228368 frs-core:SharePremium 2020-01-01 2020-12-31 09228368 frs-core:SharePremium 2019-12-31 09228368 frs-core:SharePremium 2020-12-31 09228368 frs-core:ShareCapital 2020-01-01 2020-12-31 09228368 frs-core:ShareCapital 2019-12-31 09228368 frs-core:ShareCapital 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2020-01-01 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2019-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 09228368 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-12-31 09228368 frs-countries:UnitedKingdom 2020-01-01 2020-12-31 09228368 frs-countries:Europe 2020-01-01 2020-12-31 09228368 frs-countries:NorthAmerica 2020-01-01 2020-12-31 09228368 frs-countries:SouthAmerica 2020-01-01 2020-12-31 09228368 frs-countries:Asia 2020-01-01 2020-12-31 09228368 frs-countries:RestWorldOutsideUK 2020-01-01 2020-12-31 09228368 frs-bus:HighestPaidDirector 2020-01-01 2020-12-31 09228368 frs-bus:PrivateLimitedCompanyLtd 2020-01-01 2020-12-31 09228368 frs-bus:CompanyLimitedByGuarantee 2020-01-01 2020-12-31 09228368 frs-bus:LimitedLiabilityPartnershipLLP 2020-01-01 2020-12-31 09228368 frs-bus:LimitedLiabilityPartnershipsSORP 2020-01-01 2020-12-31 09228368 frs-bus:FullAccounts 2020-01-01 2020-12-31 09228368 frs-bus:AbbreviatedAccounts 2020-01-01 2020-12-31 09228368 frs-bus:AbridgedAccounts 2020-01-01 2020-12-31 09228368 frs-bus:FRS102 2020-01-01 2020-12-31 09228368 frs-bus:EntityHasNeverTraded 2020-01-01 2020-12-31 09228368 frs-bus:EntityNoLongerTradingButTradedInPast 2020-01-01 2020-12-31 09228368 frs-bus:Audited 2020-01-01 2020-12-31 09228368 frs-bus:AuditExempt-NoAccountantsReport 2020-01-01 2020-12-31 09228368 frs-bus:AuditExemptWithAccountantsReport 2020-01-01 2020-12-31 09228368 frs-bus:SmallCompaniesRegimeForAccounts 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass1 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass1 2019-12-31 09228368 frs-bus:OrdinaryShareClass1 2020-12-31 09228368 frs-bus:OrdinaryShareClass2 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass2 2019-12-31 09228368 frs-bus:OrdinaryShareClass2 2020-12-31 09228368 frs-bus:OrdinaryShareClass3 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass3 2019-12-31 09228368 frs-bus:OrdinaryShareClass3 2020-12-31 09228368 frs-bus:OrdinaryShareClass4 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass4 2019-12-31 09228368 frs-bus:OrdinaryShareClass4 2020-12-31 09228368 frs-bus:OrdinaryShareClass5 2020-01-01 2020-12-31 09228368 frs-bus:OrdinaryShareClass5 2019-12-31 09228368 frs-bus:OrdinaryShareClass5 2020-12-31 09228368 frs-bus:PreferenceShareClass1 2020-01-01 2020-12-31 09228368 frs-bus:PreferenceShareClass1 2019-12-31 09228368 frs-bus:PreferenceShareClass1 2020-12-31 09228368 frs-bus:PreferenceShareClass2 2020-01-01 2020-12-31 09228368 frs-bus:PreferenceShareClass2 2019-12-31 09228368 frs-bus:PreferenceShareClass2 2020-12-31 09228368 frs-bus:PreferenceShareClass3 2020-01-01 2020-12-31 09228368 frs-bus:PreferenceShareClass3 2019-12-31 09228368 frs-bus:PreferenceShareClass3 2020-12-31 09228368 frs-bus:PreferenceShareClass4 2020-01-01 2020-12-31 09228368 frs-bus:PreferenceShareClass4 2019-12-31 09228368 frs-bus:PreferenceShareClass4 2020-12-31 09228368 frs-bus:PreferenceShareClass5 2020-01-01 2020-12-31 09228368 frs-bus:PreferenceShareClass5 2019-12-31 09228368 frs-bus:PreferenceShareClass5 2020-12-31 09228368 1 2020-01-01 2020-12-31 09228368 frs-core:LeasedAssets 2020-01-01 2020-12-31 09228368 frs-core:OwnedAssets 2020-01-01 2020-12-31 09228368 frs-core:CurrencyRisk 2020-01-01 2020-12-31 09228368 frs-core:MarketRisk 2020-01-01 2020-12-31 09228368 frs-core:InterestRateRisk 2020-01-01 2020-12-31 09228368 frs-core:DeferredTaxation 2020-01-01 2020-12-31 09228368 frs-core:DeferredTaxation 2019-12-31 09228368 frs-core:DeferredTaxation 2020-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2020-01-01 2020-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2019-12-31 09228368 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 09228368 frs-core:ProvisionsDeferredTax 2020-12-31 09228368 frs-core:OtherDeferredTax 2020-12-31 09228368 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-12-31 09228368 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-12-31 09228368 