Acorah Software Products - Accounts Production 13.6.003 false true 1 January 2022 31 December 2022 31 December 2022 11722410 Mr Mark Walsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11722410 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11722410 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11722410 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11722410 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11722410 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11722410 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11722410 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11722410 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11722410 2021-12-31 11722410 2022-12-31 11722410 2022-01-01 2022-12-31 11722410 frs-core:CurrentFinancialInstruments 2022-12-31 11722410 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2022-12-31 11722410 20 2022-01-01 2022-12-31 11722410 frs-core:CurrentFinancialInstruments 20 2022-12-31 11722410 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11722410 dpl-frs:Item1 2022-01-01 2022-12-31 11722410 dpl-frs:Item1 2021-12-31 11722410 dpl-frs:Item1 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11722410 dpl-frs:Item2 2022-01-01 2022-12-31 11722410 dpl-frs:Item2 2021-12-31 11722410 dpl-frs:Item2 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11722410 dpl-frs:Item6 2022-01-01 2022-12-31 11722410 dpl-frs:Item6 2021-12-31 11722410 dpl-frs:Item6 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11722410 dpl-frs:Item7 2022-01-01 2022-12-31 11722410 dpl-frs:Item7 2021-12-31 11722410 dpl-frs:Item7 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11722410 dpl-frs:Item8 2022-01-01 2022-12-31 11722410 dpl-frs:Item8 2021-12-31 11722410 dpl-frs:Item8 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11722410 dpl-frs:Item9 2022-01-01 2022-12-31 11722410 dpl-frs:Item9 2021-12-31 11722410 dpl-frs:Item9 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11722410 dpl-frs:Item10 2022-01-01 2022-12-31 11722410 dpl-frs:Item10 2021-12-31 11722410 dpl-frs:Item10 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11722410 dpl-frs:Item11 2022-01-01 2022-12-31 11722410 dpl-frs:Item11 2021-12-31 11722410 dpl-frs:Item11 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11722410 dpl-frs:Item12 2022-01-01 2022-12-31 11722410 dpl-frs:Item12 2021-12-31 11722410 dpl-frs:Item12 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11722410 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11722410 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11722410 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11722410 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11722410 1 2022-01-01 2022-12-31 11722410 frs-countries:EnglandWales 2022-01-01 2022-12-31 11722410 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11722410 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 11722410 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 11722410 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 11722410 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 11722410 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 11722410 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 11722410 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 11722410 2020-12-31 11722410 2021-12-31 11722410 2021-01-01 2021-12-31 11722410 frs-core:CurrentFinancialInstruments 2021-12-31 11722410 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11722410 frs-core:Non-currentFinancialInstruments 2021-12-31 11722410 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 11722410 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11722410 frs-core:CurrentFinancialInstruments 2021-12-31 11722410 frs-core:AfterOneYear 2021-01-01 2021-12-31 11722410 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 11722410 frs-core:BetweenOneFiveYears 2021-12-31 11722410 frs-core:ComputerEquipment 2021-12-31 11722410 frs-core:ComputerEquipment 2021-01-01 2021-12-31 11722410 frs-core:ComputerEquipment 2020-12-31 11722410 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11722410 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 11722410 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 11722410 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11722410 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 11722410 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 11722410 frs-core:FurnitureFittings 2021-12-31 11722410 frs-core:FurnitureFittings 2021-01-01 2021-12-31 11722410 frs-core:FurnitureFittings 2020-12-31 11722410 frs-core:NetGoodwill 2021-12-31 11722410 frs-core:NetGoodwill 2021-01-01 2021-12-31 11722410 frs-core:NetGoodwill 2020-12-31 11722410 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11722410 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 11722410 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 11722410 frs-core:LandBuildings 2021-12-31 11722410 frs-core:LandBuildings 2021-01-01 2021-12-31 11722410 frs-core:LandBuildings 