Acorah Software Products - Accounts Production 13.7.148 false 1 October 2020 30 September 2021 30 September 2021 12183648 Mr D R Evans Mr Daniel Evans true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12183648 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-09-30 12183648 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-10-01 2021-09-30 12183648 frs-core:AllSubsidiaries 2020-10-01 2021-09-30 12183648 frs-core:KeyManagementPersonnel 2020-10-01 2021-09-30 12183648 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-10-01 2021-09-30 12183648 frs-core:OtherRelatedParties 2020-10-01 2021-09-30 12183648 2020-09-30 12183648 2021-09-30 12183648 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 2021-09-30 12183648 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12183648 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12183648 dpl-frs:CostSales 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales 2020-09-30 12183648 dpl-frs:CostSales 2021-09-30 12183648 dpl-frs:DistributionCosts 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses 2020-10-01 2021-09-30 12183648 frs-bus:Director1 2020-10-01 2021-09-30 12183648 frs-bus:Director1 2020-09-30 12183648 frs-bus:Director1 2021-09-30 12183648 1 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 1 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 1 2021-09-30 12183648 2 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 2 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 2 2021-09-30 12183648 3 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 3 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 3 2021-09-30 12183648 4 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 4 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 4 2021-09-30 12183648 5 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 5 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 5 2021-09-30 12183648 6 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 6 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 6 2021-09-30 12183648 7 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 7 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 7 2021-09-30 12183648 8 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 8 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 8 2021-09-30 12183648 9 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 9 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 9 2021-09-30 12183648 10 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 10 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 10 2021-09-30 12183648 11 2020-10-01 2021-09-30 12183648 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12183648 frs-core:Non-currentFinancialInstruments 17 2021-09-30 12183648 18 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 18 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 18 2021-09-30 12183648 19 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 19 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 19 2021-09-30 12183648 20 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments 20 2021-09-30 12183648 frs-core:Non-currentFinancialInstruments 20 2021-09-30 12183648 dpl-frs:Item1 2020-10-01 2021-09-30 12183648 dpl-frs:Item1 2020-09-30 12183648 dpl-frs:Item1 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item1 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item1 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item1 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-10-01 2021-09-30 12183648 dpl-frs:Item2 2020-10-01 2021-09-30 12183648 dpl-frs:Item2 2020-09-30 12183648 dpl-frs:Item2 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item2 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item2 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item2 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-10-01 2021-09-30 12183648 dpl-frs:Item3 2020-10-01 2021-09-30 12183648 dpl-frs:Item3 2020-09-30 12183648 dpl-frs:Item3 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item3 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item3 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item3 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-10-01 2021-09-30 12183648 dpl-frs:Item4 2020-10-01 2021-09-30 12183648 dpl-frs:Item4 2020-09-30 12183648 dpl-frs:Item4 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item4 