Acorah Software Products - Accounts Production 12.4.009 false 1 April 2021 31 March 2022 31 March 2022 04707203 Mr Iain Livingstone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04707203 2021-03-31 04707203 2022-03-31 04707203 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 2022-03-31 04707203 frs-core:AfterOneYear 2021-04-01 2022-03-31 04707203 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 04707203 frs-core:BetweenOneFiveYears 2022-03-31 04707203 frs-core:ComputerEquipment 2022-03-31 04707203 frs-core:ComputerEquipment 2021-04-01 2022-03-31 04707203 frs-core:ComputerEquipment 2021-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 04707203 frs-core:FurnitureFittings 2022-03-31 04707203 frs-core:FurnitureFittings 2021-04-01 2022-03-31 04707203 frs-core:FurnitureFittings 2021-03-31 04707203 frs-core:NetGoodwill 2022-03-31 04707203 frs-core:NetGoodwill 2021-04-01 2022-03-31 04707203 frs-core:NetGoodwill 2021-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 04707203 frs-core:LandBuildings 2022-03-31 04707203 frs-core:LandBuildings 2021-04-01 2022-03-31 04707203 frs-core:LandBuildings 2021-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 04707203 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 04707203 frs-core:MoreThanFiveYears 2022-03-31 04707203 frs-core:MotorVehicles 2022-03-31 04707203 frs-core:MotorVehicles 2021-04-01 2022-03-31 04707203 frs-core:MotorVehicles 2021-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2022-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2021-03-31 04707203 frs-core:PlantMachinery 2022-03-31 04707203 frs-core:PlantMachinery 2021-04-01 2022-03-31 04707203 frs-core:PlantMachinery 2021-03-31 04707203 frs-core:Secured 2022-03-31 04707203 frs-core:Unsecured 2022-03-31 04707203 frs-core:WithinOneYear 2021-04-01 2022-03-31 04707203 frs-core:WithinOneYear 2022-03-31 04707203 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 04707203 frs-core:CapitalRedemptionReserve 2021-03-31 04707203 frs-core:CapitalRedemptionReserve 2022-03-31 04707203 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 04707203 frs-core:OtherReservesSubtotal 2021-03-31 04707203 frs-core:OtherReservesSubtotal 2022-03-31 04707203 frs-core:RevaluationReserve 2021-04-01 2022-03-31 04707203 frs-core:RevaluationReserve 2021-03-31 04707203 frs-core:RevaluationReserve 2022-03-31 04707203 frs-core:SharePremium 2021-04-01 2022-03-31 04707203 frs-core:SharePremium 2021-03-31 04707203 frs-core:SharePremium 2022-03-31 04707203 frs-core:ShareCapital 2021-04-01 2022-03-31 04707203 frs-core:ShareCapital 2021-03-31 04707203 frs-core:ShareCapital 2022-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 04707203 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 04707203 frs-countries:Europe 2021-04-01 2022-03-31 04707203 frs-countries:NorthAmerica 2021-04-01 2022-03-31 04707203 frs-countries:SouthAmerica 2021-04-01 2022-03-31 04707203 frs-countries:Asia 2021-04-01 2022-03-31 04707203 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 04707203 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 04707203 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 04707203 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 04707203 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 04707203 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 04707203 frs-bus:FullAccounts 2021-04-01 2022-03-31 04707203 frs-bus:AbbreviatedAccounts 2021-04-01 2022-03-31 04707203 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 04707203 frs-bus:FRS102 2021-04-01 2022-03-31 04707203 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 04707203 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 04707203 frs-bus:Audited 2021-04-01 2022-03-31 04707203 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 04707203 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 04707203 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass1 2021-03-31 04707203 frs-bus:OrdinaryShareClass1 2022-03-31 04707203 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass2 2021-03-31 04707203 frs-bus:OrdinaryShareClass2 2022-03-31 04707203 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass3 