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-01-01 2020-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-31 09228368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 09228368 dpl-frs:CostSales 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales 2019-12-31 09228368 dpl-frs:CostSales 2020-12-31 09228368 dpl-frs:DistributionCosts 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses 2020-01-01 2020-12-31 09228368 frs-bus:Director1 2020-01-01 2020-12-31 09228368 frs-bus:Director1 2019-12-31 09228368 frs-bus:Director1 2020-12-31 09228368 frs-bus:Director2 2020-01-01 2020-12-31 09228368 frs-bus:Director2 2019-12-31 09228368 frs-bus:Director2 2020-12-31 09228368 frs-bus:Director3 2020-01-01 2020-12-31 09228368 frs-bus:Director3 2019-12-31 09228368 frs-bus:Director3 2020-12-31 09228368 frs-bus:Director4 2020-01-01 2020-12-31 09228368 frs-bus:Director4 2019-12-31 09228368 frs-bus:Director4 2020-12-31 09228368 frs-bus:Director5 2020-01-01 2020-12-31 09228368 frs-bus:Director5 2019-12-31 09228368 frs-bus:Director5 2020-12-31 09228368 frs-bus:Director6 2020-01-01 2020-12-31 09228368 frs-bus:Director6 2019-12-31 09228368 frs-bus:Director6 2020-12-31 09228368 frs-bus:Director7 2020-01-01 2020-12-31 09228368 frs-bus:Director7 2019-12-31 09228368 frs-bus:Director7 2020-12-31 09228368 1 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 1 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 1 2020-12-31 09228368 2 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 2 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 2 2020-12-31 09228368 3 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 3 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 3 2020-12-31 09228368 4 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 4 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 4 2020-12-31 09228368 5 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 5 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 5 2020-12-31 09228368 6 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 6 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 6 2020-12-31 09228368 7 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 7 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 7 2020-12-31 09228368 8 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 8 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 8 2020-12-31 09228368 9 2020-01-01 2020-12-31 09228368 frs-core:CurrentFinancialInstruments 9 2020-12-31 09228368 frs-core:Non-currentFinancialInstruments 9 2020-12-31 09228368 dpl-frs:Item1 2020-01-01 2020-12-31 09228368 dpl-frs:Item1 2019-12-31 09228368 dpl-frs:Item1 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item1 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-01-01 2020-12-31 09228368 dpl-frs:Item2 2020-01-01 2020-12-31 09228368 dpl-frs:Item2 2019-12-31 09228368 dpl-frs:Item2 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item2 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-01-01 2020-12-31 09228368 dpl-frs:Item3 2020-01-01 2020-12-31 09228368 dpl-frs:Item3 2019-12-31 09228368 dpl-frs:Item3 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item3 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-01-01 2020-12-31 09228368 dpl-frs:Item4 2020-01-01 2020-12-31 09228368 dpl-frs:Item4 2019-12-31 09228368 dpl-frs:Item4 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item4 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-01-01 2020-12-31 09228368 dpl-frs:Item5 2020-01-01 2020-12-31 09228368 dpl-frs:Item5 2019-12-31 09228368 dpl-frs:Item5 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item5 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-01-01 2020-12-31 09228368 dpl-frs:Item6 2020-01-01 2020-12-31 09228368 dpl-frs:Item6 2019-12-31 09228368 dpl-frs:Item6 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item6 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-01-01 2020-12-31 09228368 dpl-frs:Item7 2020-01-01 2020-12-31 09228368 dpl-frs:Item7 2019-12-31 09228368 dpl-frs:Item7 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item7 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-01-01 2020-12-31 09228368 dpl-frs:Item8 2020-01-01 2020-12-31 09228368 dpl-frs:Item8 2019-12-31 