2020-12-31 11722410 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11722410 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 11722410 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 11722410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11722410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 11722410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 11722410 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 11722410 frs-core:MoreThanFiveYears 2021-12-31 11722410 frs-core:MotorVehicles 2021-12-31 11722410 frs-core:MotorVehicles 2021-01-01 2021-12-31 11722410 frs-core:MotorVehicles 2020-12-31 11722410 frs-core:OtherResidualIntangibleAssets 2021-12-31 11722410 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 11722410 frs-core:OtherResidualIntangibleAssets 2020-12-31 11722410 frs-core:PlantMachinery 2021-12-31 11722410 frs-core:PlantMachinery 2021-01-01 2021-12-31 11722410 frs-core:PlantMachinery 2020-12-31 11722410 frs-core:Secured 2021-12-31 11722410 frs-core:Unsecured 2021-12-31 11722410 frs-core:WithinOneYear 2021-01-01 2021-12-31 11722410 frs-core:WithinOneYear 2021-12-31 11722410 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 11722410 frs-core:CapitalRedemptionReserve 2020-12-31 11722410 frs-core:CapitalRedemptionReserve 2021-12-31 11722410 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 11722410 frs-core:OtherReservesSubtotal 2020-12-31 11722410 frs-core:OtherReservesSubtotal 2021-12-31 11722410 frs-core:RevaluationReserve 2021-01-01 2021-12-31 11722410 frs-core:RevaluationReserve 2020-12-31 11722410 frs-core:RevaluationReserve 2021-12-31 11722410 frs-core:SharePremium 2021-01-01 2021-12-31 11722410 frs-core:SharePremium 2020-12-31 11722410 frs-core:SharePremium 2021-12-31 11722410 frs-core:ShareCapital 2021-01-01 2021-12-31 11722410 frs-core:ShareCapital 2020-12-31 11722410 frs-core:ShareCapital 2021-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 11722410 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 11722410 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 11722410 frs-countries:Europe 2021-01-01 2021-12-31 11722410 frs-countries:NorthAmerica 2021-01-01 2021-12-31 11722410 frs-countries:SouthAmerica 2021-01-01 2021-12-31 11722410 frs-countries:Asia 2021-01-01 2021-12-31 11722410 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 11722410 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 11722410 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 11722410 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 11722410 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 11722410 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 11722410 frs-bus:FullAccounts 2021-01-01 2021-12-31 11722410 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 11722410 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 11722410 frs-bus:FRS102 2021-01-01 2021-12-31 11722410 frs-bus:SmallEntities 2021-01-01 2021-12-31 11722410 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 11722410 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 11722410 frs-bus:Audited 2021-01-01 2021-12-31 11722410 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 11722410 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 11722410 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11722410 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass1 2020-12-31 11722410 frs-bus:OrdinaryShareClass1 2021-12-31 11722410 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass2 2020-12-31 11722410 frs-bus:OrdinaryShareClass2 2021-12-31 11722410 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass3 2020-12-31 11722410 frs-bus:OrdinaryShareClass3 2021-12-31 11722410 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass4 2020-12-31 11722410 frs-bus:OrdinaryShareClass4 2021-12-31 11722410 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 11722410 frs-bus:OrdinaryShareClass5 2020-12-31 11722410 frs-bus:OrdinaryShareClass5 2021-12-31 11722410 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 11722410 frs-bus:PreferenceShareClass1 2020-12-31 11722410 frs-bus:PreferenceShareClass1 2021-12-31 11722410 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 11722410 frs-bus:PreferenceShareClass2 2020-12-31 11722410 frs-bus:PreferenceShareClass2 2021-12-31 11722410 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 11722410 frs-bus:PreferenceShareClass3 2020-12-31 11722410 frs-bus:PreferenceShareClass3 2021-12-31 11722410 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 11722410 frs-bus:PreferenceShareClass4 2020-12-31 11722410 frs-bus:PreferenceShareClass4 2021-12-31 11722410 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 11722410 frs-bus:PreferenceShareClass5 2020-12-31 11722410 frs-bus:PreferenceShareClass5 2021-12-31 11722410 1 2021-01-01 2021-12-31 11722410 1 2021-12-31 11722410 1 2021-01-01 2021-12-31 11722410 frs-core:LeasedAssets 2021-01-01 2021-12-31 11722410 frs-core:OwnedAssets 2021-01-01 2021-12-31 11722410 frs-core:CurrencyRisk 2021-01-01 