2021-03-31 04707203 frs-bus:OrdinaryShareClass3 2022-03-31 04707203 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass4 2021-03-31 04707203 frs-bus:OrdinaryShareClass4 2022-03-31 04707203 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 04707203 frs-bus:OrdinaryShareClass5 2021-03-31 04707203 frs-bus:OrdinaryShareClass5 2022-03-31 04707203 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 04707203 frs-bus:PreferenceShareClass1 2021-03-31 04707203 frs-bus:PreferenceShareClass1 2022-03-31 04707203 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 04707203 frs-bus:PreferenceShareClass2 2021-03-31 04707203 frs-bus:PreferenceShareClass2 2022-03-31 04707203 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 04707203 frs-bus:PreferenceShareClass3 2021-03-31 04707203 frs-bus:PreferenceShareClass3 2022-03-31 04707203 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 04707203 frs-bus:PreferenceShareClass4 2021-03-31 04707203 frs-bus:PreferenceShareClass4 2022-03-31 04707203 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 04707203 frs-bus:PreferenceShareClass5 2021-03-31 04707203 frs-bus:PreferenceShareClass5 2022-03-31 04707203 1 2021-04-01 2022-03-31 04707203 frs-core:LeasedAssets 2021-04-01 2022-03-31 04707203 frs-core:OwnedAssets 2021-04-01 2022-03-31 04707203 frs-core:CurrencyRisk 2021-04-01 2022-03-31 04707203 frs-core:MarketRisk 2021-04-01 2022-03-31 04707203 frs-core:InterestRateRisk 2021-04-01 2022-03-31 04707203 frs-core:DeferredTaxation 2021-04-01 2022-03-31 04707203 frs-core:DeferredTaxation 2021-03-31 04707203 frs-core:DeferredTaxation 2022-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 04707203 frs-core:ProvisionsDeferredTax 2022-03-31 04707203 frs-core:OtherDeferredTax 2022-03-31 04707203 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 04707203 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 04707203 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 04707203 dpl-frs:CostSales 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales 2021-03-31 04707203 dpl-frs:CostSales 2022-03-31 04707203 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 04707203 frs-bus:Director1 2021-04-01 2022-03-31 04707203 frs-bus:Director1 2021-03-31 04707203 frs-bus:Director1 2022-03-31 04707203 1 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 1 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 1 2022-03-31 04707203 2 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 2 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 2 2022-03-31 04707203 3 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 3 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 3 2022-03-31 04707203 4 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 4 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 4 2022-03-31 04707203 5 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 5 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 5 2022-03-31 04707203 6 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 6 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 6 2022-03-31 04707203 7 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 7 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 7 2022-03-31 04707203 8 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 8 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 8 2022-03-31 04707203 9 2021-04-01 2022-03-31 04707203 frs-core:CurrentFinancialInstruments 9 2022-03-31 04707203 frs-core:Non-currentFinancialInstruments 9 2022-03-31 04707203 dpl-frs:Item1 2021-04-01 2022-03-31 04707203 dpl-frs:Item1 2021-03-31 04707203 dpl-frs:Item1 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 04707203 dpl-frs:Item2 2021-04-01 2022-03-31 04707203 dpl-frs:Item2 2021-03-31 04707203 dpl-frs:Item2 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 04707203 dpl-frs:Item3 2021-04-01 2022-03-31 04707203 dpl-frs:Item3 2021-03-31 04707203 dpl-frs:Item3 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 04707203 dpl-frs:Item4 2021-04-01 2022-03-31 04707203 dpl-frs:Item4 2021-03-31 04707203 dpl-frs:Item4 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 04707203 dpl-frs:Item5 