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item4 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item4 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-10-01 2021-09-30 12183648 dpl-frs:Item5 2020-10-01 2021-09-30 12183648 dpl-frs:Item5 2020-09-30 12183648 dpl-frs:Item5 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item5 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item5 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item5 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-10-01 2021-09-30 12183648 dpl-frs:Item6 2020-10-01 2021-09-30 12183648 dpl-frs:Item6 2020-09-30 12183648 dpl-frs:Item6 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item6 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item6 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item6 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-10-01 2021-09-30 12183648 dpl-frs:Item7 2020-10-01 2021-09-30 12183648 dpl-frs:Item7 2020-09-30 12183648 dpl-frs:Item7 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item7 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item7 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item7 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-10-01 2021-09-30 12183648 dpl-frs:Item8 2020-10-01 2021-09-30 12183648 dpl-frs:Item8 2020-09-30 12183648 dpl-frs:Item8 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item8 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item8 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item8 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-10-01 2021-09-30 12183648 dpl-frs:Item9 2020-10-01 2021-09-30 12183648 dpl-frs:Item9 2020-09-30 12183648 dpl-frs:Item9 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item9 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item9 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item9 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-10-01 2021-09-30 12183648 dpl-frs:Item10 2020-10-01 2021-09-30 12183648 dpl-frs:Item10 2020-09-30 12183648 dpl-frs:Item10 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item10 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item10 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item10 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-10-01 2021-09-30 12183648 dpl-frs:Item11 2020-10-01 2021-09-30 12183648 dpl-frs:Item11 2020-09-30 12183648 dpl-frs:Item11 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item11 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item11 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item11 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-10-01 2021-09-30 12183648 dpl-frs:Item12 2020-10-01 2021-09-30 12183648 dpl-frs:Item12 2020-09-30 12183648 dpl-frs:Item12 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item12 2020-10-01 2021-09-30 12183648 dpl-frs:CostSales dpl-frs:Item12 2020-09-30 12183648 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 12183648 dpl-frs:DistributionCosts dpl-frs:Item12 2020-10-01 2021-09-30 12183648 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-10-01 2021-09-30 12183648 1 2020-10-01 2021-09-30 12183648 frs-countries:EnglandWales 2020-10-01 2021-09-30 12183648 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-09-30 12183648 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2020-09-30 12183648 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2020-09-30 12183648 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2019-09-02 2020-09-30 12183648 frs-core:AllSubsidiaries 2019-09-02 2020-09-30 12183648 frs-core:KeyManagementPersonnel 2019-09-02 2020-09-30 12183648 frs-core:EntitiesControlledByKeyManagementPersonnel 2019-09-02 2020-09-30 12183648 frs-core:OtherRelatedParties 2019-09-02 2020-09-30 12183648 2019-09-01 12183648 2020-09-30 12183648 2019-09-02 2020-09-30 12183648 frs-core:CurrentFinancialInstruments 2020-09-30 12183648 frs-core:CurrentFinancialInstruments 2019-09-02 2020-09-30 12183648 frs-core:Non-currentFinancialInstruments 2020-09-30 12183648 frs-core:Non-currentFinancialInstruments 2019-09-02 2020-09-30 12183648 frs-core:CurrentFinancialInstruments 2019-09-02 2020-09-30 12183648 frs-core:CurrentFinancialInstruments 2020-09-30 12183648 frs-core:AfterOneYear 2019-09-02 2020-09-30 12183648 frs-core:BetweenOneFiveYears 2019-09-02 