Acorah Software Products - Accounts Production 13.6.003 false true 1 August 2021 31 January 2023 31 January 2023 12725239 Mr Barry Lanesman Mrs Anna Sellars iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12725239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 12725239 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 12725239 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 12725239 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2023-01-31 12725239 frs-core:AllSubsidiaries 2021-08-01 2023-01-31 12725239 frs-core:KeyManagementPersonnel 2021-08-01 2023-01-31 12725239 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2023-01-31 12725239 frs-core:OtherRelatedParties 2021-08-01 2023-01-31 12725239 2021-07-31 12725239 2023-01-31 12725239 2021-08-01 2023-01-31 12725239 frs-core:CurrentFinancialInstruments 2023-01-31 12725239 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2021-08-01 2023-01-31 12725239 dpl-frs:Item2 2021-08-01 2023-01-31 12725239 dpl-frs:Item2 2021-07-31 12725239 dpl-frs:Item2 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2023-01-31 12725239 dpl-frs:Item3 2021-08-01 2023-01-31 12725239 dpl-frs:Item3 2021-07-31 12725239 dpl-frs:Item3 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2023-01-31 12725239 dpl-frs:Item4 2021-08-01 2023-01-31 12725239 dpl-frs:Item4 2021-07-31 12725239 dpl-frs:Item4 2023-01-31 12725239 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2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2023-01-31 12725239 dpl-frs:Item7 2021-08-01 2023-01-31 12725239 dpl-frs:Item7 2021-07-31 12725239 dpl-frs:Item7 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2023-01-31 12725239 dpl-frs:Item8 2021-08-01 2023-01-31 12725239 dpl-frs:Item8 2021-07-31 12725239 dpl-frs:Item8 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2023-01-31 12725239 dpl-frs:Item9 2021-08-01 2023-01-31 12725239 dpl-frs:Item9 2021-07-31 12725239 dpl-frs:Item9 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2023-01-31 12725239 dpl-frs:Item10 2021-08-01 2023-01-31 12725239 dpl-frs:Item10 2021-07-31 12725239 dpl-frs:Item10 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2023-01-31 12725239 dpl-frs:Item11 2021-08-01 2023-01-31 12725239 dpl-frs:Item11 2021-07-31 12725239 dpl-frs:Item11 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2023-01-31 12725239 dpl-frs:Item12 2021-08-01 2023-01-31 12725239 dpl-frs:Item12 2021-07-31 12725239 dpl-frs:Item12 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2023-01-31 12725239 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 12725239 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 12725239 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2023-01-31 12725239 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2023-01-31 12725239 1 2021-08-01 2023-01-31 12725239 frs-countries:EnglandWales 2021-08-01 2023-01-31 12725239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 12725239 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-07-31 12725239 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-07-31 12725239 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-07-07 2021-07-31 12725239 frs-core:AllSubsidiaries 2020-07-07 2021-07-31 12725239 frs-core:KeyManagementPersonnel 2020-07-07 2021-07-31 12725239 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-07-07 2021-07-31 12725239 frs-core:OtherRelatedParties 2020-07-07 2021-07-31 12725239 2020-07-06 12725239 2021-07-31 12725239 2020-07-07 2021-07-31 12725239 frs-core:CurrentFinancialInstruments 2021-07-31 12725239 frs-core:CurrentFinancialInstruments 2020-07-07 2021-07-31 12725239 frs-core:Non-currentFinancialInstruments 2021-07-31 12725239 frs-core:Non-currentFinancialInstruments 2020-07-07 2021-07-31 12725239 frs-core:CurrentFinancialInstruments 2020-07-07 2021-07-31 12725239 frs-core:CurrentFinancialInstruments 2021-07-31 12725239 frs-core:AfterOneYear 2020-07-07 2021-07-31 12725239 frs-core:BetweenOneFiveYears 2020-07-07 2021-07-31 12725239 frs-core:BetweenOneFiveYears 2021-07-31 12725239 frs-core:ComputerEquipment 2021-07-31 12725239 frs-core:ComputerEquipment 2020-07-07 2021-07-31 12725239 frs-core:ComputerEquipment 2020-07-06 12725239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 12725239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-07 2021-07-31 12725239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-06 12725239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 