2021-04-01 2022-03-31 04707203 dpl-frs:Item5 2021-03-31 04707203 dpl-frs:Item5 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 04707203 dpl-frs:Item6 2021-04-01 2022-03-31 04707203 dpl-frs:Item6 2021-03-31 04707203 dpl-frs:Item6 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04707203 dpl-frs:Item7 2021-04-01 2022-03-31 04707203 dpl-frs:Item7 2021-03-31 04707203 dpl-frs:Item7 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04707203 dpl-frs:Item8 2021-04-01 2022-03-31 04707203 dpl-frs:Item8 2021-03-31 04707203 dpl-frs:Item8 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 04707203 dpl-frs:Item9 2021-04-01 2022-03-31 04707203 dpl-frs:Item9 2021-03-31 04707203 dpl-frs:Item9 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 04707203 dpl-frs:Item10 2021-04-01 2022-03-31 04707203 dpl-frs:Item10 2021-03-31 04707203 dpl-frs:Item10 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 04707203 dpl-frs:Item11 2021-04-01 2022-03-31 04707203 dpl-frs:Item11 2021-03-31 04707203 dpl-frs:Item11 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04707203 dpl-frs:Item12 2021-04-01 2022-03-31 04707203 dpl-frs:Item12 2021-03-31 04707203 dpl-frs:Item12 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04707203 1 2021-04-01 2022-03-31 04707203 frs-countries:EnglandWales 2021-04-01 2022-03-31 04707203 2020-03-31 04707203 2021-03-31 04707203 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 2020-04-01 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 2021-03-31 04707203 frs-core:AfterOneYear 2020-04-01 2021-03-31 04707203 frs-core:BetweenOneFiveYears 2020-04-01 2021-03-31 04707203 frs-core:BetweenOneFiveYears 2021-03-31 04707203 frs-core:ComputerEquipment 2021-03-31 04707203 frs-core:ComputerEquipment 2020-04-01 2021-03-31 04707203 frs-core:ComputerEquipment 2020-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-04-01 2021-03-31 04707203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-04-01 2021-03-31 04707203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-03-31 04707203 frs-core:FurnitureFittings 2021-03-31 04707203 frs-core:FurnitureFittings 2020-04-01 2021-03-31 04707203 frs-core:FurnitureFittings 2020-03-31 04707203 frs-core:NetGoodwill 2021-03-31 04707203 frs-core:NetGoodwill 2020-04-01 2021-03-31 04707203 frs-core:NetGoodwill 2020-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2020-04-01 2021-03-31 04707203 frs-core:InvestmentPropertyIncludedWithinPPE 2020-03-31 04707203 frs-core:LandBuildings 2021-03-31 04707203 frs-core:LandBuildings 2020-04-01 2021-03-31 04707203 frs-core:LandBuildings 2020-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-04-01 2021-03-31 04707203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-04-01 2021-03-31 04707203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-03-31 04707203 frs-core:MoreThanFiveYears 2020-04-01 2021-03-31 04707203 frs-core:MoreThanFiveYears 2021-03-31 04707203 frs-core:MotorVehicles 2021-03-31 04707203 frs-core:MotorVehicles 2020-04-01 2021-03-31 04707203 frs-core:MotorVehicles 2020-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2021-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2020-04-01 2021-03-31 04707203 frs-core:OtherResidualIntangibleAssets 2020-03-31 04707203 frs-core:PlantMachinery 2021-03-31 04707203 frs-core:PlantMachinery 2020-04-01 2021-03-31 04707203 frs-core:PlantMachinery 2020-03-31 04707203 frs-core:Secured 2021-03-31 04707203 frs-core:Unsecured 2021-03-31 04707203 frs-core:WithinOneYear 2020-04-01 2021-03-31 04707203 frs-core:WithinOneYear 2021-03-31 04707203 frs-core:CapitalRedemptionReserve 2020-04-01 2021-03-31 04707203 frs-core:CapitalRedemptionReserve 2020-03-31 04707203 frs-core:CapitalRedemptionReserve 2021-03-31 04707203 frs-core:OtherReservesSubtotal 2020-04-01 2021-03-31 04707203 frs-core:OtherReservesSubtotal 2020-03-31 04707203 frs-core:OtherReservesSubtotal 2021-03-31 04707203 frs-core:RevaluationReserve 2020-04-01 2021-03-31 04707203 frs-core:RevaluationReserve 2020-03-31 04707203 frs-core:RevaluationReserve 2021-03-31 04707203 frs-core:SharePremium 2020-04-01 2021-03-31 04707203 frs-core:SharePremium 2020-03-31 04707203 frs-core:SharePremium 