09228368 dpl-frs:Item8 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item8 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-01-01 2020-12-31 09228368 dpl-frs:Item9 2020-01-01 2020-12-31 09228368 dpl-frs:Item9 2019-12-31 09228368 dpl-frs:Item9 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item9 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-01-01 2020-12-31 09228368 dpl-frs:Item10 2020-01-01 2020-12-31 09228368 dpl-frs:Item10 2019-12-31 09228368 dpl-frs:Item10 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item10 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 09228368 dpl-frs:Item11 2020-01-01 2020-12-31 09228368 dpl-frs:Item11 2019-12-31 09228368 dpl-frs:Item11 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 09228368 dpl-frs:Item12 2020-01-01 2020-12-31 09228368 dpl-frs:Item12 2019-12-31 09228368 dpl-frs:Item12 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 09228368 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 09228368 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 09228368 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 09228368 1 2020-01-01 2020-12-31 09228368 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 09228368
Fhp Living Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09228368
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 650,000 700,000
Tangible Assets 4 149,190 88,586
799,190 788,586
CURRENT ASSETS
Debtors 5 215,936 205,501
Cash at bank and in hand 533,491 428,612
749,427 634,113
Creditors: Amounts Falling Due Within One Year 6 (589,186 ) (275,058 )
NET CURRENT ASSETS (LIABILITIES) 160,241 359,055
TOTAL ASSETS LESS CURRENT LIABILITIES 959,431 1,147,641
Creditors: Amounts Falling Due After More Than One Year 7 (260,857 ) (772,506 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,286 ) (14,355 )
NET ASSETS 672,288 360,780
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 672,188 360,680
SHAREHOLDERS' FUNDS 672,288 360,780
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 John Proctor
Director
19/07/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements 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
The turnover shown in the profit and loss account comprises commission income and other fees from selling, letting and managing property and management fees generally.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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:
Leasehold 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% RB, 20%,25%, 33% SL
1.5. 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 years 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 assets reflect 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 44 (2020: 36)
44 36
Page 3
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 1,000,000
As at 31 December 2021 1,000,000
Amortisation
As at 1 January 2021 300,000
Provided during the period 50,000
As at 31 December 2021 350,000
Net Book Value
As at 31 December 2021 650,000
As at 1 January 2021 700,000
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2021 49,162 13,315 137,627 200,104
Additions 58,795 11,000 13,670 83,465
As at 31 December 2021 107,957 24,315 151,297 283,569
Depreciation
As at 1 January 2021 28,281 4,912 78,325 111,518
Provided during the period 4,666 3,331 14,864 22,861
As at 31 December 2021 32,947 8,243 93,189 134,379
Net Book Value
As at 31 December 2021 75,010 16,072 58,108 149,190
As at 1 January 2021 20,881 8,403 59,302 88,586
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 162,592 142,743
Prepayments and accrued income 44,128 43,899
Other debtors 9,216 18,859
215,936 205,501
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 49,202 57,031
Corporation tax 74,133 31,530
Other taxes and social security 96,984 42,102
VAT 93,585 93,169
Other creditors 186,641 -
Accruals and deferred income 88,641 51,226
589,186 275,058
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 50,000 -
Other creditors - 382,506
Directors loan account 210,857 390,000
260,857 772,506
8. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
9. General Information
Fhp Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09228368 . The registered office is 10 Oxford Street, Nottingham, NG1 5BG.
Page 5