2020-09-30 12183648 frs-core:BetweenOneFiveYears 2020-09-30 12183648 frs-core:ComputerEquipment 2020-09-30 12183648 frs-core:ComputerEquipment 2019-09-02 2020-09-30 12183648 frs-core:ComputerEquipment 2019-09-01 12183648 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-30 12183648 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-02 2020-09-30 12183648 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-01 12183648 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-30 12183648 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-09-02 2020-09-30 12183648 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-09-01 12183648 frs-core:FurnitureFittings 2020-09-30 12183648 frs-core:FurnitureFittings 2019-09-02 2020-09-30 12183648 frs-core:FurnitureFittings 2019-09-01 12183648 frs-core:NetGoodwill 2020-09-30 12183648 frs-core:NetGoodwill 2019-09-02 2020-09-30 12183648 frs-core:NetGoodwill 2019-09-01 12183648 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-30 12183648 frs-core:InvestmentPropertyIncludedWithinPPE 2019-09-02 2020-09-30 12183648 frs-core:InvestmentPropertyIncludedWithinPPE 2019-09-01 12183648 frs-core:LandBuildings 2020-09-30 12183648 frs-core:LandBuildings 2019-09-02 2020-09-30 12183648 frs-core:LandBuildings 2019-09-01 12183648 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-30 12183648 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-09-02 2020-09-30 12183648 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-09-01 12183648 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-30 12183648 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-09-02 2020-09-30 12183648 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-09-01 12183648 frs-core:MoreThanFiveYears 2019-09-02 2020-09-30 12183648 frs-core:MoreThanFiveYears 2020-09-30 12183648 frs-core:MotorVehicles 2020-09-30 12183648 frs-core:MotorVehicles 2019-09-02 2020-09-30 12183648 frs-core:MotorVehicles 2019-09-01 12183648 frs-core:OtherResidualIntangibleAssets 2020-09-30 12183648 frs-core:OtherResidualIntangibleAssets 2019-09-02 2020-09-30 12183648 frs-core:OtherResidualIntangibleAssets 2019-09-01 12183648 frs-core:PlantMachinery 2020-09-30 12183648 frs-core:PlantMachinery 2019-09-02 2020-09-30 12183648 frs-core:PlantMachinery 2019-09-01 12183648 frs-core:Secured 2020-09-30 12183648 frs-core:Unsecured 2020-09-30 12183648 frs-core:WithinOneYear 2019-09-02 2020-09-30 12183648 frs-core:WithinOneYear 2020-09-30 12183648 frs-core:CapitalRedemptionReserve 2019-09-02 2020-09-30 12183648 frs-core:CapitalRedemptionReserve 2019-09-01 12183648 frs-core:CapitalRedemptionReserve 2020-09-30 12183648 frs-core:OtherReservesSubtotal 2019-09-02 2020-09-30 12183648 frs-core:OtherReservesSubtotal 2019-09-01 12183648 frs-core:OtherReservesSubtotal 2020-09-30 12183648 frs-core:RevaluationReserve 2019-09-02 2020-09-30 12183648 frs-core:RevaluationReserve 2019-09-01 12183648 frs-core:RevaluationReserve 2020-09-30 12183648 frs-core:SharePremium 2019-09-02 2020-09-30 12183648 frs-core:SharePremium 2019-09-01 12183648 frs-core:SharePremium 2020-09-30 12183648 frs-core:ShareCapital 2019-09-02 2020-09-30 12183648 frs-core:ShareCapital 2019-09-01 12183648 frs-core:ShareCapital 2020-09-30 12183648 frs-core:RetainedEarningsAccumulatedLosses 2019-09-02 2020-09-30 12183648 frs-core:RetainedEarningsAccumulatedLosses 2019-09-01 12183648 frs-core:RetainedEarningsAccumulatedLosses 2020-09-30 12183648 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-09-01 12183648 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-09-30 12183648 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-09-01 12183648 frs-countries:UnitedKingdom 2019-09-02 2020-09-30 12183648 frs-countries:Europe 2019-09-02 2020-09-30 12183648 frs-countries:NorthAmerica 2019-09-02 2020-09-30 12183648 frs-countries:SouthAmerica 2019-09-02 2020-09-30 12183648 frs-countries:Asia 2019-09-02 2020-09-30 12183648 frs-countries:RestWorldOutsideUK 2019-09-02 2020-09-30 12183648 frs-bus:HighestPaidDirector 2019-09-02 2020-09-30 12183648 frs-bus:PrivateLimitedCompanyLtd 2019-09-02 2020-09-30 12183648 frs-bus:CompanyLimitedByGuarantee 2019-09-02 2020-09-30 12183648 frs-bus:LimitedLiabilityPartnershipLLP 2019-09-02 2020-09-30 12183648 frs-bus:LimitedLiabilityPartnershipsSORP 2019-09-02 2020-09-30 12183648 frs-bus:FullAccounts 2019-09-02 