2021-03-31 04707203 frs-core:ShareCapital 2020-04-01 2021-03-31 04707203 frs-core:ShareCapital 2020-03-31 04707203 frs-core:ShareCapital 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2020-04-01 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2020-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 04707203 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-03-31 04707203 frs-countries:UnitedKingdom 2020-04-01 2021-03-31 04707203 frs-countries:Europe 2020-04-01 2021-03-31 04707203 frs-countries:NorthAmerica 2020-04-01 2021-03-31 04707203 frs-countries:SouthAmerica 2020-04-01 2021-03-31 04707203 frs-countries:Asia 2020-04-01 2021-03-31 04707203 frs-countries:RestWorldOutsideUK 2020-04-01 2021-03-31 04707203 frs-bus:HighestPaidDirector 2020-04-01 2021-03-31 04707203 frs-bus:PrivateLimitedCompanyLtd 2020-04-01 2021-03-31 04707203 frs-bus:CompanyLimitedByGuarantee 2020-04-01 2021-03-31 04707203 frs-bus:LimitedLiabilityPartnershipLLP 2020-04-01 2021-03-31 04707203 frs-bus:LimitedLiabilityPartnershipsSORP 2020-04-01 2021-03-31 04707203 frs-bus:FullAccounts 2020-04-01 2021-03-31 04707203 frs-bus:AbbreviatedAccounts 2020-04-01 2021-03-31 04707203 frs-bus:AbridgedAccounts 2020-04-01 2021-03-31 04707203 frs-bus:FRS102 2020-04-01 2021-03-31 04707203 frs-bus:EntityHasNeverTraded 2020-04-01 2021-03-31 04707203 frs-bus:EntityNoLongerTradingButTradedInPast 2020-04-01 2021-03-31 04707203 frs-bus:Audited 2020-04-01 2021-03-31 04707203 frs-bus:AuditExempt-NoAccountantsReport 2020-04-01 2021-03-31 04707203 frs-bus:AuditExemptWithAccountantsReport 2020-04-01 2021-03-31 04707203 frs-bus:SmallCompaniesRegimeForAccounts 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass1 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass1 2020-03-31 04707203 frs-bus:OrdinaryShareClass1 2021-03-31 04707203 frs-bus:OrdinaryShareClass2 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass2 2020-03-31 04707203 frs-bus:OrdinaryShareClass2 2021-03-31 04707203 frs-bus:OrdinaryShareClass3 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass3 2020-03-31 04707203 frs-bus:OrdinaryShareClass3 2021-03-31 04707203 frs-bus:OrdinaryShareClass4 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass4 2020-03-31 04707203 frs-bus:OrdinaryShareClass4 2021-03-31 04707203 frs-bus:OrdinaryShareClass5 2020-04-01 2021-03-31 04707203 frs-bus:OrdinaryShareClass5 2020-03-31 04707203 frs-bus:OrdinaryShareClass5 2021-03-31 04707203 frs-bus:PreferenceShareClass1 2020-04-01 2021-03-31 04707203 frs-bus:PreferenceShareClass1 2020-03-31 04707203 frs-bus:PreferenceShareClass1 2021-03-31 04707203 frs-bus:PreferenceShareClass2 2020-04-01 2021-03-31 04707203 frs-bus:PreferenceShareClass2 2020-03-31 04707203 frs-bus:PreferenceShareClass2 2021-03-31 04707203 frs-bus:PreferenceShareClass3 2020-04-01 2021-03-31 04707203 frs-bus:PreferenceShareClass3 2020-03-31 04707203 frs-bus:PreferenceShareClass3 2021-03-31 04707203 frs-bus:PreferenceShareClass4 2020-04-01 2021-03-31 04707203 frs-bus:PreferenceShareClass4 2020-03-31 04707203 frs-bus:PreferenceShareClass4 2021-03-31 04707203 frs-bus:PreferenceShareClass5 2020-04-01 2021-03-31 04707203 frs-bus:PreferenceShareClass5 2020-03-31 04707203 frs-bus:PreferenceShareClass5 2021-03-31 04707203 1 2020-04-01 2021-03-31 04707203 frs-core:LeasedAssets 2020-04-01 2021-03-31 04707203 frs-core:OwnedAssets 2020-04-01 2021-03-31 04707203 frs-core:CurrencyRisk 2020-04-01 2021-03-31 04707203 frs-core:MarketRisk 2020-04-01 2021-03-31 04707203 frs-core:InterestRateRisk 2020-04-01 2021-03-31 04707203 frs-core:DeferredTaxation 2020-04-01 2021-03-31 04707203 frs-core:DeferredTaxation 2020-03-31 04707203 frs-core:DeferredTaxation 2021-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2020-04-01 2021-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2020-03-31 04707203 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 04707203 frs-core:ProvisionsDeferredTax 2021-03-31 04707203 frs-core:OtherDeferredTax 2021-03-31 04707203 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-03-31 04707203 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-03-31 04707203 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-04-01 