2021-12-31 11722410 frs-core:MarketRisk 2021-01-01 2021-12-31 11722410 frs-core:InterestRateRisk 2021-01-01 2021-12-31 11722410 frs-core:DeferredTaxation 2021-01-01 2021-12-31 11722410 frs-core:DeferredTaxation 2020-12-31 11722410 frs-core:DeferredTaxation 2021-12-31 11722410 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 11722410 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 11722410 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11722410 frs-core:ProvisionsDeferredTax 2021-12-31 11722410 frs-core:OtherDeferredTax 2021-12-31 11722410 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 11722410 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 11722410 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 11722410 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 11722410 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 11722410 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11722410 frs-core:Provisions 2021-01-01 2021-12-31 11722410 frs-core:Provisions 2020-12-31 11722410 frs-core:Provisions 2021-12-31 11722410 frs-core:Provisions 2021-01-01 2021-12-31 11722410 frs-core:Provisions 2020-12-31 11722410 frs-core:Provisions 2021-12-31 11722410 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 11722410 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 11722410 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 11722410 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 11722410 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 11722410 frs-core:TaxCreditsDeferredTax 2021-12-31 11722410 frs-core:CostValuation 2020-12-31 11722410 frs-core:AdditionsToInvestments 2021-12-31 11722410 frs-core:DisposalsRepaymentsInvestments 2021-12-31 11722410 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 11722410 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 11722410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 11722410 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 11722410 frs-core:CostValuation 2021-12-31 11722410 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 11722410 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 11722410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11722410 frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:ListedExchangeTraded 2020-12-31 11722410 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 11722410 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 11722410 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11722410 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:UnlistedNon-exchangeTraded 2020-12-31 11722410 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 11722410 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 11722410 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11722410 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Registered number: 11722410
M. W. Car Sales Derbyshire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
MAAT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11722410
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,221 10,268
27,221 10,268
CURRENT ASSETS
Stocks 5 92,318 128,984
Debtors 6 11,000 2,459
Cash at bank and in hand 5,000 15
108,318 131,458
Creditors: Amounts Falling Due Within One Year 7 (79,134 ) (113,848 )
NET CURRENT ASSETS (LIABILITIES) 29,184 17,610
TOTAL ASSETS LESS CURRENT LIABILITIES 56,405 27,878
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,172 ) (2,054 )
NET ASSETS 51,233 25,824
CAPITAL AND RESERVES
Called up share capital 8 100 -
Profit and Loss Account 51,133 25,824
SHAREHOLDERS' FUNDS 51,233 25,824
Page 1
Page 2
For the year ending 31 December 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 Mark Walsh
Director
17/05/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M. W. Car Sales Derbyshire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11722410 . The registered office is Unit A3-A4, Salcombe Road, Alfreton, Derbyshire, DE55 7RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 18% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 2)
1 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 14,509 2,208 299 17,016
Additions 20,977 2,491 290 23,758
As at 31 December 2022 35,486 4,699 589 40,774
Depreciation
As at 1 January 2022 5,879 795 74 6,748
Provided during the period 5,921 781 103 6,805
As at 31 December 2022 11,800 1,576 177 13,553
Net Book Value
As at 31 December 2022 23,686 3,123 412 27,221
As at 1 January 2022 8,630 1,413 225 10,268
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5. Stocks
2022 2021
£ £
Stock 92,318 128,984
92,318 128,984
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 11,000 -
VAT - 2,459
11,000 2,459
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 42,951 55,538
Bank loans and overdrafts - 1,387
Corporation tax 1,939 4,759
VAT 7,154 -
Accruals and deferred income 3,727 5,255
Director's loan account 23,363 46,909
79,134 113,848
8. Share Capital
2022 2021
Allotted, Called up and fully paid 100 -
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