12725239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-07 2021-07-31 12725239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-06 12725239 frs-core:FurnitureFittings 2021-07-31 12725239 frs-core:FurnitureFittings 2020-07-07 2021-07-31 12725239 frs-core:FurnitureFittings 2020-07-06 12725239 frs-core:NetGoodwill 2021-07-31 12725239 frs-core:NetGoodwill 2020-07-07 2021-07-31 12725239 frs-core:NetGoodwill 2020-07-06 12725239 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 12725239 frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-07 2021-07-31 12725239 frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-06 12725239 frs-core:LandBuildings 2021-07-31 12725239 frs-core:LandBuildings 2020-07-07 2021-07-31 12725239 frs-core:LandBuildings 2020-07-06 12725239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 12725239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-07 2021-07-31 12725239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-06 12725239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 12725239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-07 2021-07-31 12725239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-06 12725239 frs-core:MoreThanFiveYears 2020-07-07 2021-07-31 12725239 frs-core:MoreThanFiveYears 2021-07-31 12725239 frs-core:MotorVehicles 2021-07-31 12725239 frs-core:MotorVehicles 2020-07-07 2021-07-31 12725239 frs-core:MotorVehicles 2020-07-06 12725239 frs-core:OtherResidualIntangibleAssets 2021-07-31 12725239 frs-core:OtherResidualIntangibleAssets 2020-07-07 2021-07-31 12725239 frs-core:OtherResidualIntangibleAssets 2020-07-06 12725239 frs-core:PlantMachinery 2021-07-31 12725239 frs-core:PlantMachinery 2020-07-07 2021-07-31 12725239 frs-core:PlantMachinery 2020-07-06 12725239 frs-core:Secured 2021-07-31 12725239 frs-core:Unsecured 2021-07-31 12725239 frs-core:WithinOneYear 2020-07-07 2021-07-31 12725239 frs-core:WithinOneYear 2021-07-31 12725239 frs-core:CapitalRedemptionReserve 2020-07-07 2021-07-31 12725239 frs-core:CapitalRedemptionReserve 2020-07-06 12725239 frs-core:CapitalRedemptionReserve 2021-07-31 12725239 frs-core:OtherReservesSubtotal 2020-07-07 2021-07-31 12725239 frs-core:OtherReservesSubtotal 2020-07-06 12725239 frs-core:OtherReservesSubtotal 2021-07-31 12725239 frs-core:RevaluationReserve 2020-07-07 2021-07-31 12725239 frs-core:RevaluationReserve 2020-07-06 12725239 frs-core:RevaluationReserve 2021-07-31 12725239 frs-core:SharePremium 2020-07-07 2021-07-31 12725239 frs-core:SharePremium 2020-07-06 12725239 frs-core:SharePremium 2021-07-31 12725239 frs-core:ShareCapital 2020-07-07 2021-07-31 12725239 frs-core:ShareCapital 2020-07-06 12725239 frs-core:ShareCapital 2021-07-31 12725239 frs-core:RetainedEarningsAccumulatedLosses 2020-07-07 2021-07-31 12725239 frs-core:RetainedEarningsAccumulatedLosses 2020-07-06 12725239 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 12725239 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-07-06 12725239 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-07-31 12725239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-07-06 12725239 frs-countries:UnitedKingdom 2020-07-07 2021-07-31 12725239 frs-countries:Europe 2020-07-07 2021-07-31 12725239 frs-countries:NorthAmerica 2020-07-07 2021-07-31 12725239 frs-countries:SouthAmerica 2020-07-07 2021-07-31 12725239 frs-countries:Asia 2020-07-07 2021-07-31 12725239 frs-countries:RestWorldOutsideUK 2020-07-07 2021-07-31 12725239 frs-bus:HighestPaidDirector 2020-07-07 2021-07-31 12725239 frs-bus:PrivateLimitedCompanyLtd 2020-07-07 2021-07-31 12725239 frs-bus:CompanyLimitedByGuarantee 2020-07-07 2021-07-31 12725239 frs-bus:LimitedLiabilityPartnershipLLP 2020-07-07 2021-07-31 12725239 frs-bus:LimitedLiabilityPartnershipsSORP 2020-07-07 2021-07-31 12725239 frs-bus:FullAccounts 2020-07-07 2021-07-31 12725239 frs-bus:AbbreviatedAccounts 2020-07-07 2021-07-31 12725239 frs-bus:AbridgedAccounts 2020-07-07 2021-07-31 12725239 frs-bus:FRS102 2020-07-07 2021-07-31 12725239 frs-bus:SmallEntities 2020-07-07 2021-07-31 12725239 frs-bus:EntityHasNeverTraded 2020-07-07 2021-07-31 12725239 frs-bus:EntityNoLongerTradingButTradedInPast 2020-07-07 2021-07-31 12725239 frs-bus:Audited 2020-07-07 2021-07-31 12725239 frs-bus:AuditExempt-NoAccountantsReport 2020-07-07 2021-07-31 12725239 frs-bus:AuditExemptWithAccountantsReport 2020-07-07 2021-07-31 12725239 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-07-07 2021-07-31 