2021-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-03-31 04707203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 04707203 dpl-frs:CostSales 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales 2020-03-31 04707203 dpl-frs:CostSales 2021-03-31 04707203 dpl-frs:DistributionCosts 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses 2020-04-01 2021-03-31 04707203 frs-bus:Director1 2020-04-01 2021-03-31 04707203 frs-bus:Director1 2020-03-31 04707203 frs-bus:Director1 2021-03-31 04707203 1 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 1 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 1 2021-03-31 04707203 2 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 2 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 2 2021-03-31 04707203 3 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 3 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 3 2021-03-31 04707203 4 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 4 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 4 2021-03-31 04707203 5 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 5 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 5 2021-03-31 04707203 6 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 6 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 6 2021-03-31 04707203 7 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 7 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 7 2021-03-31 04707203 8 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 8 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 8 2021-03-31 04707203 9 2020-04-01 2021-03-31 04707203 frs-core:CurrentFinancialInstruments 9 2021-03-31 04707203 frs-core:Non-currentFinancialInstruments 9 2021-03-31 04707203 dpl-frs:Item1 2020-04-01 2021-03-31 04707203 dpl-frs:Item1 2020-03-31 04707203 dpl-frs:Item1 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item1 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-04-01 2021-03-31 04707203 dpl-frs:Item2 2020-04-01 2021-03-31 04707203 dpl-frs:Item2 2020-03-31 04707203 dpl-frs:Item2 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item2 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-04-01 2021-03-31 04707203 dpl-frs:Item3 2020-04-01 2021-03-31 04707203 dpl-frs:Item3 2020-03-31 04707203 dpl-frs:Item3 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item3 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-04-01 2021-03-31 04707203 dpl-frs:Item4 2020-04-01 2021-03-31 04707203 dpl-frs:Item4 2020-03-31 04707203 dpl-frs:Item4 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item4 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-04-01 2021-03-31 04707203 dpl-frs:Item5 2020-04-01 2021-03-31 04707203 dpl-frs:Item5 2020-03-31 04707203 dpl-frs:Item5 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item5 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-04-01 2021-03-31 04707203 dpl-frs:Item6 2020-04-01 2021-03-31 04707203 dpl-frs:Item6 2020-03-31 04707203 dpl-frs:Item6 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item6 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-04-01 2021-03-31 04707203 dpl-frs:Item7 2020-04-01 2021-03-31 04707203 dpl-frs:Item7 2020-03-31 04707203 dpl-frs:Item7 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item7 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-04-01 2021-03-31 04707203 dpl-frs:Item8 2020-04-01 2021-03-31 04707203 dpl-frs:Item8 2020-03-31 04707203 dpl-frs:Item8 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item8 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-04-01 2021-03-31 04707203 dpl-frs:Item9 2020-04-01 2021-03-31 04707203 dpl-frs:Item9 2020-03-31 04707203 dpl-frs:Item9 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item9 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-04-01 2021-03-31 04707203 dpl-frs:Item10 2020-04-01 2021-03-31 04707203 dpl-frs:Item10 2020-03-31 04707203 dpl-frs:Item10 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item10 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-04-01 2021-03-31 04707203 dpl-frs:Item11 2020-04-01 2021-03-31 04707203 dpl-frs:Item11 2020-03-31 