2020-09-30 12183648 frs-bus:FilletedAccounts 2019-09-02 2020-09-30 12183648 frs-bus:AbridgedAccounts 2019-09-02 2020-09-30 12183648 frs-bus:FRS102 2019-09-02 2020-09-30 12183648 frs-bus:MediumEntities 2019-09-02 2020-09-30 12183648 frs-bus:SmallEntities 2019-09-02 2020-09-30 12183648 frs-bus:EntityHasNeverTraded 2019-09-02 2020-09-30 12183648 frs-bus:EntityNoLongerTradingButTradedInPast 2019-09-02 2020-09-30 12183648 frs-bus:Audited 2019-09-02 2020-09-30 12183648 frs-bus:AuditExempt-NoAccountantsReport 2019-09-02 2020-09-30 12183648 frs-bus:AuditExemptWithAccountantsReport 2019-09-02 2020-09-30 12183648 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2019-09-02 2020-09-30 12183648 frs-bus:LargeCompaniesRegimeForAccounts 2019-09-02 2020-09-30 12183648 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2019-09-02 2020-09-30 12183648 frs-bus:SmallCompaniesRegimeForAccounts 2019-09-02 2020-09-30 12183648 frs-bus:LargeCompaniesRegimeForDirectorsReport 2019-09-02 2020-09-30 12183648 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2019-09-02 2020-09-30 12183648 frs-bus:SmallCompaniesRegimeForDirectorsReport 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass1 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass1 2019-09-01 12183648 frs-bus:OrdinaryShareClass1 2020-09-30 12183648 frs-bus:OrdinaryShareClass2 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass2 2019-09-01 12183648 frs-bus:OrdinaryShareClass2 2020-09-30 12183648 frs-bus:OrdinaryShareClass3 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass3 2019-09-01 12183648 frs-bus:OrdinaryShareClass3 2020-09-30 12183648 frs-bus:OrdinaryShareClass4 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass4 2019-09-01 12183648 frs-bus:OrdinaryShareClass4 2020-09-30 12183648 frs-bus:OrdinaryShareClass5 2019-09-02 2020-09-30 12183648 frs-bus:OrdinaryShareClass5 2019-09-01 12183648 frs-bus:OrdinaryShareClass5 2020-09-30 12183648 frs-bus:PreferenceShareClass1 2019-09-02 2020-09-30 12183648 frs-bus:PreferenceShareClass1 2019-09-01 12183648 frs-bus:PreferenceShareClass1 2020-09-30 12183648 frs-bus:PreferenceShareClass2 2019-09-02 2020-09-30 12183648 frs-bus:PreferenceShareClass2 2019-09-01 12183648 frs-bus:PreferenceShareClass2 2020-09-30 12183648 frs-bus:PreferenceShareClass3 2019-09-02 2020-09-30 12183648 frs-bus:PreferenceShareClass3 2019-09-01 12183648 frs-bus:PreferenceShareClass3 2020-09-30 12183648 frs-bus:PreferenceShareClass4 2019-09-02 2020-09-30 12183648 frs-bus:PreferenceShareClass4 2019-09-01 12183648 frs-bus:PreferenceShareClass4 2020-09-30 12183648 frs-bus:PreferenceShareClass5 2019-09-02 2020-09-30 12183648 frs-bus:PreferenceShareClass5 2019-09-01 12183648 frs-bus:PreferenceShareClass5 2020-09-30 12183648 1 2019-09-02 2020-09-30 12183648 1 2020-09-30 12183648 1 2019-09-02 2020-09-30 12183648 frs-core:LeasedAssets 2019-09-02 2020-09-30 12183648 frs-core:OwnedAssets 2019-09-02 2020-09-30 12183648 frs-core:CurrencyRisk 2019-09-02 2020-09-30 12183648 frs-core:MarketRisk 2019-09-02 2020-09-30 12183648 frs-core:InterestRateRisk 2019-09-02 2020-09-30 12183648 frs-core:DeferredTaxation 2019-09-02 2020-09-30 12183648 frs-core:DeferredTaxation 2019-09-01 12183648 frs-core:DeferredTaxation 2020-09-30 12183648 frs-core:OtherProvisionsContingentLiabilities 2019-09-02 2020-09-30 12183648 frs-core:OtherProvisionsContingentLiabilities 2019-09-01 12183648 frs-core:OtherProvisionsContingentLiabilities 2020-09-30 12183648 frs-core:ProvisionsDeferredTax 2020-09-30 12183648 frs-core:OtherDeferredTax 2020-09-30 12183648 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-09-30 12183648 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-09-30 12183648 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-09-30 12183648 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-09-02 2020-09-30 12183648 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-09-01 12183648 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-30 12183648 frs-core:Provisions 2019-09-02 2020-09-30 12183648 frs-core:Provisions 2019-09-01 12183648 frs-core:Provisions 2020-09-30 12183648 frs-core:Provisions 2019-09-02 2020-09-30 12183648 frs-core:Provisions 2019-09-01 12183648 frs-core:Provisions 2020-09-30 12183648 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2020-09-30 12183648 frs-core:RevaluationInvestmentPropertyDeferredTax 