12725239 frs-bus:SmallCompaniesRegimeForAccounts 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass1 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass1 2020-07-06 12725239 frs-bus:OrdinaryShareClass1 2021-07-31 12725239 frs-bus:OrdinaryShareClass2 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass2 2020-07-06 12725239 frs-bus:OrdinaryShareClass2 2021-07-31 12725239 frs-bus:OrdinaryShareClass3 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass3 2020-07-06 12725239 frs-bus:OrdinaryShareClass3 2021-07-31 12725239 frs-bus:OrdinaryShareClass4 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass4 2020-07-06 12725239 frs-bus:OrdinaryShareClass4 2021-07-31 12725239 frs-bus:OrdinaryShareClass5 2020-07-07 2021-07-31 12725239 frs-bus:OrdinaryShareClass5 2020-07-06 12725239 frs-bus:OrdinaryShareClass5 2021-07-31 12725239 frs-bus:PreferenceShareClass1 2020-07-07 2021-07-31 12725239 frs-bus:PreferenceShareClass1 2020-07-06 12725239 frs-bus:PreferenceShareClass1 2021-07-31 12725239 frs-bus:PreferenceShareClass2 2020-07-07 2021-07-31 12725239 frs-bus:PreferenceShareClass2 2020-07-06 12725239 frs-bus:PreferenceShareClass2 2021-07-31 12725239 frs-bus:PreferenceShareClass3 2020-07-07 2021-07-31 12725239 frs-bus:PreferenceShareClass3 2020-07-06 12725239 frs-bus:PreferenceShareClass3 2021-07-31 12725239 frs-bus:PreferenceShareClass4 2020-07-07 2021-07-31 12725239 frs-bus:PreferenceShareClass4 2020-07-06 12725239 frs-bus:PreferenceShareClass4 2021-07-31 12725239 frs-bus:PreferenceShareClass5 2020-07-07 2021-07-31 12725239 frs-bus:PreferenceShareClass5 2020-07-06 12725239 frs-bus:PreferenceShareClass5 2021-07-31 12725239 1 2020-07-07 2021-07-31 12725239 1 2021-07-31 12725239 1 2020-07-07 2021-07-31 12725239 frs-core:LeasedAssets 2020-07-07 2021-07-31 12725239 frs-core:OwnedAssets 2020-07-07 2021-07-31 12725239 frs-core:CurrencyRisk 2020-07-07 2021-07-31 12725239 frs-core:MarketRisk 2020-07-07 2021-07-31 12725239 frs-core:InterestRateRisk 2020-07-07 2021-07-31 12725239 frs-core:DeferredTaxation 2020-07-07 2021-07-31 12725239 frs-core:DeferredTaxation 2020-07-06 12725239 frs-core:DeferredTaxation 2021-07-31 12725239 frs-core:OtherProvisionsContingentLiabilities 2020-07-07 2021-07-31 12725239 frs-core:OtherProvisionsContingentLiabilities 2020-07-06 12725239 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12725239 frs-core:ProvisionsDeferredTax 2021-07-31 12725239 frs-core:OtherDeferredTax 2021-07-31 12725239 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-07-31 12725239 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-07-31 12725239 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-07-31 12725239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-07 2021-07-31 12725239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-06 12725239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 12725239 frs-core:Provisions 2020-07-07 2021-07-31 12725239 frs-core:Provisions 2020-07-06 12725239 frs-core:Provisions 2021-07-31 12725239 frs-core:Provisions 2020-07-07 2021-07-31 12725239 frs-core:Provisions 2020-07-06 12725239 frs-core:Provisions 2021-07-31 12725239 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-07-31 12725239 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-07-31 12725239 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-07-31 12725239 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-07-31 12725239 frs-core:Share-basedPaymentsDeferredTax 2021-07-31 12725239 frs-core:TaxCreditsDeferredTax 2021-07-31 12725239 frs-core:CostValuation 2020-07-06 12725239 frs-core:AdditionsToInvestments 2021-07-31 12725239 frs-core:DisposalsRepaymentsInvestments 2021-07-31 12725239 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-07-31 12725239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-07-31 12725239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-07-31 12725239 frs-core:OtherIncreaseDecreaseInInvestments 2021-07-31 12725239 frs-core:CostValuation 2021-07-31 12725239 frs-core:ProvisionsForImpairmentInvestments 2020-07-06 12725239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-07-31 12725239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 12725239 frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:ListedExchangeTraded 2020-07-06 12725239 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-07-06 12725239 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-07-06 12725239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12725239 frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:UnlistedNon-exchangeTraded 2020-07-06 12725239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-07-06 12725239 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12725239 frs-core:CostValuation 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Registered number: 12725239