04707203 dpl-frs:Item11 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item11 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-04-01 2021-03-31 04707203 dpl-frs:Item12 2020-04-01 2021-03-31 04707203 dpl-frs:Item12 2020-03-31 04707203 dpl-frs:Item12 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2020-04-01 2021-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2020-03-31 04707203 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04707203 dpl-frs:DistributionCosts dpl-frs:Item12 2020-04-01 2021-03-31 04707203 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-04-01 2021-03-31 04707203 1 2020-04-01 2021-03-31 04707203 frs-countries:EnglandWales 2020-04-01 2021-03-31
Registered number: 04707203
Quest Accounting Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Quest Accounting Services Limited

Unit 10 Acorn Farm Business Centre Cublington Road
Wing
Leighton Buzzard
LU7 0LB
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quest Accounting Services Limited for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Quest Accounting Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Quest Accounting Services Limited and state those matters that we have agreed to state to the director of Quest Accounting Services Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Quest Accounting Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Quest Accounting Services Limited . You consider that Quest Accounting Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Quest Accounting Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Quest Accounting Services LTD
31st May 2022
Quest Accounting Services Limited
Unit 10 Acorn Farm Business Centre Cublington Road
Wing
Leighton Buzzard
LU7 0LB
Page 1
Page 2
Balance Sheet
Registered number: 04707203
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 5,326 10,398
5,326 10,398
CURRENT ASSETS
Debtors 4 135,962 164,264
Cash at bank and in hand 18,307 16,297
154,269 180,561
Creditors: Amounts Falling Due Within One Year 5 (94,983 ) (90,521 )
NET CURRENT ASSETS (LIABILITIES) 59,286 90,040
TOTAL ASSETS LESS CURRENT LIABILITIES 64,612 100,438
Creditors: Amounts Falling Due After More Than One Year 6 (57,724 ) (100,267 )
NET ASSETS 6,888 171
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 6,788 71
SHAREHOLDERS' FUNDS 6,888 171
Page 2
Page 3
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Iain Livingstone
Director
31st May 2022
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
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 stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2021: 9)
12 9
Page 4
Page 5
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2021 72,854
Additions 382
As at 31 March 2022 73,236
Depreciation
As at 1 April 2021 62,456
Provided during the period 5,454
As at 31 March 2022 67,910
Net Book Value
As at 31 March 2022 5,326
As at 1 April 2021 10,398
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 22,662 24,602
Prepayments and accrued income 53,200 58,295
Director's loan account - 9,947
75,862 92,844
Due after more than one year
Rent deposits 2,187 3,750
Other debtors - due more than 1 year 55,463 65,220
Corporation tax recoverable assets 2,450 2,450
60,100 71,420
135,962 164,264
Page 5
Page 6
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 5,951 1,182
Bank loans and overdrafts 40,543 39,101
Other taxes and social security 30,891 20,931
VAT 15,494 28,608
Other creditors - 44
Pensions 834 655
Accruals and deferred income 1,267 -
Director's loan account 3 -
94,983 90,521
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 48,122 88,665
Other creditors 9,602 11,602
57,724 100,267
7. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the Balance Sheet Date £55,463 (2021: £58,265) was owed by Companies and Individuals in which the Director has an interest.

At the Balance Sheet Date £9,602 (2021: £11,602) was owed to a Company in which the Director has an interest.
9. General Information
Quest Accounting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04707203 . The registered office is Unit 10 Acorn Farm Business Centre Cublington Road, Wing, Leighton Buzzard, LU7 0LB.
Page 6