2020-09-30 12183648 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2020-09-30 12183648 frs-core:OtherPost-employmentBenefitsDeferredTax 2020-09-30 12183648 frs-core:Share-basedPaymentsDeferredTax 2020-09-30 12183648 frs-core:TaxCreditsDeferredTax 2020-09-30 12183648 frs-core:CostValuation 2019-09-01 12183648 frs-core:AdditionsToInvestments 2020-09-30 12183648 frs-core:DisposalsRepaymentsInvestments 2020-09-30 12183648 frs-core:RevaluationsIncreaseDecreaseInInvestments 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInInvestments 2020-09-30 12183648 frs-core:CostValuation 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments 2019-09-01 12183648 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments 2020-09-30 12183648 frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:ListedExchangeTraded 2019-09-01 12183648 frs-core:CostValuation frs-core:ListedExchangeTraded 2019-09-01 12183648 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-01 12183648 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12183648 frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:UnlistedNon-exchangeTraded 2019-09-01 12183648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2019-09-01 12183648 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-01 12183648 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12183648 dpl-frs:CostSales 2019-09-02 2020-09-30 12183648 dpl-frs:CostSales 2019-09-01 12183648 dpl-frs:CostSales 2020-09-30 12183648 dpl-frs:DistributionCosts 2019-09-02 2020-09-30 12183648 dpl-frs:AdministrativeExpenses 2019-09-02 2020-09-30 12183648 frs-bus:Director1 2019-09-02 2020-09-30 12183648 frs-bus:Director1 2019-09-01 12183648 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Registered number: 12183648
Evans Electrical London Ltd
Financial Statements
For The Year Ended 30 September 2021
Fairman Harris
1 Landor Road
London
SW9 9RX
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12183648
30 September 2021 30 September 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,255 1,820
2,255 1,820
CURRENT ASSETS
Debtors 4 6,000 100
Cash at bank and in hand 51,809 126,531
57,809 126,631
Creditors: Amounts Falling Due Within One Year 5 (76,868 ) (78,032 )
NET CURRENT ASSETS (LIABILITIES) (19,059 ) 48,599
TOTAL ASSETS LESS CURRENT LIABILITIES (16,804 ) 50,419
Creditors: Amounts Falling Due After More Than One Year 6 (37,399 ) (50,000 )
NET (LIABILITIES)/ASSETS (54,203 ) 419
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (54,303 ) 319
SHAREHOLDERS' FUNDS (54,203) 419
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For the year ending 30 September 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D R Evans
Director
3 October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
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 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: 1 (2020: 1)
1 1
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2020 2,275
Additions 999
As at 30 September 2021 3,274
Depreciation
As at 1 October 2020 455
Provided during the period 564
As at 30 September 2021 1,019
Net Book Value
As at 30 September 2021 2,255
As at 1 October 2020 1,820
4. Debtors
30 September 2021 30 September 2020
£ £
Due within one year
Trade debtors 6,000 -
Director's loan account - 100
6,000 100
5. Creditors: Amounts Falling Due Within One Year
30 September 2021 30 September 2020
£ £
Trade creditors 312 1,736
Bank loans and overdrafts 10,000 -
Corporation tax 464 5,747
Other taxes and social security 25,954 9,750
VAT 28,746 23,997
Net wages 3,873 -
Accruals and deferred income - 9,400
Director's loan account 7,519 27,402
76,868 78,032
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6. Creditors: Amounts Falling Due After More Than One Year
30 September 2021 30 September 2020
£ £
Bank loans 37,399 50,000
37,399 50,000
The loan above is a Covid support loan which is not secured.
7. Share Capital
30 September 2021 30 September 2020
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Daniel Evans by virtue of his ownership of 100% of the issued share capital in the company.
10. General Information
Evans Electrical London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12183648 . The registered office is Fairman Harris, 1 Landor Road, London, SW9 9RX.
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