The Dental House (Liverpool) Limited
Unaudited Financial Statements
For the Period 1 August 2021 to 31 January 2023
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12725239
31 January 2023 31 July 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,407,227 1,526,727
Tangible Assets 5 525,064 320,718
1,932,291 1,847,445
CURRENT ASSETS
Stocks 6 (127,446 ) 37,154
Debtors 7 236,667 64,108
Cash at bank and in hand 133,882 538,623
243,103 639,885
Creditors: Amounts Falling Due Within One Year 8 (1,587,860 ) (1,139,177 )
NET CURRENT ASSETS (LIABILITIES) (1,344,757 ) (499,292 )
TOTAL ASSETS LESS CURRENT LIABILITIES 587,534 1,348,153
Creditors: Amounts Falling Due After More Than One Year 9 - (924,164 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (93,086 ) (22,722 )
NET ASSETS 494,448 401,267
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 494,348 401,167
SHAREHOLDERS' FUNDS 494,448 401,267
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For the period ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Barry Lanesman
Director
02/10/2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Dental House (Liverpool) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12725239 . The registered office is Rosehill, New Barn Lane, Cheltenham, GL52 3LZ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on a Straight Line Basis
Fixtures & Fittings 25% on a Straight Line Basis
Computer Equipment 20% on a Straight Line Basis
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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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2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2021: 38)
45 38
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2021 1,588,980
As at 31 January 2023 1,588,980
Amortisation
As at 1 August 2021 62,253
Provided during the period 119,500
As at 31 January 2023 181,753
Net Book Value
As at 31 January 2023 1,407,227
As at 1 August 2021 1,526,727
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2021 374,514 - 28,837 403,351
Additions 291,998 86,577 25,790 404,365
As at 31 January 2023 666,512 86,577 54,627 807,716
Depreciation
As at 1 August 2021 76,682 - 5,951 82,633
Provided during the period 143,516 41,278 15,225 200,019
As at 31 January 2023 220,198 41,278 21,176 282,652
Net Book Value
As at 31 January 2023 446,314 45,299 33,451 525,064
As at 1 August 2021 297,832 - 22,886 320,718
6. Stocks
31 January 2023 31 July 2021
£ £
Materials 26,000 22,154
Work in progress (153,446 ) 15,000
(127,446 ) 37,154
7. Debtors
31 January 2023 31 July 2021
£ £
Due within one year
Trade debtors 113,059 63,088
Prepayments and accrued income 8,750 -
Other debtors 13,265 1,020
Amounts owed by associates 101,593 -
236,667 64,108
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8. Creditors: Amounts Falling Due Within One Year
31 January 2023 31 July 2021
£ £
Net obligations under finance leases 213,159 29,010
Trade creditors 250,169 210,030
Bank loans and overdrafts 826,546 -
Corporation tax 74,410 95,847
Other taxes and social security 5,932 -
Other creditors 2,297 25,500
Shareholder loans - 23,453
Company credit card 19,605 23,591
Accruals and deferred income 10,911 -
Directors' loan accounts 184,831 731,746
1,587,860 1,139,177
9. Creditors: Amounts Falling Due After More Than One Year
31 January 2023 31 July 2021
£ £
Net obligations under finance leases - 75,862
Bank loans - 848,302
- 924,164
10. Obligations Under Finance Leases
31 January 2023 31 July 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 213,159 29,010
Later than one year and not later than five years - 75,862
213,159 104,872
213,159 104,872
11. Share Capital
31 January 2023 31 July 2021
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 January 2023 31 July 2021
£ £
Dr Stuart Garton 4,000 2,000
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13. Related Party Transactions
The shareholders have advanced loans to the value of £184,831 as at the accounts date.  These loans are interest free and repayable on demand.
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